Application for refund of VAT to foreign businesses (RF-1032)

The application must relate to a period of not less than three months and not more than one calendar year. The period can be less than three months if it is the remainder of a calendar year.

The application deadline for the previous calendar year: 30 September.

Foreign businesses which are not liable to registration in Norway are entitled to refunds of VAT provided

• the VAT 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 VAT would in that case have been deductible.

The following must be enclosed with the application

• original invoices and import documents
• a clear description of the business activities carried out abroad
• a certificate from a public authority confirming that the applicant is engaged in such business
• a certified export document if goods to which the application relates have been exported from the country
• an original authorization

This application form is to be used by foreign businesses that are entitled to a refund of value added tax (VAT) paid on purchases of goods/services in Norway or on imports of goods into Norway.

The application with enclosures must be in Norwegian, Swedish, Danish or English. The description of the nature of the business and the certificate from a public authority can be in another language, but if so a certified translation must be attached.

Help and guidance

You will find more information on the refund scheme and how to complete the application form at the bottom of the form (page 4 and 5).