Regulation to the Value Added Tax Act (the Value Added Tax Regulation) Adopted by the Norwegian Directorate of Taxes on 15 December 2009 pursuant to the Norwegian Value Added Tax Act, sections 1-3, 2-1, 2-3, 2-4, 3-11, 3-12, 3-13, 4-2, 4-3, 4-4, 4-7, 4-9, 5-2, 5-5, 6-2, 6-3, 6-5, 6-6, 6-9, 6-13, 6-20, 6-25, 6-27, 6-28, 6-30, 6-31, 6-32, 6-34, 8-2, 8-3, 8-6, 8-8, 9-1, 9-3, 9-5, 9-7, 9-9, 10- 1, 10-2, 10-3, 10-4, 10-6, 11-1, 11-6, 13-2, 14-1, 15-3, 15-4, 15-7, 15-9, 15-14, 16-8, 16-11 and 22-1; see the delegation decision of 15 December 2009. Adopted by the Norwegian Ministry of Finance on 15 De- cember 2009 pursuant to the Value Added Tax Act, Sections 7-4, 7-6, 7-8, 12-2 and 17-4. Updated with amendments, most recently through Regulation of 19 December 2013 No. 1604. Chapter 1 Scope of the Regulation Definitions Section 1 – 1 Scope This Regulation contains provisions to supplement and implement, etc. the Value Added Tax Act. Section 1 – 3 Definitions Section 1-3-1 Passenger vehicle (1) 'Passenger vehicle' means a) motor vehicles registered as a passenger vehicle b) motor vehicles registered as a Class 1 goods vehicle c) motor vehicles registered as a moped, motorcycle or snowmobile and not primarily designed for goods transport d) tracked vehicles registered for more than two persons, including the driver e) motorhomes f) registered caravans g) motor vehicles registered as a bus under 6m in length and with up to 17 seats h) vehicles which do not use an engine for propulsion and which are primarily designed for passenger transport (2) A tax subject may at any time own one snowmobile without such a snowmobile being deemed a passenger vehicle. A new snowmobile may not be purchased within 24 months, unless the old one is con- demned. (3) For the purposes of this section, 'registration' means registration in the central motor vehicle regis- ter. Section 1-3-2 Works of Art (1) 'Works of art' means a) paintings, drawings, etc. that are covered by item 97.01 of the Customs Tariff b) original engravings, prints, etc. that are covered by item 97.02 of the Customs Tariff c) original sculptures, etc. that are covered by item 97.03 of the Customs Tariff d) hand woven tapestries, etc. that are covered by item 58.05 of the Customs Tariff e) artistic photographs (2) In connection with the assessment of whether a photograph should be deemed artistic, emphasis should be placed on a number of factors, including whether the photograph is of interest to a wider group of people, whether it is intended for public viewing in galleries or similar, and whether the price reflects an artistic value. In addition, the photograph must be a) taken by the artist b) developed under the artist's professional instruction authority c) signed and numbered in a quantity limited to a maximum of 30, and
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Regulation to the Value Added Tax Act (the Value Added Tax Regulation)
Adopted by the Norwegian Directorate of Taxes on 15 December 2009 pursuant to the Norwegian Value
(1) Lessors of buildings or plants registered pursuant to section 2-3 subsection (1) of the Value Added
Tax Act shall only be entitled to a retrospective value added tax settlements if the turnover did not exceed
the limit in section 2-1 prior to the registration period. No retrospective VAT refunds will be given on
capital goods referred to in section 9-1 subsection (2) letter b of the Value Added Tax Act insofar as the
building or plant is not leased out within six months after completion of the construction works.
(2) Registered landlords, registered lessors of agricultural land and registered forest road associations,
see section 2-3 subsection (2) and (3) of the Value Added Tax Act, are not entitled to a retrospective VAT refund if the enterprise had a turnover prior to the registration periods, irrespective of the limit in section
2-1 of the Value Added Tax Act.
Section 8-6-3 Applications
Applications for a retrospective VAT settlement must be sent to the tax office.
Section 8 – 8 Payment through a bank as a condition for deducting input VAT
Section 8-8-1 Payment through a bank
(1) 'Payment through a bank or enterprise that is permitted to conduct payment transfers' means pay-
ment from account to account with a bank or payment made in some other way to the recipient's account
with a bank or enterprise that is permitted to conduct payment transfers.
(2) 'Bank or enterprise that is permitted to conduct payment transfers' also means foreign banks or en-
terprises that are authorised to conduct payment transfers.
Chapter 9 Adjustment and reversal of input VAT
Section 9 – 1 Adjustment or reversal of input VAT
Section 9-1-1 Input VAT incurred in connection with construction work
'Input VAT accrued in connection with construction work' as specified in section 9-1 subsection (2)
letter (b) of the Value Added Tax Act means:
a) value added tax payable on services that are purchased in connection with the construction work,
b) value added tax payable for construction services which a taxable person (see sections 3-22 and 3-26
of the Value Added Tax) itself carries out in connection with the construction work, including con-
struction management, construction administration and other administration of such work, or value
added tax that would have been payable had such services been provided for non-deductible purposes,
c) value added tax payable on goods that are purchased and added to the property in connection with the
building works.
