Refund of value added tax for foreign missions and foreign mission staff in Norway

Embassies and consulates of foreign countries with diplomatic staff are entitled to a refund of input VAT incurred on purchases of certain goods and services in Norway.

Here you’ll find information on what you may get a refund for and what you must do.

This applies to

This applies to foreign missions and diplomatic staff, as well as consulates and consular officers stationed in Norway.

Goods and services you can apply for a refund for

You can apply for a refund for:

  • water, sewage, sanitation, and chimney sweep services
  • goods and services concerning repair and maintenance of real property, including cleaning and snow clearance services
  • estate agency fees for the purchase of real property

You can apply for a refund for the following goods and services for official use at embassies and consulates:

  • furniture, mirrors, lamps, tableware, glass and porcelain goods, curtains, blinds, carpets, mattresses, and furnishing fabrics
  • electric fans, humidifiers, and air purifiers
  • electric kitchen equipment, washing machines, electric cookers, and cleaning machinery
  • office machinery
  • alarm and security systems, including security guard services and operation of security alarms, emergency generators
  • fire safety equipment
  • lawnmowers and snow blowers
  • printed materials of goods of lesser value, electric power
  • telephone, telex, fax and internet subscriptions
  • cleaning and snow clearance services
  • radio equipment, tape recorders, record players, TVs, stereo systems, video recorders, antennae for radio and TV
  • car tyres and rims
  • estate agency fees for the leasing of real property
  • rental of parking spaces

Diplomatic staff and consular officers can apply for a refund for:

  • radio equipment, tape recorders, record players, TVs, video recorders and stereo systems, antennae for radio and TV and PCs
  • furniture, mirrors, lamps, tableware, glass and porcelain goods, curtains, blinds, carpets, mattresses, and furnishing fabrics
  • organs and pianos
  • electric kitchen equipment, washing machines, ironing machines and irons, vacuum cleaners, and sewing machines
  • car tyres and rims

Temporary heads of mission may get a refund for telephone use. This requires a confirmation from the mission of the period the person has acted as head of the mission. Other diplomatic staff cannot receive a refund for telephone use.

What you need to do

You can submit the application for a refund to the Tax Administration only when the quarter is over. 

The application must only include expenses paid in the relevant quarter.

When you apply, you must also attach necessary supporting documents

  • The application must include an overview of the sales documents (list of invoices).
  • Invoices and receipts must be attached to the application (copies are accepted).
  • Invoices and receipts must be correctly issued to the foreign mission or diplomatic staff entitled to a refund, and that the goods or services are intended for. 
  • Spouses and other relatives are not entitled to a refund, and the invoice or receipt can therefore not be issued to them.
  • It is the value added tax amount stated on the invoice or receipt that is refundable.

You should complete the form online before printing, signing and sending the original to us by post.

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

Select application form

If the costs relate to the embassy or consulate, download and complete:

If the costs relate to personal use by diplomatic staff and consular officers, download and complete:

Signing and submitting

The application must be stamped and signed by the head of mission, or another member of the diplomatic staff who has been formally appointed by the head of mission.

Send the application by post to:

Skatteetaten
Postboks 9200 Grønland

0134 Oslo
Norway

Relevant legislation