Norwegian VAT refund (MVA): Strict invoice requirements cause rejections

Many transport companies do business in Norway and this often creates entitlement to a refund of Norwegian VAT (MVA). While EU countries are flexible with invoices in foreign currencies, Norway applies its own, much stricter rules. These differences are increasingly causing problems and rejections in VAT refund claims.

Norway deviates from EU rules

Within the EU, VAT may be converted into the local currency as long as the exchange rate is applied correctly. Businesses use this as standard practice.

Norway is not an EU member and therefore does not follow the European VAT Directive. The Norwegian tax authority (Skatteetaten) states that the invoice must, as a standard requirement, be issued in Norwegian kroner (NOK).

This is laid down in article 5-1-1 no. 6 of the Norwegian Bookkeeping Regulation and confirmed in a principle statement by the Directorate of Taxes.

Source (principle statement): https://www.skatteetaten.no/rettskilder/type/uttalelser/prinsipputtalelser/salgsdokumentets-innhold--merverdiavgift/

Mandatory Norwegian invoice requirements (MVA)

To qualify for a refund of Norwegian VAT, an invoice must comply with Norwegian rules. The main points are:

Mandatory for a valid MVA refund:

• Invoice amounts must be clearly stated in NOK
• All mandatory details such as supplier, buyer, date and goods or services must be present
• The supplier must clearly state its VAT number together with the designation MVA

Not allowed:

• Calculating VAT solely by using the exchange rate on the invoice date
• Showing only a foreign currency without a NOK specification
• Using alternative VAT terminology such as VAT

What does this mean for Norwegian VAT (MVA) refunds?

If an invoice does not comply with Norwegian requirements:

• the refund may be rejected
• the application will be suspended until correct invoices are provided

For transport companies, this can cause significant delays and liquidity problems.

How can you prevent rejections?

We advise transport companies to:

• ask Norwegian suppliers to always state MVA and NOK
• check invoices before they are submitted
• request corrections from the supplier when the invoice does not meet the requirements

Delta Refund Solutions, your specialist in Norwegian MVA refunds

Norwegian rules are more complex than those of EU countries. At Delta Refund Solutions, we ensure that your invoices comply with all local requirements, so that MVA refund claims proceed smoothly and are not unnecessarily rejected.