Section 9-1-2 Registration and documentation requirements, etc. in connection with the purchase and
production of capital goods
(1) The procurement and manufacture of capital goods referred to in section 9-1 subsection (2) of the
Value Added Tax Act shall be recorded in a separate account or other register. For each capital good, the
register shall indicate:
a) the capital good concerned
b) date of procurement or completion
c) procurement cost exclusive of value added tax
d) total value added tax
e) deducted value added tax in connection with the acquisition
f) deduction entitlement in connection with the procurement specified as a percentage
g) the adjustments that the enterprise must make in accordance with sections 9-2 and 9-3 of the Value
Added Tax Act are specified in an amount per year
(2) For capital goods referred to in section 9-1 subsection (2) letter (b) of the Value Added Tax Act,
the procurement must be registered so that the procurement cost can be specified under deductible and
non-deductible purposes. Any party that has voluntarily registered for the letting of buildings must be able
to specify the procurement cost for each individual lessee.
(3) Documentation referred to in this section shall be retained for ten years after the final year of the
adjustment period.
Section 9-1-3 Registration and documentation requirements, etc. in connection with the use of capital
goods
(1) When capital goods referred to in section 9-1 subsection (2) letter (a) of the Value Added Tax Act
are used for deductible and non-deductible purposes, the period during which the capital goods are used
for the various purposes shall be documented. If doing so would be difficult, the ratio between turnover
that is subject to value added tax and turnover that is not subject to value added tax may be used as an
indicator of the relative periods of use.
(2) The use of capital goods referred to in section 9-1 subsection (2) letter (b) of the Value Added Tax
Act shall be documented with dimensioned drawings or similar of the building or plant, so that it is clearly
indicated how the building or plant is used for deductible and non-deductible purposes. In the event of
changes in the use of the building or plant, an overview of the use during the adjustment year shall be
prepared at the end of the adjustment year. In the case of the voluntary registration of the lessor of a build-
ing or installation, section 2-3-2 applies.
(3) Documentation referred to in this section shall be retained for ten years after the final year of the
adjustment period.
Section 9 – 3 Transfer of the entitlement and requirement to adjust input VAT
Section 9-3-1 Adjustment obligation and right
(1) 'Transfer of the requirement to make adjustments' means the transfer of the future requirement that
the transferor has to downwardly adjust the deduction for input value added tax in the event of a reduction
in the use of the capital goods for deductible purposes.
(2) 'Transfer of the entitlement to make adjustments' means the transfer of the future right that the
transferor has to upwardly adjust the allowance for input VAT in the event of an increase in the use of the
capital goods for deductible purposes.
Section 9-3-2 Conditions for transfer of the requirement to make adjustments
(1) It is a condition for transfer of the requirement to make adjustments that the recipient is a regis-
tered taxable person at the time of the transfer or becomes a registered taxable subject no later than during
the same VAT period in which the transfer takes place. If the recipient's entitlement to deduct VAT is less
than the transferor's entitlement to deduct VAT, the recipient may only transfer the part of the transferor's
requirement to adjust that corresponds to the recipient's allowance entitlement to deduct VAT for the capi-
tal good. The remainder of the requirement to adjust input VAT must be adjusted collectively by the trans-
feror.
(2) It is a condition for transfer of the requirement to adjust that the recipient consents to the transfer.
(3) If the recipient is a municipal authority or other party that is entitled to reimbursement, the adjust-
ment requirement may be transferred subject to the conditions referred to in subsection (1) and (2) insofar
as the capital goods are purchased for use by an enterprise that is entitled to reimbursement pursuant to the
Act of 12 December 2003 No. 108 on the reimbursement of value added tax for municipal authorities,
county councils, etc.
Section 9-3-3 Registration and documentation requirements, etc. in connection with transfer of the re-
quirement to make adjustments
(1) A transfer of the requirement to make adjustments shall be documented through a signed written
agreement with information regarding:
a) the name, address and organisation number of the transferor and recipient
b) information as referred to in section 9-1-2 subsection (1) letter (a) to (f)
c) the deduction entitlement of the transferor and recipient at the time of the transfer specified as a per-
centage
d) the remaining adjustment amount for the transferor
e) statement of the amount for the adjustment requirement that is being transferred
f) the way in which input VAT is broken down between the various components of the capital goods in
connection with a transfer which concerns capital goods as referred to in section 9-1 subsection (2)
letter (b) of the Value Added Tax Act, see section 9-1-2 subsection (2)
(2) If the information referred to in subsection (1) changes after the agreement has been established,
the transferor shall notify the recipient of the correct information if the information could affect the recipi-
ent's requirement to make adjustments.
(3) If the transferor has an agreement as referred to in subsection (1) from a previous owner of the
capital goods, a copy of this agreement shall be given to the recipient if it contains information which
could affect the recipient's requirement to make adjustments.
(4) Upon transfer of the requirement to make adjustments, the recipient shall in the account or register
referred to in section 9-1-2 maintain an overview of the capital goods and adjustments of input VAT that
the recipient is obliged to make.
(5) Documentation referred to in this section shall be retained for ten years after the final year of the
adjustment period. Agreements referred to in subsection (1) and (3) shall be retained by the transferor and
the recipient.
Section 9-3-4 Conditions for transfer of the entitlement to adjust input VAT
It is a condition for transfer of the entitlement to adjust that the recipient is a business or self-
employed person and that the capital goods are purchased for use within the commercial activity, or that
the recipient is a municipal authority or another recipient that is entitled to reimbursement pursuant to the
Act of 12 December 2003 No. 108 on the reimbursement of value added tax for municipal authorities,
county councils, etc.
