Refund of VAT to foreign businesses

If you are a foreign business, you may be entitled to a VAT refund in connection with purchases of goods/services in Norway, provided that certain conditions are met.

1. Conditions for entitlement to VAT refund through the refund scheme

The following general conditions must be met in order to be entitled to receive VAT refund through the refund scheme (see Section 10-1(1) of the VAT Act):

  • You must not have had any taxable turnover in Norway during the past 12 months (not sold goods/services in Norway).
  • The goods/services must be for use within your enterprise.
  • Your turnover outside Norway would have entailed a registration obligation if the turnover had occurred here.
  • The VAT would have been deductible had your enterprise been registered in Norway.

We do not refund input VAT paid on goods which you purchase or import into Norway and then sell here. The same applies to VAT for goods which are imported for delivery to buyers in the VAT area.

Enterprises that sell goods and services in Norway are not entitled to VAT refund through the refund scheme. These enterprises must register in the Norwegian VAT Register in order to be entitled to deduct VAT.

2. Applying for VAT refund

Application form RF-1032 must be used to apply for VAT refund. Please read pages 4/5 of the application form carefully when completing the application.

The application deadline for the previous calendar year is 30 September.
This means that it must be postmarked no later than this date.

You should complete the form electronically before you print out, sign and send us the original copy by post. If you complete the form by hand, please use block letters. The form must be completed in Norwegian, Swedish, Danish or English. Applications for VAT refund will be processed in accordance with Norwegian legislation.

Processing time

Applications normally take six months to process.

Is your business registered in a VAT group in your home country?

Businesses (separate legal entities) registered under the same VAT number in their home country is only entitled to a refund/deduction of Norwegian VAT for invoices addressed to the applicant. It means that the applicant's joint registration in their home country is not relevant to Norwegian tax authorities. An application must be completed in the name of the actual legal entitiy, and the costs must be for use in this applicant's business. It's important that the application is correct, as it's not possible to correct and submit a new application after the application deadline.

3. What you must enclose with the application

Invoices

You must enclose copies of invoices/accounting vouchers and any export documents with the application. We will not return submitted invoices after processing, unless the applicant specifically asks us to.

Certificate from a public authority in the applicant’s home country

You must submit a certificate confirming that during the application period you have carried on the type of commercial activity that is stated in box 3 of the application form. The certificate must be valid for one year after the date of issue. We can send you examples of approved certificates from different countries upon request. State the country you would like an example from.

Letter of attorney

You must submit an original letter of attorney if you are applying for a refund through an agent (not to be confused with the enterprise's contact person).

The certificate and the letter of attorney must be in Norwegian, Swedish, Danish or English. If they were issued in a different language, you must enclose a certified translation.

4. Important information concerning completion of the application

Application period

The application must concern a period of not less than 3 months and not more than 1 calendar year. The period may be shorter than 3 months if it represents the rest of the calendar year. Examples of correct periods include quarter, half-year or full calendar year.

The application period must reflect the delivery date, not the invoice date. As an example, a trade fair will be ‘delivered’ when it is held, not when it is invoiced. You must therefore wait until the fair has been held before applying to us for a refund.

Application amount

The refund amount being applied for must be at least NOK 2,000. If the application concerns a full calendar year or the rest of a calendar year, the minimum application amount is NOK 200.

5. VAT information

Several times a year, we issue VATinfo, which provides information on changes in rules, practice, etc. concerning VAT refund to foreign businesses. You will find the various issues at the bottom of the page.

6. Application for refund of Norwegian VAT must be sent to:

Postal address:

The Norwegian Tax Administration
VAT Refunds
P.O. Box 103
NO-1501 Moss
Norway

We do not accept applications by e-mail.

7. Contact information

Visiting address (for use when sending packages by courier):

The Norwegian Tax Administration
VAT Refunds
Bernt Ankers gate 17
1534 Moss
Norway

E-mail: [email protected]

You should only use this e-mail address for questions concerning VAT refund to a foreign business.

Unfortunately, we do not respond to other enquiries via this e-mail address.

 

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