Form RF-1365
Refund of value added tax for private individuals and non-registered companies
You can apply for a refund of value added tax if you’re a private individual or applying on behalf of a company that’s not registered in the Value Added Tax Register.
You can apply for a refund for goods imported to Norway if the goods were sent or ordered by mistake or not delivered as agreed. This also applies in those cases where the import of goods is temporary because you have rented or borrowed those goods from outside of Norway.
Purchased goods must be re-exported from Norway in their original state.
Before applying for a refund
Before you apply, you must be aware of the following:
If there’s an error at the time of importation, you must send an application for the refund of value added tax to Norwegian Customs.
This applies for example if
- you think the item should have been tax free
- the currency was not correct
- you’ve been refunded foreign value added tax on the item
VAT-registered enterprises must make the changes themselves in their VAT return.
If an item you’ve bought in a store in Norway is then exported/sent abroad, you must contact the store where you bought the item. This applies both in the case of goods sold to tourists and when exporting goods bought in Norway.
If you’ve bought an item through a VOEC-registered online store, you must contact the online store.
A VOEC-registered online store is an online store that collects Norwegian VAT on goods with a value below NOK 3,000. See the list of VOEC-registered online stores.
This applies for example in cases where you
- have returned an item to the online store and VAT was collected both by the online store and upon import
- think that the value added tax collected by the online store was too high for different reasons, if, for example, you think the item in question is tax free, or a reduced rate should apply, etc.
If you’re applying for a VAT refund for items that have been customs cleared by a recipient other than yourself, you must attach a written power of attorney and copy of valid identification of the original recipient of the goods. The power of attorney must show that you can apply for and receive a VAT refund on behalf of this party.
This is how you apply
Once you’ve determined that you can apply for a tax refund, you can submit an application.
You need to make sure you have the following documents before applying:
You need a copy of the invoice.
The import declaration is the only document actually documenting customs clearance and payment of duties upon import. This document contains a unique identifying number which we need in order to refund value added tax in our system.
In order to acquire a copy of the import declaration, you must contact the carrier (for example Posten, Bring, DHL, UPS, etc.) who cleared the goods through customs on your behalf. If the customs duties have been paid as part of a batch clearance (containing many different recipients), your carrier will be able to provide you with sufficient proof of the customs clearance.
If Posten (Norwegian postal service) was responsible for customs clearance, you must contact their customer service (Postens kundeservice).
A copy of the receipt/invoice form the carrier is not sufficient.
There are different requirements, dependent on whether the item is worth more or less than NOK 5,000.
Value of more than NOK 5,000
You must have an export declaration. The export declaration must be certified by the transport company/customs authorities in column B/C – Accounting Information/Customs clearance of goods for export. We recommend that you contact the carrier (DHL, UPS, Posten, etc.) who transported the item out of Norway for a copy of the export declaration. If Posten was responsible for the export of the item out of Norway, you must contact their customer service (Postens kundeservice).
Value of NOK 5,000 and less
In case of private individuals and goods with a value of less than NOK 5,000, we may accept other third-party documentation showing that the goods have been sent abroad. This might apply to a declaration of import from the recipient country, confirmation of the carrier or receipt from Posten.
This can be documented by a statement of account, credit note, or other form of confirmation by the vendor.
If you are applying for a VAT refund for several items, the amount/item in question must be apparent from the documentation, to enable us to identify the goods covered by the application.
If you have completed your documentation, you can log in to submit the form online.
Deadline for re-exporting items from Norway
The item in question must be re-exported from Norway within one year after it entered the country.
In special cases, this deadline may be extended. You can do this by submitting an application via the Tax Administration’s contact form. This application must be submitted to the Tax Administration before the deadline for re-exporting has expired.
Case processing time
The usual case processing time for applications for the refund of value added tax for private individuals and non-registered companies is 12 weeks. We’re processing the applications as we receive them. The application must be complete and contain all the relevant attachments before we can process the case.
The requirement for re-export of the item can be waived if the goods are destroyed during inspection by, or in agreement with, Norwegian Customs. In this case you must contact Norwegian Customs.
You’re entitled to a partial refund of the value added tax paid upon import if the item in question was rented or borrowed from abroad.
The fact that the item was rented or borrowed instead of being purchased for oneself, for example, must be documented.
In those cases, there will be a deduction of 5 percent for every month or part thereof, starting at the moment the item entered Norway.
You must submit a temporary import declaration and an export declaration showing that the item has been re-exported. You must also attach the following documentation, depending on whether the item has been borrowed or rented:
If you’ve borrowed the item
When an item is loaned to you from abroad, there must be a proforma invoice or other document by the owner that confirms the loan. The statistical value of the loaned item must clearly be documented in this paper, because this value will be the basis for the calculation of the value added tax.
If you’ve rented the item
If you rent an item from abroad, the foreign owner will issue an invoice documenting the rent price. The statistical value of the loaned item must clearly be documented in the invoice, because it will be the basis for the calculation of the value added tax.
If you want to send additional documentation to support an application you’ve already submitted, you must use the Tax Administration’s contact form. State the case number you received when you submitted the first application, and then choose the topic “Excise duties” and “Other information” as the sub-topic. This way, the Tax Administration can access the new documentation quickly.
If you want to get a reimbursement of customs duties, you must submit your application to Norwegian Customs.
If private individuals or companies not registered for excise duties wish to apply for a refund of excise duties, they must send their application to the Tax Administration via the Tax Administration’s contact form.