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Jun 28, 2012

VAT refund Norway

The Norwegian Tax Administration has send out the information below, which shows that VAT refund will probably return from end of 2012 and that it will also be posible to apply for VAT refund for 2011 and 2012.

Read the news letter from the Norwegian Tax Administration below:

Information to suppliers of cross-border transportation

The Directorate of Taxes has submitted a consultation paper, proposing to reinstate the exemption from the liability to register, hence also the right to refund of VAT through the refund scheme, for suppliers of cross-border direct transportation.

Proposed amendments
In the consultation paper, amendments in the VAT Act and the Regulations relating to the VAT Act are proposed. The amendments will entail that suppliers of cross-border transportation to and from Norway no longer are obliged to register in Norway. The suppliers may choose to register in the Norwegian VAT Register, or they may apply for a refund through the refund scheme. Any changes will be valid from 1 January 2013.

NB! Rules of transition – applications for refund
The following rules of transition have been suggested in the consultation paper:

  • Applications for 2010 received by 30 June 2011 are granted (provided that the conditions for a refund otherwise are met), it is not possible to submit new applications for 2010
  • Application deadline for 2011 is 1 March 2013
  • Application deadline for 2012 is 30 June 2013

The VAT department would like to remark:

  • a final decision regarding a reinstatement of the exemption from registration will not be made until November/December 2012, and presently suppliers of cross-border transportation are liable for registration in the Norwegian VAT Register.
  • should the proposal for a reinstatement of the exemption from the liability to register be passed, these are the consequences:
    • suppliers of cross-border transportation that have registered in the Norwegian VAT Register will not be granted a refund through the refund scheme, as they supposedly have deducted their input VAT for 2010, 2011 and parts of 2012 through the ordinary VAT declarations. Please note that the right to deduction of VAT, on purchases made by businesses registered in the Norwegian VAT Register, is time-barred 3 years after the period when the purchase is made. For example, the right to deduction of input VAT incurred in 1 period (January- February) 2010, will be time-barred 10 April 2013.
    • if any new rules and regulations are passed, the Tax Office will reconsider all applications for 2010 and 2011 from suppliers of cross-border transportation that have received rejections due to the liability to register. You do not need to send an inquiry, this applies whether or not an appeal against our decision has been sent to us.
    • applications for 2011 and/or parts of 2012 that have been submitted but not processed, will remain unprocessed by us until the contents and date of commencement of the possible new rules are determined.

We have registered all rejected applications, and you will be informed if we should need any further information in order to reconsider your application in case of any changes in the regulations.


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