Regulations of 15 December 2009 no. 1540 to the Value Added Tax Act (the Value Added Tax Regulations) make the following changes:
§ 6-13-1 new third paragraph shall read:
| (3) Turnover from military outlets, grocery stores, other outlets, military fairs, social and training centers, as well as recreational areas established by U.S. forces and for the use of force members only, accompanying and other categories of authorized personnel; is exempt from VAT. This applies both where the US military authorities themselves operate and maintain the above-mentioned military welfare services and where an agreement has been entered into with others about the operation. |
§ 10-3-1 first paragraph letter c shall read:
| c. | official procurement for use by US forces. The same applies to goods and services that are to be used in the performance of an agreement with or on behalf of US forces, or that are to be included as part of products or facilities used by US forces. |
§ 10-3-1 new third paragraph shall read:
| (3) Incoming VAT on personal belongings for personal use by members of US forces and accompanying persons is refundable. |
§ 10-3-1 new fourth paragraph shall read:
| (4) Incoming VAT is refunded on the purchase of goods covered by the VAT Act § 3-1 second paragraph for personal use for members of the US military, accompanying and foreign contractors. |
§ 10-3-2 new seventh paragraph shall read:
| (7) In the case of an application for reimbursement pursuant to section 10-3-1, first paragraph, letter c, reimbursement shall be granted within 30 days after the application has been received. |
Source: lovdata.no
