Section 10-3-1. The extent of the refund
(1) Input VAT is refunded for the purchase of goods and services
a. official use at NATO headquarters, including goods and services for foreign military forces on exercises in Norway when the force is under NATO headquarters’ command.
b. official use for the NATO International Staff and its organization
c. official procurement for use by US forces. The same applies to goods and services that are to be used in the execution of an agreement with or on behalf of US forces, or that are to be part of products or facilities used by US forces.
d. official use for the European Organization for the Exploitation of Meteorological Satellites (EUMETSAT)
e. official use for the European Space Agency (ESA)
f. official use for The US-Norway Fulbright Foundation for Educational Exchange
g. official use for the EISCAT project
h. official use in connection with missions for the European Space Agency (ESA)
in. official use for Nordic Investment Bank (NIB)
j. official use of the European Organization for Nuclear Research (CERN)
k. consortium for common European research infrastructure (ERIC), established in accordance with Act of 11 December 2015 no. 99 on consortium for European research infrastructure, and its members, in accordance with further conditions laid down in the consortium’s statutes or in a separate agreement
l. official use for the European Patent Organization
m. official use for the European Maritime Safety Agency (EMSA).
(2) Input VAT is refunded on goods and services as mentioned in § 10-2-1 and § 10-2-2 for official use for international organizations and collaborative projects that are exempt from VAT by agreement.
(3) Input VAT is refunded on personal property belonging to members of the US forces and accompanying persons.
(4) Input VAT is refunded when purchasing goods that are covered by the VAT Act § 3-1 second paragraph for personal use by members of the US forces, accompanying persons and foreign contractors.
In Regulation 15 December 2009 No. 1540 to the Value Added Tax Act (the Value Added Tax Regulation) the following change is made:
Section 10-3-1 first paragraph letter n shall read: n. official use for the European Agency for the Operational Management of Large IT Systems in the Area of Freedom, Security and Justice (eu-LISA)
Regulations come into force immediately.
Source: lovdata.no
