Municipalities and certain types of private and non-profit enterprises can claim a VAT refund.This scheme is called "the VAT compensation scheme".
Who can claim compensation?
- Municipal authorities
- County councils
- Inter-municipal companies,
- Day child care centres
- Joint church councils and church councils
- Private or non-profit enterprises providing selected services that the municipal or county authority is required to provide by law
Foreign businesses are also entitled to VAT refunds. Separate conditions
and rules apply.
In order to receive reimbursement, you must submit a claim for compensation.
If you're covered by the scheme, you can be reimbursed for VAT you've paid on purchases of goods and services from registered businesses. The goods or service must be for use within the enterprise.
Submit a claim when you've incurred VAT costs amounting to more than NOK 20,000
You cannot claim compensation before your VAT costs exceed NOK 20,000 during the calendar year.
Are you covered by this scheme?
All entities that are registered in the VAT Register must submit a tax return for VAT to the Norwegian Tax Administration. When you declare VAT, the VAT you've paid and the VAT you've collected will be offset against each other.
If you are not registered in the VAT Register or you're covered by the VAT compensation scheme, you cannot reclaim VAT paid on goods and services that you've purchased.