Norway is not in the EU, so if you buy in this country, get your documents stamped before you leave the country.
Norwegian VAT is known as “Merverdiavgift (MVA)” .
There is a standard rate of 25 % and there are reduced rates of:
- 11.11 % on fishermen;
- 14 % on foodstuff (food and beverages) to consumers (not pharmacy products, water from waterworks, beverages containing alcohol or meals in restaurants);
- 8 % on:
broadcasting companies during the relay of public broadcasts that are financed by a television license as stated in Section 6-4 of the Broadcasting Act.
passenger transport services (including vehicles) and the mediation of passenger transport.
hiring out hotel room and similar business, hiring out real estate for camping, hiring out cottages and holyday homes in connection with hiring out hotels, camping etc, and mediation of such services.
For claiming VAT, it is not obligatory to appoint a Norwegian fiscal representative.
Vat refund in Norway
If you are resident in Norway or the Åland Islands You are entitled to a refund of Danish VAT if the sales price of each goods item exceeds DKK 1,200 including VAT. This amount is a minimum amount. It is a condition that VAT has been paid in Norway/on the Åland Islands.
A group of items normally constituting a unit is considered to be one goods item. Examples include cutlery sets and coffee and dinner services.
Note that the goods must be taken out of Denmark before the end of the third month following the month of the purchase.
If you carry the goods
You do not need to contact the customs authorities in Denmark or in another EU country if you carry the goods in your personal luggage when leaving the EU.
What you must do is contact the customs authorities in Norway or on the Åland Islands which may collect VAT on entry. The authorities issue a receipt that VAT has been collected and may sign the invoice.
If you send the goods
If you have bought the goods in a shop in Denmark but then send the goods yourself, e.g. by mail, rail or carrier, you must make sure that you get an import certificate from the customs authorities or other VAT collection authority in Norway or the Åland Islands.
This certificate documents that the goods have been imported and that VAT will be collected in Norway or the Åland Islands.
Eligibility for refund
Foreign businesses can on application obtain refunds of value added tax paid on purchases of goods and services in Norway or on imports of goods into Norway.
The conditions for refunds of value added tax (VAT) are that
- the foreign business is not liable to register for VAT in Norway;
- the value added tax relates to the applicant’s business activities carried out abroad;
- the business would have been liable to registration in accordance with the Norwegian Act relating to Value Added Tax if it had been carried out in Norway; and
- the value added tax would in that case have been deductible.
Obtain an invoice from the shop
When you buy the goods, the shop must issue an invoice stating:
- date of issue
- seller's name and address
- purchaser's name and address abroad
- quantity, type and value of goods (sales price incl. VAT and the VAT amount)
- that the goods will be exported to Norway or the Åland Islands.
You must document your residence in Norway or on the Åland Islands to the shop by showing your passport or other form of ID.
Before you can claim a VAT refund, you must obtain a receipt or a certificate stating that VAT has been collected in Norway or on the Åland Islands. How you do this depends on whether you carry the goods yourself, or send them. Read more about this below.
Once back in Norway or on the Åland Islands, you must send the invoice and the authorities' receipt (possibly in the form of a photocopy) documenting that you have paid VAT to the shop where you bought the goods. The shop will then send the VAT amount to you.
An application must relate to a period of at least three months and at most one calendar year. The period can be less than three months if it is the rest of a calendar year. The claim for a refund must relate to goods and/or services supplied/imported during the application period.
Applications must be sent to Østfold county tax office (Østfold fylkesskattekontor) no later than 30 June of the year after the calendar year to which the application relates.