Refund of value added tax for foreign organisations

International organisations and collaborative projects that have expenses in Norway may be entitled to a refund of value added tax.

This is what you must do:

The following organisations are entitled to a refund

  • NATO headquarters and foreign military forces on exercise in Norway when the forces are under the command of the NATO headquarters.
  • NATO’s international staff and organisation
  • American forces and collaborative partners
  • European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT)
  • European Space Agency (ESA) and collaborative partners on assignment for the ESA
  • The U.S.-Norway Fulbright Foundation for Educational Exchange
  • The EISCAT project
  • Nordic Investment Bank (NIB)
  • European Organization for Nuclear Research (CERN)
  • European Research Infrastructure Consortium (ERIC)
  • European Patent Office (EPO)
  • European Maritime Safety Agency (EMSA)

Are you self-employed?

This scheme only applies to international organisations and joint ventures.

Read about the refund of value added tax to foreign self-employed persons

If you cannot find your organisation on the list and you believe it’s entitled to a refund, send an email to [email protected]. You must include a reference to the international treaty or agreement you believe entitles it to a refund.

You do not need to include the actual sales documentation, but we may ask you to send it later. Examples of documentation are invoices , receipts and agreements, and this must be retained for three years.

If you complete the form by hand, please use capital letters. The form must be completed in Norwegian, Swedish, Danish, or English.

Download and complete:

Application for refund of VAT for foreign organisations

Some applications must be confirmed by a third party

For some organisations, we require that the application is submitted via a third party, who needs to confirm that the purchased goods or services are meant for use in official activity or projects.

  • Applications from EUMETSAT must be submitted via the Norwegian Meteorological Institute
  • Applications regarding assignments for ESA must be submitted via the Norwegian Space Agency
  • Applications from EISCAT Scientific Association must be submitted via the Research Council of Norway

This means that the application must be postmarked no later than this date.

Send the application by post to the Norwegian Tax Administration at this address:

Skatteetaten- BDUTS1GR1, VAT refund
Postboks 9200 Grønland
0134 Oslo
NORWAY

Embassies and consulates must apply for a refund via the Ministry of Foreign Affairs

You’ll find an overview of the embassies, consulates and organisations that may apply for a refund of value added tax in The Oslo Diplomatic List. More information and the application form are available from the Ministry of Foreign Affairs.