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Reimbursement of foreign VAT

If you want to have VAT reimbursed that you have paid to a different country than Norway, this must be clarified with the store where you have purchased the item as to whether VAT is reimbursable. Norwegian Customs does not reimburse VAT paid in other countries.

Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.

In all likelihood you must pay VAT (value added tax) in the country in which you buy an item. Inquire with the store in which you are purchasing the item whether VAT is reimbursable and how you must proceed.

Reimbursement schemes

At certain border crossings and airports it may be possible to have foreign VAT reimbursed with the assistance of private agents who charge a fee (tax refund schemes). This applies if you have shopped in a store that has an arrangement with such an agent. Inquire with the store as to whether they have such an arrangement. If you would like to know more about the tax refund schemes, you may contact the agents directly.

If you cross a border where there is no such scheme, or if the store in which you have bought the item does not have an agreement with an agent, you must clarify with the store as to whether there are other means of having the foreign VAT reimbursed.

Sweden, Denmark and Finland

Norway, Sweden, Denmark and Finland have entered into an agreement that you must always pay VAT to one of the countries. This entails that you are not entitled to a reimbursement of VAT from these countries if you import goods for less than the value limit  without paying duties or taxes to Norway.