Section 9-3-5 Registration and documentation requirement, etc. in connection with transfer of the entitle-
ment to adjust input VAT
(1) Transfers of the entitlement to adjust input VAT shall be documented through a signed written
statement from the transferor which contains the information specified in section 9-3-3 subsection (1).
(2) Section 9-3-3 subsection (2), (3) and (4) apply correspondingly in connection with transfer of the
entitlement to adjust input VAT.
(3) Documentation referred to in this section shall be retained for ten years after the final year of the
adjustment period. Statements referred to in subsection (1) shall be retained by the transferor and the re-
cipient.
Section 9-3-6 Transfer of the lessee's requirement and entitlement to adjust input VAT
(1) When a lessee that has purchased capital goods referred to in section 9-1 subsection (2) letter (b)
of the Value Added Tax Act subleases or otherwise transfers his usufruct to others, the lessee's require-
ment and entitlement to adjust input VAT that is linked to the capital goods, is transferred to the new
holder of the usufruct subject on the same conditions as referred to in sections 9-3-2 and 9-3-4.
(2) When the usufruct ceases, the lessee's requirement and entitlement to adjust input VAT shall be
transferred to the owner of the property unless the parties have agreed otherwise.
Section 9-3-7 Transfer of requirement and entitlement to adjust input VAT in connection with joint regis-
tration
(1) When a taxable person enters into a joint registration as referred to in section 2-2 subsection (3) of
the Value Added Tax Act, the requirement and entitlement to adjust input VAT as regards the taxable
person's capital goods shall be transferred to the jointly registered entity.
(2) When a taxable person withdraws from such a joint registration, the requirement and entitlement
to adjust input VAT shall be transferred to the taxable person for the taxable person's own capital goods.
Section 9-3-8 The transferor's fulfilment of the requirement to adjust input VAT after transfer
A party that transfers an requirement to adjust input VAT must itself fulfil the requirement to adjust
in the case of adjustment events which occur after the requirement to adjust has been transferred if the
party concerned has deducted input VAT that is not included in the agreement referred to in section 9-3-3
and as a result a recipient must amend the tax calculation to their disadvantage. The same applies if the
transferor has given other erroneous or incomplete information in the agreement and as a result a recipient
must amend the tax calculation to their disadvantage.
Section 9 – 5 Calculation of the adjustment amount, etc.
Section 9-5-1 Reporting of adjustments
(1) In the event of changes in the use of capital goods in relation to deductible purposes, an annual ad-
justment of input VAT must be made. Annual adjustments must be reported in the VAT return for the
sixth period. For taxable persons which have the calendar year as the VAT period, annual adjustments
must be submitted according to the VAT return deadlines in section15-8 subsection (1) third and fourth
sentence of the Value Added Tax Act. In the case of a non-standard financial year, adjustments must be
reported in the VAT return for the period for the end of the financial year.
(2) In the case of the transfer of capital goods or the cessation of taxable activity, a collective adjust-
ment of input VAT shall be made for the remainder of the adjustment period. Such collective adjustments
shall be reported in the VAT return for the period during which the transfer or cessation takes place.
Section 9 – 6 Sale, etc. of passenger vehicles
Section 9-6-1 Registration and documentation requirements, etc. in connection with the sale, etc. of pas-
senger vehicles
The reversal shall take place through correction of VAT return for the period during which the pas-
senger vehicle is sold or reallocated to use which does not give entitlement to deduct input VAT.
Section 9 – 7 Sale, etc. of real property before completion
Section 9-7-1 Conditions for transfer of the reversal obligation
(1) It is a condition for transfer of the reversal obligation that the recipient is a registered taxable per-
son at the time of the transfer or becomes a registered taxable person no later than during the same period
in which the transfer takes place. If the recipient's deduction entitlement is less than the transferor's deduc-
tion entitlement, the recipient may only take over the part of the transferor's reversal obligation that corre-
sponds to the recipient's deduction entitlement for the capital goods. The remainder of the reversal obliga-
tion must be reversed collectively by the transferor.
(2) It is a condition for transfer of the reversal obligation that the recipient consents to the transfer.
(3) If the recipient is a municipal authority or other party that is entitled to reimbursement, the reversal
obligation may be transferred subject to the conditions referred to in subsection (1) and (2) insofar as the
capital goods are purchased for use within an enterprise that is entitled to reimbursement pursuant to the
Act of 12 December 2003 No. 108 on the reimbursement of value added tax for municipal authorities,
county councils, etc.
Section 9-7-2 Registration and requirements, etc. in connection with transfer of the reversal obligation
(1) Transfers of the reversal obligation shall be documented through a signed written agreement with
information on:
a) the name, address and organisation number of the transferor and recipient
b) the information referred to in section 9-1-2 subsection (1) letter (a) to (f)
c) the deduction entitlement of the transferor and recipient in connection with the transfer specified as a
percentage
d) the remaining reversal amount for the transferor
e) statement of the amount for the reversal obligation that is being transferred
f) the way in which input VAT is broken down between the various components of the capital goods in
connection with a transfer which concerns capital goods as referred to in section 9-1 subsection (2)
letter (b) of the Value Added Tax Act, see section 9-1-2 subsection (2)
(2) If the information referred to in subsection (1) changes after the agreement has been established,
the transferor shall notify the recipient of the correct information if the information could affect the recipi-
ent's reversal obligation.
(3) If the transferor has an agreement as referred to in subsection (1) from a previous owner of the
capital goods, a copy of this agreement shall be given to the recipient if it contains information which
could affect the recipient's reversal obligation.
