The Norwegian tax office recently announced that the deadline for non-resident companies to submit VAT recovery claims in Norway for VAT incurred in 2018 has been postponed to 30th September 2019.
Generally, Norway allows foreign businesses that buy goods and services for business purposes in Norway to reclaim the VAT they paid on those supplies. They can do this by filing a refund application in the year following the calendar year they made the related purchases.
Previously, the submission deadline for them to submit their VAT refund claims was the 30th June. This is yet another significant change to Norway’s foreign VAT reclaim procedure this year.
If you are a business that did not get around to filing your 2018 recovery claim by the end of June, you have been granted a bit more time… act now!