Refund of VAT or VAT compensation
Municipalities and some types of private and non-profit enterprises can claim a refund of Value Added Tax. This scheme is called the VAT compensation scheme.
Who can claim compensation?
- County councils
- Intermunicipal companies
- Day care centres
- Joint church and parish council
- Private or non-profit enterprises providing certain legally required services for municipalities or county councils
You must submit a claim in order to obtain a refund
If you are covered by the VAT compensation scheme, you can obtain a refund for VAT you have paid on purchases of goods and services from registered businesses. The goods or service must be intended for use in the enterprise.
In order to receive reimbursement, you must submit a claim for compensation. The claim for compensation must show how much Value Added Tax you have paid and how much you are requesting to be refunded.
Submit the claim when you’ve had VAT expenses exceeding NOK 20,000
You cannot apply for Value Added Tax compensation until your VAT expenses have exceeded NOK 20 000 for the calendar year.
Claims for compensation can only be submitted by the deadlines specified below. Once the deadline has passed, changes can only be made to a previous submission (through a corrected return), the amount must be less than the previous return (i.e. the claim is reduced) and the auditor should not certify.
Certain enterprises can make claims for compensation that are not included in the correct period by including them in the compensation return for the next period. A new period opens approximately 40 days prior to the deadline. Please note the special deadlines set out in section 10 of the Compensation Act (in Norwegian only).
Submission every other month.
Submission every other month:
- 1st period 10 April
- 2nd period 10 June
- 3rd period 31 August
- 4th period 10 October
- 5th period 10 December
- 6th period 10 February
Submitting via a data system
This form cannot be submitted to Altinn via an end user system.