A foreign film production company can get a 25% VAT refund on most Norwegian services. (The VAT on hotels and transportation is 8%, and 15% on foodstuff).
To apply for a VAT refund your company must not be registered in the Norwegian VAT register (meaning that the company does not sell goods or services in Norway for more than NOK 50.000,- in one year.).
Some attachments must accompany the application:
-Certificate from an official body in the country where the company is domiciled, confirming that it operates as described in the application (equivalent to Norwegian Business Registry will be sufficient)
-Certified export declaration for goods which are brought out of the country
-Authorization in original if applying by proxy
The deadline for applications is 6 months after the end of the calendar year to which the application relates. It must be applied for at least NOK 2.000-. Applications are usually processed within 6 months and payment occurs within 4 months after the application is received by the tax office.
Two exceptions: You cannot deduct VAT on food and craft services, nor can you deduct VAT on vehicles carrying normal “white” licence plates. However, if you rent vehicles with “green” licence plates, you will get a VAT refund on these vehicles and the fuel used by these vehicles. Vehicles with green licence plates are normally cargo vehicles used for transport of equipment.
Please note: This overview has been prepared for informational purposes only and should not be construed as tax advice or relied on for specific projects. Although efforts have been made to remain current, laws change, and therefore, this information may have been revised. Please contact your Norwegian production partner or your legal advisors to confirm any laws or the effect of VAT refund on your project.