(4) In connection with the transfer of reversal obligations, the recipient shall in the account or register
referred to in section 9-1-2 maintain an overview of the capital goods and reversals of input VAT that the
recipient is obliged to make.
(5) Documentation referred to in this section shall be retained for ten years after the year of take-over.
Agreements and statements referred to in subsection (1) shall be retained by both the transferor and recipi-
ent.
Section 9 – 8 Sale, etc. of buildings and plant completed prior to 1 January 2008
Section 9-8-1 Registration and documentation requirements, etc. upon the sale, etc. of buildings and plant
completed prior to 1 January 2008
The reversal takes place through correction of the VAT return for the period during which the change
of use occurred.
Chapter 10 Refunding of VAT
Section 10 – 1 Businesses with no place of business or residence in the VAT area
Section 10-1-1 Minimum amount for refund, etc.
(1) Only input VAT for amounts over NOK 2,000 is refunded. If an application for a refund applies to
a whole calendar year or the remainder of a calendar year, refunds of amounts down to NOK 200 may be
given.
(2) No refunds will be given of input VAT that is refunded by the customs authorities under sections
10-7 to 10-9 of the Value Added Tax Act.
Section 10-1-2 Applications for refunds, registration and documentation requirements, etc.
(1) Applications for refunds must be sent to the tax office no later than six months after the end of the
calendar year to which the application applies. The application shall concern a period of not less than three
months and not more than one calendar year. The period may be shorter than three months if it represents
the rest of the calendar year. The application may only refer to VAT on goods or services supplied during
this period. The deadline under the first sentence is 1 April 2012 for applications for refunds of input VAT
on warranty repairs carried out in 2010 for a foreign client on goods or plant that the foreign client has
supplied to a purchaser in the VAT area. For applications for input VAT refunds linked to purchases made
in 2011 for use in activity involving the supply of services referred to in section 6-28 of the Value Added
Tax Act, the deadline is 1 March 2013.
(2) The application shall include a description of the nature of the business enterprise. The following
shall be enclosed with the application:
a) sales documents
b) certified customs declaration if the goods have been imported into the VAT area
c) confirmation from the public authority in the country in which the enterprise is being carried out that
the applicant has operated such an enterprise during the application period, unless such confirmation
has been presented earlier the same year.
(3) If the goods have not been consumed by the business during the application period and may be the
subject of resale, a customs declaration and certificate of export shall be enclosed with the application in
accordance with the Customs Regulation, section 4-23-2 subsection (2) and (3).
(4) The Directorate of Taxes may stipulate a form to be used for applications.
Section 10 – 2 Foreign embassies and consulates
Section 10-2-1 Goods and services provided for state-owned property
Input VAT is refunded for purchases of the following goods and services that concern the real proper-
ties of a foreign country:
a) water, sewage, sanitation and chimney sweep services
b) repair and maintenance of real property, including cleaning and snow clearance services
c) estate agency fees for the purchase of real property
Section 10-2-2 Other goods and services for official use
(1) Input VAT is refunded in connection with purchases of the following goods and services for offi-
cial use by embassies and consulates:
a) furniture, mirrors, lamps, tableware, glass and porcelain goods, curtains, blinds, carpets, mattresses
and furnishing fabrics
b) electric fans, humidifiers and air purifiers
c) electric kitchen equipment, washing machines, electric cookers and cleaning machinery
d) office machinery
e) alarm and security systems, including security guard services and operation of security alarms, emer-
gency generators
f) fire safety equipment
g) lawnmowers and snow blowers
h) printing of items of modest value
i) electric power
j) telephone, telex, fax and internet subscriptions
k) cleaning and snow clearance services
l) radio equipment, tape recorders, record players, TVs, stereo systems, video recorders, antennae for
radio and TV
m) tyres and wheel rims for cars
n) estate agency fees for the leasing of real property.
o) rental of parking spaces
(2) Subsection (1) letter (d), (e), (f) and (j) also apply to VAT on rental, repair and maintenance.
Section 10-2-3 Goods and services for personal use
(1) Input VAT is refunded on purchases of the following goods and services for personal use by dip-
lomatic personnel and consular officials:
a) radio equipment, tape recorders, record players, TVs, video recorders and stereo systems, antennae for
radio and TV and PCs
b) furniture, mirrors, lamps, tableware, glass and porcelain goods, curtains, blinds, carpets, mattresses
and furnishing fabrics
c) organs and pianos
d) electric kitchen equipment, washing machines, ironing machines and irons, vacuum cleaners and sew-
ing machines
e) tyres and wheel rims for cars
f) electric power, telephone, alarm and security systems for the residences of ambassadors and perma-
nent chargés d'affaires
(2) Input VAT is also refunded on telephones for persons who act as head of a station for a period of
time. It is a condition for the refund that confirmation is provided by the station that the person concerned
has performed the functions of the ambassador or permanent chargé d'affaires during the period for which
a refund is being sought.
(3) It is a condition for the refund that each purchase of goods amounts to at least NOK 1,500, inclu-
sive of VAT. This does not apply to goods and services referred to in subsection (1) letter (f).
Section 10-2-4 Goods and services to the USA's embassy, etc.
Input VAT is refunded on all goods and services for the USA's embassy and its personnel and their
families.
Section 10-2-5 Applications for refunds, registration and documentation requirements, etc.
