VAT Exemption for Goods Exported from the VAT Area

• Regulation amends Value Added Tax Regulation
• Date: 04 03 2025
• Exemption through private company requires documentation:
• Seller and buyer information, date of sale, goods description, consideration including VAT, and refund amount must be digitally registered
• Buyer identification through app or card with registered information, compared to passport
• Manual registration of information is also allowed
• Export documentation:
• Traveler registers passport, boarding pass or ticket upon departure
• Sale information must be confirmed at the same time
• Goods for VAT refund must be physically inspected
• Companies refunding VAT must provide sellers with digital documentation for all transactions
• Sellers can reclaim VAT in tax return with documentation
• Companies must keep transaction information for five years after tax period ends
• Amendment enters into force immediately

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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