 (1).jpg){kind=small}
Can you claim a Norwegian VAT refund?
The answer depends first on your tax position in Norway. Two categories of foreign businesses can recover VAT, but not through the same route. Understanding Norwegian VAT rules is essential before choosing the procedure. A fiscal representative in Norway can help identify which route applies to your situation.
Non-registered business: the RF-1032 procedure
RF-1032 is for foreign businesses with no fixed establishment in Norway and no taxable local transactions during the refund period. These businesses paid VAT to Norwegian suppliers for business accommodation, transport, equipment, trade fairs or similar costs and can claim the refund directly from Skatteetaten without registering for VAT. For an overview of Norwegian VAT, see our guide on VAT in Norway.
Registered business: recovery through the VAT return
If your company is already registered in the Norwegian VAT Register, it reports output VAT and input VAT on periodic returns, usually every two months. When deductible input VAT exceeds output VAT, Skatteetaten refunds the excess to the declared bank account.
RF-1032 or VAT return: which route should you choose?
| Situation | Recommended route | Legal basis |
|---|---|---|
| No fixed establishment and no taxable sales in Norway | RF-1032 foreign refund | VAT Act, Section 10-1 |
| Registered, with input VAT higher than output VAT | Periodic VAT return | Skatteetaten standard return |
| Taxable sales in Norway but not registered | VAT registration before any refund | Registration rules |
Eligibility conditions for foreign businesses
Three conditions must be met for an RF-1032 refund: the claimant must be a taxable person in its home country, the activity must be professional and taxable in nature, and the Norwegian costs must be connected with that activity.
- The business has no fixed establishment in Norway.
- The business made no taxable transactions in Norway during the period.
- The goods or services purchased in Norway were used for business activity.
- The VAT is deductible under Norwegian law.
- The foreign activity would be taxable if carried out in Norway.
Practical example: a French company attending a trade fair in Norway and paying accommodation and exhibition fees without making local sales can claim the VAT on these costs through RF-1032.
Recoverable and excluded expenses
VAT is recoverable only on expenses that a Norwegian business could deduct in the same situation. Norwegian legal exclusions apply equally to foreign claimants.
| Expense category | Recoverable? | Comment |
|---|---|---|
| Business accommodation | Yes | Breakfast excluded |
| Professional transport | Yes | Train, bus, taxi |
| Trade fairs and conferences | Yes | Business use required |
| Business equipment and supplies | Yes | Documentation required |
| Business imports | Yes | Customs documents required |
| Meals and drinks | No | Norwegian legal exclusion |
| Passenger cars, rental and fuel | No | Specific exclusion |
| Private expenses | No | Not business related |
| Invoices issued to another group entity | No | No cross-entity recovery |
For hotel breakfast included on a hotel invoice, ask for a separate invoice or exclude the breakfast part before filing.
Documents to prepare before filing
Document quality is the main success factor. An incomplete file or non-compliant invoices can trigger a rejection or an information request that delays the refund by several months.
- Signed RF-1032 form.
- Original invoices in the exact name of the claimant, with the Norwegian supplier VAT number.
- Import or export documents if the claim relates to goods.
- Certificate from a public authority or chamber of commerce confirming business activity and VAT status.
- Original power of attorney if a representative files the claim.
- Description of the goods or services purchased and their business use.
Documents must be in Norwegian, Swedish, Danish or English. Documents in another language must be supported by a certified translation.
How to file RF-1032 with Skatteetaten
The RF-1032 claim must be sent by postal mail or courier to Skatteetaten VAT Refunds in Moss, Norway.
Standard mail: Skatteetaten, VAT Refunds, P.O. Box 103, NO-1501 Moss, Norway.
Courier delivery: Skatteetaten, VAT Refunds, Bernt Ankers gate 17, 1534 Moss, Norway.
Accepted periods: annual claim for a full calendar year, quarterly claim for at least 3 consecutive months, or shorter year-end balance period.
- Annual claim: deadline 30 September of the following year, minimum NOK 500 of VAT.
- Quarterly claim: at least 3 months and up to a calendar year, minimum NOK 5,000 of VAT.
- Year-end balance claim: shorter period accepted when it closes the calendar year.
Timelines, frequent errors and cash-flow impact
A complete and clear file is usually processed in 4 to 6 months. If Skatteetaten requests additional information, processing can exceed 12 months. Do not rely on the refund for short-term cash planning.
| Frequent error | Consequence | Prevention |
|---|---|---|
| RF-1032 filed despite taxable Norwegian sales | Full rejection | Review revenue flows before filing |
| Invoices issued to another group entity | Line rejection | Use the exact claimant name |
| Documents outside accepted languages without certified translation | Information request and delay | Prepare translations before filing |
| Filing after 30 September | Final rejection | Start the file before 30 June |
| Meals or passenger cars included | Partial rejection | Pre-sort invoices by eligibility |
Need support with a Norwegian VAT refund?
Norwegian VAT refund claims require a preliminary review, a robust document file and follow-up over several months. Eurofiscalis supports businesses with deductibility audits, RF-1032 preparation, Skatteetaten follow-up and answers to additional information requests. See our guide on the VAT return in Norway.
Book a free consultation with our Norway VAT team. Learn how to get a VAT number in Norway.
See also: Netherlands VAT refund
FAQ
Who can apply for a Norwegian VAT refund with RF-1032?
RF-1032 is for foreign businesses that are not VAT-registered in Norway, have no place of business in Norway and have not sold taxable goods or services locally during the relevant period. The expenses must be connected to professional taxable activity.
What if the company is already VAT-registered in Norway?
A company already registered for Norwegian VAT should usually recover input VAT through its periodic VAT return. RF-1032 is not the normal route once the business is established in the Norwegian VAT system.
Which expenses are usually recoverable?
Recoverable expenses can include business accommodation excluding breakfast, professional transport, trade fairs and conferences, business equipment and supplies, and business imports supported by customs documents.
Which expenses are excluded from refund?
Norwegian VAT is generally not recoverable on meals and drinks, purchase or rental of passenger cars, passenger car fuel, private expenses, or invoices issued in the name of another legal entity.
Which documents must be included with the refund claim?
The file should include signed RF-1032, original invoices, import or export documents where relevant, a certificate confirming business activity and VAT status, an original power of attorney if a representative applies, and a description of the business use of the expenses.
Where and when should the RF-1032 application be sent?
The application must be sent to Skatteetaten VAT Refunds, P.O. Box 103, NO-1501 Moss, Norway. Courier delivery uses Skatteetaten VAT Refunds, Bernt Ankers gate 17, 1534 Moss, Norway. The deadline is 30 September N+1.
Countries concerned
 (1).jpg)