VAT Refunds in Norway

These are the key considerations about the VAT refund procedure for foreign businesses in Norway:

• You must submit Form RF 1032 together with the supporting documents: copy of invoices, export documents, VAT certificate from country of establishment, PoA (in case of applying through an agent).
• You should complete the form electronically before you print out, sign and send the original copy to the tax office by post. If you complete the form by hand, you must use block letters. The form must be completed in Norwegian, Swedish, Danish, or English.
• Refund amounts: For refund periods less than a year, the refund amount being applied must be at least NOK 5,000. The minimum amount to be claimed is NOK 500 when the application concerns the calendar year or the remainder of the calendar year.
• Deadline: the application must be submitted no later than 30 September of the following calendar year.
• Contact email address is: VATrefund@skatteetaten.no

The VAT refund claim pack must be sent to the following address:

The Norwegian Tax Administration

VAT Refunds

P.O. Box 103

NO - 1501 Moss

Norway

Businesses that send the form by courier shall use this address:

The Norwegian Tax Administration

VAT Refunds

Bernt Ankers gate 17

1534 Moss

Norway

The following conditions must be met for the VAT refund:

• The VAT credit relates to purchase of goods or services in Norway or the import of goods into Norway, and the goods or services are intended for business purposes.
• The supply outside Norway would have entailed a liability to register or an entitlement to voluntary registration if it had taken place inside Norway, and
• The VAT would have been deductible if the enterprise had been registered in Norway. Input VAT is not refundable for goods that are acquired or imported to Norway and sold here

You will find here the official information published by the tax authorities concerning VAT refund claims made by foreign companies.

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