Regulation on VAT Compensation for Non-Profit Organizations, Effective January 1, 2026

• The regulation provides VAT compensation for voluntary organizations to promote voluntary activity by offsetting VAT costs on goods and services.
• Only organizations registered in the Voluntary Register, such as democratic non-profit associations, faith and belief organizations, and foundations, are eligible.
• Certain organizations, including trade unions, professional associations, study associations, housing cooperatives, political parties (except youth wings), and the Church of Norway, are excluded from the scheme.
• The regulation defines key terms and structures for applicants, including central, regional, and local branches, as well as application models for compensation.
• The regulation takes effect on January 1, 2026, and replaces the previous regulation from 2018.

Source: lovdata.no

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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