(1) Application for refunds must be sent to the tax office via the Ministry of Foreign Affairs after the
end of each quarter. Applications must only cover paid acquisitions during the quarter.
(2) Applications must include a list with an overview of the sales documents. Sales documents must
be retained for three years from the end of each quarter.
(3) The Directorate of Taxes may stipulate a form to be used for applications and enclosure lists.
Section 10 – 3 International organisations and collaborative projects
Section 10-3-1 Scope of refunds
(1) Input VAT is refunded for purchases of goods and services for:
a) official use at the NATO headquarters
b) official use for NATO's international staff and its organisation
c) use for forces from the USA on exercises in the VAT area
d) official use for the European Organisation for the Exploitation of Meteorological Satellites (EU-
METSAT)
e) official use for the European Space Agency (ESA)
f) official use for the U.S.- Norway Fulbright Foundation for Educational Exchange
g) official use for the EISCAT project
h) official use in connection with assignments for the European Space Agency (ESA)
(2) Input VAT is refunded on goods and services referred to in sections 10-2-1 and 10-2-2 for official
use for international organisations and collaborative projects for which exemption from value added tax
has been granted in an agreement.
Section 10-3-2 Application for refunds, registration and documentation requirements, etc.
(1) The application for refunds must be sent to the tax office after the end of each quarter and no later
than six months after the end of the year in which the purchase was made. Applications must only cover
paid acquisitions during the quarter.
(2) The application must include an overview of the sales documents. Sales documents must be re-
tained for three years from the end of each quarter.
(3) An applications from EUMETSAT must be sent via the Meteorological Institute which shall con-
firm that the acquisitions are for use as part of the organisation's official activity.
4) An applications concerning assignments for the ESA shall be sent via the Norwegian Space Centre
which shall confirm that the acquisitions are for use for the project.
5) An applications from the EISCAT Scientific Association shall be sent via the Research Council of
Norway which shall confirm that the purchases are for use for the EISCAT project.
(6) The Directorate of Taxes may stipulate a form to be used for applications and enclosure lists.
Section 10 – 4 Emergency aid efforts
Section 10-4-1 Application for refunds, registration and documentation requirements, etc.
An application for refunds must be sent to the tax office together with the sales documents, customs
declaration and certificate of export referred to in section 6-21-1.
Section 10 – 6 Catch-sharing
Section 10-6-1 Conditions for refunds
It is a condition for the refund of input VAT that the catch-share fisherman is registered in the Value
Added Tax Register.
Section 10-6-2 Applications for refunds, registration and documentation requirements, etc.
(1) An application for refunds must be sent to the tax office together with the sales documents. Appli-
cations must be submitted after the end of the quarter in which the purchase took place and no later than
three years after the purchase.
(2) The Directorate of Taxes may stipulate a form to be used for refunds.
Chapter 11 Calculation and payment of value added tax
Section 11-1 Supplies and withdrawals
Section 11-1-1 Objects that are covered by the VAT reverse charge mechanism pursuant to section 11-1
subsection (3) of the Value Added Tax Act
(1) The regulation shall include gold with a purity equal to or greater than 325 thousandths regardless of
shape, including:
a) bars, plates, lumps, dust, threads, rods
b) gold represented by securities, but not financial instruments
c) objects that are supplied according to weight and fineness and not according to function, shape, artistic
value etc.
(2) The regulation shall not include gold coins that are legal tender pursuant to section 3-6 subsection (1)
letter (d) of the Value Added Tax Act, or collectors' items pursuant to section 3-18 of the Value Added
Tax Act.
Section 11 – 6 Payment in the event of loss of ship, etc.
Section 11-6-1 Minimum amount for payment
It is a condition for the payment of input VAT that:
a) the lost assets amount to at least NOK 10,000 calculated according to the re-purchase value, exclusive
of value added tax, and that
b) the excess input VAT in connection with the settlement amounts to at least NOK 2,000.
Section 11-6-2 Applications for payment, registration and documentation requirements, etc.
(1) An applications for the payment of input VAT shall be sent to the tax office within three months
after the end of the calendar month in which the loss occurred.
(2) A VAT return shall be enclosed with the application covering:
d) separate settlement of output and input VAT from 1 January during the year in which the application
is submitted through to the end of the last calendar month prior to the date of application,
e) information on any refunds of input VAT received during the same period in connection with the pro-
curement of equipment in catch-share fishing.
(3) The VAT return shall only include turnover within fishing and not turnover referred to in Section
15-1 subsection (3) of the Value Added Tax Act.
(4) The Directorate of Taxes may stipulate a form to be used for applications.
Chapter 12 The tax authorities
Section 12 – 2 Board of Appeal for Value Added Tax
Section 12-2-1 Composition of the Board of Appeal
(1) The Board of Appeal consists of a chairman and four other members, each with one deputy mem-
ber. The chairman and deputy chairman shall fulfil the conditions for being a district court judge. At least
one other member and this member's deputy shall be a registered or state-authorised public accountant.
(2) The Board of Appeal's members and deputy members shall be appointed by the Ministry of Fi-
nance for a particular period.
(3) In order to relieve the permanent members, the Directorate of Taxes may, in consultation with the
chairman of the Board of Appeal, decide that the deputy members should sit on the Board of Appeal ac-
cording to a specific arrangement.
Section 12-2-2 Case preparation at the tax office
(1) The tax office shall prepare cases for the Board of Appeal and submit recommendations to the
Board. The recommendation shall include an account of the actual circumstances of the case and the
statements in the appeal. The case documents shall be enclosed with the tax office's recommendation.
