VAT refund in Norway : non-resident companies

VAT refund in Norway can be claimed by non-resident companies on their business related purchases and travel expenses.

Foreign companies with a valid VAT registration in Norway can deduct the input VAT in their periodical VAT returns.

In absence of the VAT registration in Norway, the VAT refund can be granted to non-resident companies under certain conditions:

• absence of taxable operations in Norway during the previous 12 months
• conduction of VAT taxable operations in the country of establishment
• allocation of VAT deductible expenses to non-exempted business operations outside Norway

VAT refundable expenses

The Norwegian VAT is refundable to foreign and local companies on the same categories of expenses, incurred for business use :

• accommodation
• passenger transportation services
• conferences
• admission to congress, seminars, exhibitions and fairs
• expenses related to vans and trucks

Norwegian VAT refund procedure

VAT refund timeline:  The VAT refund period in Norway can’t be less than a calendar quarter or greater than a calendar year. The VAT refund application for the past year must be filed by September 30 of the following year. The decision is provided by the Norwegian Tax office within 6 months after the receipt of the application, unless further information is required.

VAT refund amount:  The minimum amount of the VAT reclaim must be at least 500 NOK for a calendar year or 5000 NOK for shorter periods. The reclaim must be done in NOK, but the refund can be paid out in EUR.

VAT refund application:  The VAT refund application must be sent to the Norwegian Tax Administration by post and include the following documents:

• VAT refund application form RF-1032, signed by the authorised person
• power of attorney for an agent (an optional appointment)
• original tax certificate from the country of establishment (statement of business activities)
• copies of invoices (originals are not sent back to the claimant unless specifically requested)

The accepted languages are Norwegian, Danish, English or Swedish.

Norwegian VAT rates

The following VAT rates are applicable on goods and services in Norway

• Normal rate                     25%
• Reduced rate                   15% (Foodstuffs)
• Second reduced rate      12% (Passenger transport, cinema tickets, letting of rooms, etc.)

Opportunities

BtoBnice accompanies businesses in their VAT recovery in Norway.

We take care of all the steps of your VAT refund application:

• Checking your VAT refund eligibility
• Selecting eligible invoices
• Preparing, posting and following up on your VAT refund application
• Insuring further exchanges with the Norwegian Tax Administration
• Monitoring the receipt of VAT refunds

For more information, we invite you to contact our VAT expert: contact@btobnice.com