Businesses operating within Norway will pay Norwegian VAT on in-country costs. With the standard VAT rate in Norway at 25%, even relatively small amounts can result in a significant VAT cost accruing over a year. There is a mechanism which enables non-Norwegian businesses to reclaim this VAT thereby delivering a boost to profits.
Who can make a reclaim?
Any businesses incurring VAT in Norway.
How much VAT can be reclaimed?
Claims are subject to the VAT rules in Norway. Some examples of costs for which claims can be made are as follows:
- Admission to trade shows and exhibitions
- Hotel accommodation excluding meals
- Logistics services
What is the deadline for making the claim?
Claims must be submitted no later than 30 June for VAT incurred in the previous claim year which runs from 1 January to 31 December. So claims for VAT paid in the 12 months to 31 December 2016 must be with the Norwegian tax authority by 30 June 2017. It should be noted that this deadline is applied strictly; therefore, if you incurred Norwegian VAT during 2016, action should be taken now.
How can we help?
AAB’s Indirect Tax team will ensure that your claim is accurate and complete at the outset, avoiding time-consuming queries from the tax authority. We will manage the process from start to finish, leaving you more time to manage your business while we secure the refund on your behalf.
If you require further information or support with the submission of a Norwegian VAT claim, please contact Debbie Smith, Indirect Tax Assistant Manager (email@example.com) or your usual AAB contact.