Refund of value added tax to foreign businesses

If you’re a foreign business owner without a place of business in Norway, you may be entitled to a refund of value added tax in connection with purchases of goods and services in Norway.

Conditions for being entitled to a refund

The business does not have place of business in Norway.
The business has not sold taxable goods or services in Norway during the past 12 months. This also applies to sales through subcontractors.
The turnover outside Norway would have entailed a registration obligation in the Norwegian Value Added Tax Register if the turnover had taken place in Norway.
The goods or services for which the business applies for a refund must be for use in the business, and the invoice must be addressed to the business. For example, a parent company cannot apply on behalf of the subsidiary.

The main rule is that a tax liable business can get a refund of value added tax on expenses for use in the business, but there are some exceptions. For example, you cannot get a refund of value added tax on expenses for food, beverages, and passenger vehicles.

Foreign businesses that only sell transport services directly to or from areas outside Norway may also be entitled to apply for a refund on the same terms as mentioned above. An agreement on continuous transport must then have been established.

You cannot apply for a refund if the business has turnover in Norway

In this case, it may have to be registered in the ordinary Value Added Tax Register.

Find out if you need to register the business in the Value Added Tax Register

What you need to do:

Application period

The application must cover a period of at least 3 months and be within a calendar year. Examples of correct periods are a quarter, half a year, or an entire calendar year.

An application period can be shorter than 3 months if you apply for a period at the end of the year, up to and including December. Then you can, for example, apply for November and December, or just December.

Application amount

The amount must be at least NOK 5,000, but if you wait and send the application until the end of the year, you can apply for amounts as low as NOK 500. In that case, you must submit the application after 31 December.

If you want to apply earlier, and you have made a larger purchase in January, the amount you apply for must be at least NOK 5,000. In this example, you can apply after the end of March, that is, after the end of the first quarter.

Invoices and receipts

You must attach a copy of all invoices and receipts for the purchases you’re requesting a refund for. We do not return documents unless you request it in your application.

Certificate from a public authority or register in the business’ home country

You must attach a certificate describing the business’ activity.

The certificate must be valid for the period for which you’re applying for a refund and is only valid with us for a year after it’s been issued. If you’ve already submitted a certificate for previous applications and the certificate is still valid, you do not need to submit a new certificate.

The certificate must be in Norwegian, Swedish, Danish, or English. If it’s issued in a different language, you must attach a certified translation.

We will accept a copy of the certificate.

If the business applies for a refund through an authorised representative, an original power of attorney signed by hand must be attached to the application. The power of attorney must clearly state the representatives’ rights, such as whether the representative can receive refunds to their account. The power of attorney must be in Norwegian, Swedish, Danish, or English. We do not accept copies.

If the business has purchased goods that could have been resold in Norway, you must attach a Norwegian customs declaration showing export.

A Norwegian customs declaration for export must be certified with a stamp and signature (field B) by the Norwegian Customs before the goods are removed from Norway. If a Norwegian carrier is responsible for the export, the carrier can certify the declaration with their stamp and signature.

If you complete the form by hand, you must use capital letters. The form must be completed in Norwegian, Swedish, Danish, or English.

Download, complete and submit RF-1032:

Keep in mind when applying:

The application must be dated and signed.
The signature must be original and handwritten. We do not accept electronic signatures or copies or images of the signature.
If you have applied for a refund earlier, fill in the business' identification number in the application.
First-time applicants will be assigned an identification number when we register their application. This number should be used in all future enquiries.
Answer the following questions in the application (information in box 7):

Why has the applicant bought the goods or services in Norway?
In what way has the applicant used the purchased goods and/or services in his business?

If the business is jointly registered for value added tax in your home country, you must apply per business

Applications must be submitted in the name of the individual legal entity, and the expenses for which you are applying for a refund must be for use in this business.

It’s important that you do this correctly, as it’s not possible to correct and submit a new application after the application deadline.

You can only apply for a refund on invoices that are addressed to the business that is applying.

The application deadline for the previous calendar year is 30 September. For example, this means that applications for 2024 must be submitted no later than 30 September 2025.

Send the application by post to the Tax Administration at:

Skatteetaten
Postboks 103
1501 Moss

If you’re going to send the application by courier, use the following address:

Skatteetaten
Bernt Ankers gate 17
1534 Moss

We do not accept applications by email.

The expected processing time is 10 to 12 months

You’ll receive a receipt by letter when we have received the application.

If you’ve any questions about the application, please contact us by email VATrefund@skatteetaten.no

You can only use this email if you have questions about refund of value added tax to foreign businesses. We do not respond to other enquiries via this email.

If you have other questions, you can contact us.