New VAT Compensation Rules for Camp Schools: Clarification from the Tax Directorate

• Leirskoler are now eligible to apply for VAT compensation according to a new clarification from the Tax Directorate.
• The deadline to apply for compensation for 2024 costs was February 10, 2026.
• Eligibility depends on whether the leirskole provides mandatory municipal educational services as defined by law.
• Leirskoler must assess and document their qualifying activities and have a certified auditor confirm their application.
• Costs from 2024 must be included in the compensation report for the 6th term of 2025, submitted by February 10, 2026, to avoid expiration.

Source: pkf.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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