(2) The Directorate of Taxes may establish routines for case processing in consultation with the
chairman of the Board of Appeal.
Section 12-2-3 Written processing or processing in a meeting
The chairman of the Board of Appeal shall decide whether a case is to be processed in writing or in a
meeting. Notwithstanding the foregoing, cases shall be processed in a meeting when at least two of the
Board of Appeal's members so request.
Section 12-2-4 Written processing
When the Board of Appeal processes a case in writing, the members of the Board of Appeal shall give
written statements of the voting. Members who are in agreement with the recommendation from the tax
office may refer to this. The others must justify their voting.
Section 12-2-5 Processing in a meeting
(1) When the Board of Appeal processes a case in a meeting, minutes shall be taken of the meeting.
The minutes shall indicate the voting. Members who are in agreement with the recommendation from the
tax office may refer to this. The others shall state their voting in the minutes.
(2) In an individual case, the chairman of the Board of Appeal may decide that the tax office and the
appellant shall be entitled to appear before the Board of Appeal.
Section 12-2-6 Decisions by the Board of Appeal
(1) The Board of Appeal shall constitute a quorum when at least three members, including the chair-
man or the chairman's deputy, are present during the meeting or participate in the voting in the case of
written processing.
(2) Decisions shall be reached through a simple majority. In the event of a tie in votes, the chairman or
chairman's deputy shall have the casting vote.
Chapter 13 General procedural rules
Section 13 – 2 Duty of secrecy
Section 13-2-1 Disclosure of information for use in research
(1) The Ministry of Finance's authority pursuant to section 13-2 subsection (3) of the Value Added
Tax Act is delegated to the Directorate of Taxes and Norwegian Customs and Excise as regards cases that
fall within the administrative fields of the Directorates.
(2) The authority may not be delegated further.
Chapter 14 Registration in the Value Added Tax Register, etc.
Section 14 – 1 Applications for registration
Section 14-1-1 Applications for registration in the Value Added Tax Register
(1) In addition to the information that must be notified to the Register of Legal Entities, applications
must contain information on:
a) the date of start-up of the enterprise,
b) the date on which turnover and withdrawals covered by the Value Added Tax Act exceed the limit for
registration,
c) the enterprise's bank account number, and
d) the enterprise's telephone number.
(2) Documentation must be enclosed with the application to verify that the limit for registration has
been exceeded.
(3) In the case of the transfer of activity, the name, address and organisation number of the previous
owner shall be specified. A statement must also be given as to whether goods and services that are exempt
from value added tax pursuant to section 6-14 of the Value Added Tax Act have been taken over.
(4) A statement must be given as to whether the application concerns:
a) voluntary registration pursuant to section 2-3 of the Value Added Tax,
b) separate registration pursuant to section 2-2 subsection (2) of the Value Added Tax Act, or
c) joint registration pursuant to section 2-2 subsection (3) of the Value Added Tax Act.
(5) In the case of applications for advance registration pursuant to section 2-4 of the Value Added Tax
Act, information must be given on the magnitude of investments made, budgeted annual turnover covered
by the Value Added Tax Act and the date by which the limit for registration is expected to be reached.
(6) If the enterprise is registered in the Register of Legal Entities, the organisation number must be
specified.
Section 14-5-1 Notification to select the simplified registration scheme
Notification as referred to in section 14-5 subsection (1) of the Value Added Tax Act must include:
a) name,
b) address,
c) electronic address, including web addresses,
d) any tax number in the supplier's home country, and
e) a declaration that the taxable person is not registered or should have been registered in the Value Add-
ed Tax Register pursuant to section 2-1 subsection (1) and (2).
Chapter 15 Duty to disclose information about own circumstances, etc.
Section 15 – 3 VAT periods low volumes of supplies
Section 15-3-1 Application deadlines in connection with a change in the duration of VAT periods
(1) An applications to submit VAT returns annually (annual statements) must be received by the tax
office no later than 1 February in order for the change to take effect for the current calendar year.
(2) Newly registered parties may apply for submitting annual VAT reports from registration.
(3) Applications concerning changes to the ordinary VAT period pursuant to section 15-2 of the Value
Added Tax Act must be received by the tax office no later than 1 December in order to take effect from
1 January of the following year. The change must apply to at least two consecutive calendar years.
Section 15-3-2 Notification obligation
Taxable persons which submit annual VAT returns and which become aware that the turnover will ex-
ceed NOK 1 million during the calendar year must notify the tax office immediately.
Section 15-3-3 Annual VAT returns - rejection of applications and revoking
(1) The tax office may reject an application to submit annual VAT returns or decide that the right to
submit annual returns should be revoked if:
a) the taxable person has not fulfilled his duty to submit VAT returns or payment obligations,
b) the taxable person has materially breached other provisions in the Value Added Tax Act, or
c) the turnover during the calendar year exceeds the limit.
(2) Decisions to revoke the right to submit annual VAT returns shall apply for at least two consecutive
calendar years.
(3) When a breach as referred to in subsection (1) is considerable, a decision to revoke the right to
submit annual VAT returns may take effect for the calendar year that the breach concerns. Subsection (1)
letter (c) shall be deemed as having been materially breached when the turnover has exceeded the limit by
at least 25 per cent and the taxable person should have foreseen such a circumstance.
Section 15 – 4 VAT periods for enterprises in the primary sector, etc.
