Russebuss som er registrert i utlandet

Planlegger du å leie en utenlandsregistert buss som russebuss i Norge, må du sjekke hvilke krav som gjelder for å kunne bruke bussen og hvem som skal melde inn bruken.

Report the use of a foreign-registered vehicle

You can use a foreign rental car in Norway for up to 42 days in any 12-month period. The 42-day period can be divided into a number of periods.

You report electronically by logging in via the ID portal before you bring the car into Norway.

You can change the information you have reported yourself.

The scheme covers all types of vehicle, including trailers and caravans.

As the hirer, you are personally responsible for ensuring that the vehicle is covered by approved insurance.

You must carry the confirmation and the rental agreement in the vehicle

The feedback you receive indicating that the information has been sent to the tax authorities will be deemed to provide confirmation that a driving permit has been issued. You must carry the permit and the rental agreement in the vehicle.

You must give advance notice

The people who intend using the vehicle must notify the Norwegian Tax Administration before the vehicle is imported into Norway. Only the person or persons listed in the rental agreement may declare the use to the Norwegian Tax Administration.

Please note the following:

  • Before the end of the reported period, you must either re-export the vehicle or deliver the vehicle to the rental company's representative.
  • You will have to pay taxes if you do not follow the relevant regulations. You may also have to pay additional tax.

Find out what applies to the use of foreign-registered vehicles in Norway

If you are unsure of what applies to you, try our wizard concerning the use of foreign-registered vehicles. If you answer 2-8 questions, we will tell you which rules apply to you.

What is a rental vehicle?

The term "rental vehicle" is used to mean a motor vehicle which is supplied to a hirer as part of a professional activity for payment and a specified period of time. If the rental agreement includes an option to purchase, the vehicle will not be considered to be a rental vehicle.

If the vehicle is made available to you by a private individual, it will not be considered to be a rental vehicle. However, there is a separate notification service for such vehicles.


You will find the rules concerning the use of foreign-registered rental vehicles in the Regulation relating to duty-free import and temporary use of foreign-registered motor vehicles in Norway (Lovdata).

The Directorate of Taxes has prepared remarks concerning the regulation. You will find these remarks in the annual circular concerning non-recurring tax.