Are you a non-profit organisation, or are you engaged in non-profit work and have substantial VAT expenses? If so, you could save money by using this scheme.
You can be refunded for parts of the Value Added Tax (VAT) on goods and services.

Purpose

The purpose of the scheme is to enable non-profit organisations to apply for a VAT refund on goods and services. That means that if a choir, for example, incurs expenses because it needs to tune a piano, the club can be compensated for the VAT on tuning the piano and on other goods and services, if they otherwise meet the criteria.

Who can apply?

You must be a non-profit organisation in which voluntary work accounts for an important part of your activities. In addition, the organisation must be registered in the Register of Non-Profit Organisations by the deadline for applications, 1 September, and meet the other criteria in the regulations

Local and regional levels

Is your organisation a branch at local or regional level? If your organisation is a member (branch) of a national organisation (e.g. the Norwegian Olympic and Paralympic Committee and Confederation of Sports, the Norwegian Red Cross, the Norwegian Women’s Public Health Association, etc. ), the main organisation must submit the application on behalf of all of its branches. Contact your main organisation for information about reporting and internal deadlines.

The Register of Non-Profit Organisations

Applicants must be registered in the Register of Non-Profit Organisations by 1 September in the year they apply. Branches at local or regional levels must also be registered. Please note that branches at all levels must be independent legal entities, cf. Section 2 of the Regulations.

  • Lower limit

To be able to apply, your organization must have operating expenses or VAT expenses that exceed a lower limit:

  • Pursuant to a simplified model, the organisation must have total operating expenses of at least NOK 100,000 after restrictions and deductions.
  • Pursuant to the documented model, the organisation must have actual VAT expenses that qualify for a refund of at least NOK 7000.

However, the lower limits do not apply if you are a lower-level branch of a main organisation. In such case, the total amount for the whole organisation will apply.

All applicants must have approved and signed annual accounts, an annual report and an auditor’s report for the previous year. Other mandatory enclosures depends on the model chosen and the size of the organisation.