Report the use of a foreign-registered loan vehicle
You can use a foreign loan vehicle in Norway for up to 25 days in any 12-month period. The 25-day period can be divided into a number of periods.
You report electronically by logging in via the ID portal.
The scheme covers all types of vehicle, including trailers and caravans.
As the borrower, you are personally responsible for ensuring that the vehicle is covered by approved insurance.
You can change the information you have reported yourself.
You must carry the confirmation 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 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 who have loaned the vehicle may report the use to the Norwegian Tax Administration.
Please note the following:
- Before the end of the reported period, the borrower must re-export the vehicle.
- You will have to pay taxes if you do not follow the relevant regulations You may also have to pay additional tax.
Does this concern me?
If you are unsure whether this concerns 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 privately loaned vehicle?
The term “privately loaned vehicle” refers to a motor vehicle which is provided to private individuals either free of charge or in return for payment.
Foreign-registered rental vehicles are not considered to be privately loaned. However, there is a separate notification service for such vehicles.
You will find the rules concerning the use of foreign-registered privately loaned 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 for non-recurring tax.