Section 15-4-1 Obligation to submit VAT returns for enterprises in the primary sector
(1) Taxable persons which produce and sell their own products within the agriculture, animal hus-
bandry, horticulture, market gardening and forestry sectors shall submit VAT returns for enterprises in the
primary sector. Notwithstanding the foregoing, this shall not apply if the purpose is to sell or process
products from the agriculture, animal husbandry, horticulture, market gardening or forestry sectors, in-
cluding sales organisations, wholesale fruit organisations, dairies, slaughterhouses, sawmills, etc.
(2) 'Animal husbandry' means the breeding, rearing and keeping of domesticated animals, including
domesticated reindeer, and fur-bearing animals, for use in the agriculture or forestry sectors or for the
production of milk, meat, hide, wool, eggs, etc. Bee-keeping shall be deemed equivalent to animal hus-
bandry pursuant to this provision.
(3) 'Horticulture/market gardening' means the cultivation of vegetables, fruit, berries and flowers and
other plants on open land or under glass, plastic, etc., and the production of plants from seeds or plant
slips.
(4) VAT returns for enterprises in the primary sector shall also be submitted for commercial activity
that consists of:
a) utilisation of rights concerning hunting, fishing, soil, peat, sand, gravel, stone, collection of berries,
cones, moss, kelp, etc.
b) provision of services for others with substantial fixed assets which are utilised at least 60 per cent of
the time for own agricultural or forestry operations or the hiring out of such fixed assets, provided that
the activity is carried out in connection with the farm or forestry operation and is not carried out as an
independent business.
Section 15 – 7 Submitting and signing VAT returns
Section 15-7-1 Signatures, etc. in the case of electronically submitted VAT returns
(1) Electronically submitted VAT returns shall be deemed as having been signed through the use of:
a) a qualified certificate solution, or
b) national ID number and organisation number, and the use of a PIN code which gives authority to ap-
prove the statement.
(2) PIN codes shall be allocated in the manner determined by the Directorate of Taxes.
Section 15-7-2 Rejection of deficient VAT returns
(1) Electronically submitted VAT returns may be rejected by the receiving centre or stopped in connection
with submission in the following cases:
a) insufficiently legibility in the receiving system,
b) the sender or party required to submit the VAT return cannot be identified, or
c) formal or logical errors which are not corrected or explained.
(2) VAT returns that are rejected in accordance with subsection (1) shall be deemed as not having
been submitted.
Section 15-7-3 Applications for exemption from online submission
Upon application, the tax office may permit VAT returns to be submitted in paper format when, as a
result of age, illness, insufficient internet coverage or other circumstances, it would be unreasonable to
require online submission of the VAT returns. A written application for exemption from online submis-
sion of VAT returns must be received by the tax office no later than three months before the first VAT
period due date for which the exemption is being sought. Consent for VAT returns to be submitted on
paper may be granted for up to two years at a time.
Section 15-7-4 Further provisions concerning VAT returns on paper
(1) VAT returns shall be submitted on a fixed form and signed.
(2) VAT returns shall be sent to the recipient address determined by the Directorate of Taxes. VAT re-
turns shall be deemed as having been received punctually when they are post-marked before expiry of the
submission deadline.
Section 15 – 9 Dating
Section 15-9-1 Fees charged by public authorities
(1) Sales documents for fees determined and paid by public authorities, in accordance with, for exam-
ple,
a) Criminal Procedure Act, section 78 subsection (1)
b) Fee Regulation, and
c) Regulation on unit price rates for lawyers
may be issued at the time the fee is determined. The same applies to fees determined pursuant to sections
157 and 158 of the Bankruptcy Act and to fees for estate administrators and estate auditors pursuant to
sections 91(d) and 91(f) of the Deceased Estate Administration Act; see section 35.
(2) If part-payment is received for work performed, the associated sales document shall be issued up-
on receipt of the part-payment.
Section 15 – 10 Duty to provide documentation
Provisions to supplement section 15-10 subsection (5) of the Value Added Tax Act are issued in or pursu-
ant to the Bookkeeping Act.
Section 15-10-1 Transaction record for providers under the simplified registration scheme
Providers under the simplified registration scheme shall maintain a record of transactions that are cov-
ered by section 3-30 subsections (4) and (5). The record shall contain at least the following information:
a) documentation reference
b) delivery date
c) name and residential address of customer
d) currency
e) fee, inclusive of value added tax, where the amount is given in Norwegian kroner, and
f) value added tax.
Section 15 – 11 Entitlement to specify value added tax in sales documentation, etc.
Section 15-11-1 Cooperative enterprises, etc.
(1) Associations and cooperative enterprises which manufacture or sell products from their members'
fishing, forestry or agriculture with secondary industries, including horticulture, market gardening, animal
husbandry and keeping reindeer, may specify value added tax in sales documents on behalf of the seller
even if the seller is not registered in the Value Added Tax Register.
(2) At least 80 per cent of the total turnover of the association or cooperative enterprise must concern
the manufacture or sale of their members' products as referred to in subsection (1). It is furthermore a con-
dition that a settlement be carried out and that sales documents be issued in connection with all purchases
of such products from both members and non-members.
(3) The tax office may consent to other manufacturers or dealers being covered by subsection (1); see
section 5-2-1 subsection (3) letter (b) of the Bookkeeping Regulation. It is a condition that these manufac-
turers and dealers themselves carry out a settlement of accounts and issue sales documents in connection
with all purchases and that at least 80 per cent of the total turnover takes place as wholesale. For slaugh-
terhouses that have been approved by the Norwegian Food Safety Authority, the condition is that at least
50 per cent of the relevant slaughterhouse's total turnover takes place as wholesale.
