Original invoices no longer required for submission of VAT refund applications in Norway.
The Norwegian Tax Authorities have notified Taxback International that the original copies of invoices will no longer be required for the submission of VAT refund applications for Norway as MSR. Photocopies of the invoices will be sufficient for reclaim purposes going forward.
In addition, they have advised they will no longer return the submitted original invoices and supporting documents after processing unless the applicant specifically asks them to.
In the same newsletter, the Norwegian Tax Authorities remind applicants that the only way for the invoices issued in employee name to be acceptable for refund is if they are accompanied by further documentation such as travel expense sheets, bank statements or similar to show that the costs were paid by the applicant.
Please be reminded that the application deadline for applying for a refund of VAT on goods and services delivered in 2018 is on 30 June 2019. Please submit your application as early as possible.