Norway Digitizes Tourist VAT Refund System

• Norway’s Tax Administration is digitizing the tourist sales scheme for VAT refunds.
• The change will be effective from March 2025.
• The 2025 VAT Handbook does not yet include this update.
• Businesses must implement new IT functionalities.
• Sellers can manually register sales without export documentation at departure.
• The analog system will still be available with no set end date.
• Digital registration requires following specific guidelines and goods inspections.
• VAT refund companies must give sellers digital documentation.
• Documentation must be kept for five years after the tax period.

Source: skatteetaten.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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