An entity would typically be able to claim the VAT in Norway on the following expenses as part of a Norway VAT refund: Taxi and public transport fares, Accommodation, Admissions to fairs and exhibitions, vehicle expenses (including fuel) for non-passenger vehicles and other general business expenses (e.g., office expenses, marketing costs etc).

Processing times for a Norway VAT refund can vary. Businesses reclaiming VAT in Norway can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy. It is important to note that only entities not established in Norway, and that doesn’t have a Norway VAT registration (thus, that doesn’t have a VAT number in Norway) will be eligible for a Norway VAT refund.

Original invoices would need to be provided as part of a Norway VAT refund application, and only in specific instances are copies or scans of invoices allowed.

Norway allows for quarterly and annual Norway VAT refund applications to be submitted. The annual Norway VAT refund application must be submitted before 30 September of the year following the calendar year in which the VAT in Norway was incurred.

Generally if VAT in Norway was incorrectly charged on an expense, the invoice for that expense would not be eligible to be included in a Norway VAT refund application. The entity would need to reach out to the supplier to have the incorrectly charged VAT in Norway refunded. This is something that VAT IT will be able to assist with, as we can contact the supplier on your behalf to try and have the VAT in Norway that was incorrectly charged refunded to you.