Section 15-11-2 Dealers of home produced handicrafts and home crafts
(1) Home craft sales outlets which purchase products from home producers of craft and home craft
work may specify value added tax in sales documents on behalf of the seller even if the seller is not regis-
tered in the Value Added Tax Register.
(2) 'Home craft sales outlet' means a business that sells goods referred to in subsection (1) from the
home craft cooperative's members, and where at least 80 per cent of the owner interests belong to the co-
operative, either alone or together with other cooperatives and institutions which work for home crafts. It
is furthermore a condition that settlement be carried out and that sales documents be issued in connection
with all purchases of products from the home producers.
(3) The tax office may consent to other businesses being deemed equivalent to home craft sales outlets
when at least 80 per cent of the total turnover of products as referred to in subsection (1) takes place on a
wholesale basis. The same applies when the sales business is carried on by humanitarian organisations,
etc. for the sale of products produced by the elderly and disabled as referred to in subsection (1), see sec-
tion 5-2-1 subsection (3) letter (d) of the Bookkeeping Regulation.
Section 15-11-3 Registration and documentation requirements, etc.
Co-operative enterprises, home craft sales outlets and others who have obtained the consent of the tax
office (see sections 15-11-1 and 15-11-2) may be required to send the tax office:
a) statements which show the total annual delivery of goods, the gross sales fee and value added tax
amounts for each seller, or
b) copies of all sales documents.
Chapter 16 Tax audits
Section 16-8 Orders to conduct an audit
Provisions to supplement section 16-8 of the Value Added Tax Act are established by the Ministry of
Finance in the Regulation of 2 May 2012 No. 390 regarding orders to conduct an audit.
Section 16-11 Regulations
Provisions to supplement chapter 16 of the Value Added Tax Act are established by the Ministry of
Finance in the Regulation of 8 March 2013 No. 258 on the implementation of tax audits.
Chapter 17 Binding prior statements
Section 17 – 4 Regulatory authority
Provisions to supplement chapter 17 of the Value Added Tax Act are established by the Ministry of
Finance in the Regulation of 14 June 2005 No. 550 on binding prior statements in tax and
duty cases.
Chapter 20 Legal proceedings
Section 20 – 1 Legal proceedings brought against the State
The Ministry's authority pursuant to section 20-1, subsection (1) sentence (3) and (4) of the Value
Added Tax Act is delegated to the Directorate of Taxes.
Chapter 22 Final provisions
Section 22 – 1 Amendments to the VAT regulations
Amendments to the value added tax rate
Section 22-1-1 General rule concerning the registration and documentation requirements
Supplies concerning goods and services that were delivered but not invoiced before the VAT rate was
amended shall be separated for bookkeeping purposes.
Section 22-1-2 Delivered but uninvoiced services
(1) Taxable persons shall prepare an overview of goods and services that have been delivered but not
invoiced before the rate was amended.
(2) The list shall state the delivery date, the customer's name and address, the nature of the services
and the agreed fee. The list is deemed documentation of recorded information for bookkeeping purposes
and shall be retained in accordance with the provisions of the Bookkeeping Act.
(3) The services provided shall be invoiced no later than within one month after the rate was amended.
Supplies that are to be subject to VAT calculation at the VAT rate shall be included in the ordinary VAT
return.
Section 22-1-3 Projects - phased delivery
(1) Taxable persons which have projects where delivery takes place on a phased basis, shall prepare a
list of goods and services that were delivered before the rate was amended.
(2) For each project, the list shall state the client's name and address, the nature of the project and the
value of what was delivered prior to the date of the amendment. For each project, the list shall also state
the total of interim invoices and outstanding amounts as of the date the rate was amended.
(3) The list or associated sub-enclosures shall state how the value
of what was delivered under the individual project before the rate was amended was calculated, broken
down between direct salaries, direct materials, other direct expenses, supplements for indirect costs and
profit.
(4) If payment in excess of the value of the services provided (advance) was made before the amend-
ment was implemented and too much value added tax has therefore been charged, this must be indicated
in the list. In the case of invoicing after the rate was amended, consideration shall be given to this. The
corrections shall be included in the ordinary VAT return.
(5) Documentation referred to in this section shall be deemed documentation of recorded information
for bookkeeping purposes and shall be retained in accordance with the provisions of the Bookkeeping Act.
(6) The final settlement shall state the proportions of the total fee that were subject to tax at the old
and new rates respectively.
Section 22-1-4 Construction or engineering works on own account
For construction or engineering works that are carried out on a party's own behalf, the final VAT re-
port before the rate is amended shall include the sale value of what has been carried out. Section 22-1-3
subsections (1) to (5) shall apply correspondingly.
Section 22-1-5 Corrections concerning supplies before the rate was amended
Corrections after the rate was amended as a result of the cancellation of purchases, losses on outstand-
ing receivables, payments relating to previously written-off receivables, etc. concerning supplies of goods
and services before the rate was amended, shall be included in the ordinary VAT return. Other corrections
shall be included in an amended VAT return (supplementary VAT return or corrected VAT return).
Section 22 – 2 Entry into force. Transitional provisions
Section 22-2-1 Entry into force
This Regulation enters into force on 1 January 2010.