A GUIDE TO VAT REFUNDS
FROM NORWAY

Oslo, Norway

How to Get a VAT Refund from Norway

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both the vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Norway, you may be eligible to claim back Norwegian VAT. To assist you, we have compiled the information about VAT refund eligibility, Norwegian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Norwegian VAT.

Who can Claim VAT Refunds?

 

If you are a VAT registered company, EU or non-EU, and have conducted cross border transactions in Norway, where you are not registered, then you are eligible to recover the VAT charged according to Norway’s local VAT deductible regulations.

Free VAT Recovery Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Norwegian VAT Rates: MVA

Standard rate    25%   – This applies to most goods and services

Reduced rate     15%  – This applies to foodstuffs

Reduced rate     12%  – This applies to accommodation services

Deadlines for Claims Submission

For all companies

September 30 (Year n+1) 

4 claims per VAT year may be submitted in Norway.

Norwegian VAT Rates: MVA

Standard rate    25%   – This applies to most goods and services

Reduced rate     15%  – This applies to foodstuffs

Reduced rate     12%  – This applies to accommodation services

Deadlines for Claims Submission

For all companies

September 30 (Year n+1) 

4 claims per VAT year may be submitted in Norway.

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT only from the previous VAT year in Norway.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation

Some countries will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.

Norway, a non-EU country, does not apply the Rule of Reciprocity which means the Norwegian authorities can grant refunds to all businesses, regardless of the country of origin.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Accommodation and related services
  • Room hires
  • Fairs, seminars, exhibitions and related costs
  • Accommodation and related services
  • Room hires
  • Fairs, seminars, exhibitions and related costs

Latest VAT Rate Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

An application to the tax authority in Norway shall be sent by post including the following documents.

  1. Application form
  2. Power of Attorney
  3. Claimant’s details
  4. An original Certificate of VAT Status valid during the related refund period andnot older than 1 year confirming the claimant’s business activities
  5. Summary of the refund request
  6. Details of each invoice related to the VAT refund application
  7. Copies of invoices related to the VAT refund must be included with the applicationand the invoice must be issued with the claimant’s company address on it.

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

VAT Refund Process

 

An application to the tax authority in Norway shall be sent by post including the following documents.

  1. Application form
  2. Power of Attorney
  3. Claimant’s details
  4. An original Certificate of VAT Status valid during the related refund period and  not older than 1 year confirming the claimant’s business activities
  5. Summary of the refund request
  6. Details of each invoice related to the VAT refund application
  7. Copies of invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.

 

Contact Us

For Additional information regarding the process and how we can assist,

please get in touch with us.

We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.