Foreign VAT Refunds Guide from Norway
The following information details the requirements needed to be eligible for a VAT refund in Norway. These include claimable expense types, the Norway VAT rates and deadlines, as well as claiming periods.
What Expenses are Claimable for VAT Refund in Norway?
What are the Norway VAT Rates?
Norway divides VAT rates into the following three categories:
Applies to mostly all goods and services.
• The reduced VAT rate of 15% applies to passenger transport, hotel accommodation, and certain cultural services.
• The reduced VAT rate of 12% applies to food and drink, cinema tickets, and certain other cultural services.
• There is also a super-reduced rate of 6% that applies to certain foodstuffs.
Applies to exports of goods to countries outside of the EU, international transport of goods and passengers and certain healthcare, educational and financial services
How to Get VAT Refunds from Norway for Your Business?
VAT Refunds Guide for EU Companies
- Register for VAT in your home country
- Provide evidence of your VAT registration to the Norwegian tax authorities (Skatteetaten)
- Submit a VAT refund claim to the tax authorities of your home country
- Include all required documentation, such as original invoices and receipts
- Wait for your home country's tax authorities to process your claim and issue a refund
VAT Refunds Guide for Non-EU Companies
- Non-EU businesses must appoint a fiscal representative in Norway to handle their VAT refund claims
- Register for VAT in Norway through your fiscal representative
- Provide evidence of your VAT registration to the Norwegian tax authorities (Skatteetaten)
- Submit a VAT refund claim to the Norwegian tax authorities through your fiscal representative
- Include all required documentation, such as original invoices and receipts
- Wait for the Norwegian tax authorities to process your claim and issue a refund
Frequently Asked Questions About Norway VAT Recovery
June 30 annually, within six months of the conclusion calendar year in which the tax was incurred.
All countries.
January-December of the previous year.
It can take up to 4 months for EU businesses and 5 months for Non-EU businesses to get a VAT refund to be processed by the Norway Tax Authority depending on complexity of the claim.
Need Help with Your VAT Refund from Norway?
We have helped companies reclaim €200+ M in VAT refunds over the last eight years. Our expertise and technology allow us to process your refund quickly and automatically.
