"Russebuss" registered abroad

If you're thinking about renting a "russebuss", or party bus, registered abroad for use in Norway, you’ll need to check whether you must pay any taxes or duties and what requirements apply to you as the renter.

In short

If you import a bus or car for use in Norway, you’ll normally have to pay one-off registration tax, vehicle scrap deposit, VAT, and greenhouse gas tax.

If you're only using the vehicle for a limited period – such as renting it – you may, in some cases, be exempt from paying these taxes and duties.

If you believe the bus is not a what we mean by a rental vehicle, you must contact us.

Does this apply to me?

This applies if you're planning to rent a bus registered abroad for use in Norway.

Requirements for renters

There can be more than one renter at the same time. At least one of the renters must:

  • have a permanent residence in Norway
  • be listed as a renter in the rental agreement
  • hold a category D driving licence and be over 24 years old (see the requirements at vegvesen.no)
  • be present with the bus at all times while it’s in use – not just when it’s being driven, but also when it’s parked, being repaired, or otherwise in use

What you need to do

The renter(s) who meet the above requirements and plan to use the bus in Norway must report their use to the Tax Administration. This allows you to avoid paying the taxes and duties.

Report use of a foreign-registered rental vehicle

At least one of the people who have reported their use must always be present while the bus is in use – whether it’s being driven, parked, repaired, or otherwise in use.

If you don’t meet the requirements and report the use of the bus, or if you otherwise fail to follow the rules, you’ll have to pay taxes and duties for using the bus. You may also be subject to additional tax.

 

As a rule, only those listed in the rental agreement and who have reported their use to the Tax Administration can drive the bus.

Other people who live permanently in Norway may also drive the bus, but only if one of the registered renters who has reported their use is also present in the bus while it’s in use. This applies regardless of whether the driver is paid or not.

When you're done using the bus, you must either take it out of Norway or return it to the rental company. This must be done before the usage period you reported to us ends.

Supporting documents

Once you’ve reported the use of a foreign-registered vehicle to the Tax Administration, you’ll receive a confirmation. This serves as proof that you’ve been granted permission to use the vehicle.

You must always carry this confirmation and the rental agreement in the bus.

Related information

Other useful resources if you're considering a party bus or van to use when you're "russ" (the pages are in Norwegian):

About party buses and vans at Ung.no

Inspections of party buses and vans, and what to consider when buying, selling, or modifying them – from the Norwegian Public Roads Administration

Legal sources