13 Value added tax
Value
added tax (VAT) (called “merverdiavgift” or “mva.” in Norwegian) belongs to the
category of indirect taxes that do not fall under the general tax exemption
rules for sending States, diplomatic agents and career consular officers
contained in Article 34 of the Vienna Convention on Diplomatic Relations. The
Ministry of Finance has, however, granted an exemption from VAT for certain
kinds of goods and services intended for the official use of a sending State or
for the private use of diplomatic agents or career consular officers stationed
in Norway.
The
exemption takes the form of a refund of VAT paid, and applies to the following:
13.1 Goods and services for state-owned
properties
a) Service
charges, such as for water supply,
sewerage, rubbish collection and chimney-sweeping.
b) Charges for repair and maintenance of
buildings and grounds, including cleaning and snow-removal services,
gardening expenses (including purchase of trees, bushes, flowers, seeds, soil,
lawn mowers and garden tractors), the costs of fitting or repairing
cold-storage rooms, cleaning costs for wall-to-wall carpeting, air filters for
ventilation systems, flagpoles, rental of sanders, purchase of rotary)
snow-clearing machines, tennis court repair costs and storage rental in
connection with renovations.
c) Purchase and maintenance or service costs
of air conditioning, heating and/or ventilation systems.
d)
Professional fees, e.g. of
architects, consultants, surveyors and estate agents.
13.2 Goods and services for official use in
the chanceries of diplomatic missions and career consular posts, irrespective
of ownership
a) Furniture, mirrors, lamps, china,
glassware and porcelain, curtains, Venetian blinds, carpets, mattresses,
upholstery, library ladders and trolleys, manuscript holders, curtains hooks
and sewing equipment, cornices/curtain rods, plates to set under furniture and
safes.
b) Electric
fans, humidifiers, air purifiers and hand dryers.
c) Electric kitchen appliances, washing
machines and clothes dryers, electric heaters and cleaning appliances,
including vacuum- and carpet cleaners.
d) Office
machines, stamping and franking machines, postage scales, photocopying machines
(including rental and repairs, including. repair or replacement of drums, time
clocks and service or upgrade of such equipment’s operating software.
e) Alarm,
security, intercom and closed-circuit television systems and emergency
generators.
f) Firefighting equipment.
g) Lawn mowers and rotary snow-clearing
machines.
h) Printing costs, e.g. of catalogues,
programmes, brochures, circulars, invitation and business cards, writing paper
with envelopes, sender labels, posters, tickets and giro payment forms.
i) Electricity.
j) Telephones,
internet and mobile telephone subscriptions (including installation), telephone
booths (pay phones) and telegraph, telex and telefax facilities, address
plates, official seals and stamps.
k) Cleaning
and snow-removal services.
l)
Radios, record players, cassette, video, CD and DVD players and recorders,
TV-sets, video monitors, stereo equipment, radio and TV antennas (including
satellite dishes and decoders).
m) Automobile tyres and rims.
n) Commission when renting real estate.
o) Parking space rental.
VAT will also be
refunded for heating oil purchased for official use in the chanceries of
diplomatic missions and career consular posts, irrespective of ownership, or
for the personal use of diplomatic agents and career consular officers.
13.3 Goods and services for the personal
use of diplomatic agents and career consular officers
a) Radios, record players, cassette, video,
CD and DVD players and recorders, TV-sets, video monitors, stereo equipment,
radio and TV antennas (including satellite dishes and decoders), computers and
a limited number of CDs, DVDs, cassettes and records bought in connection with
the purchase of a CD, DVD, cassette or record player.
b) Furniture, mirrors, lamps, china,
glassware and porcelain, curtains, Venetian blinds, carpets, mattresses and
upholstery, standing ashtrays, curtains hooks and sewing equipment,
cornices/curtain rods, grandfather clocks, garden furniture, hammocks, mantle
clocks, wall clocks (to be considered individually), coat racks, looms, wall
and ceiling fittings (such as lamps), light bulbs (a limited number in
connection with the purchase of lamps) and fluorescent tubes including brackets
(for use as lamps).
c) Organs, pianos and keyboards, including
portable mini-organs.
d) Electric
kitchen appliances, washing machines, electric ironing machines and household
irons, mangles, vacuum cleaners and sewing machines, trouser presses, gas
stoves, knitting machines, carpet cleaning machines and clothes dryers.
e) Business
cards.
f) Automobile tyres and rims.
g) Electricity,
telephone and alarm and security systems for the residence of the head of
mission. VAT on the private telephone of an individual in interim charge of a
mission may be refunded for the corresponding period, on the basis of a
declaration from the permanent head of mission.
For
the goods listed in sub-paragraphs a) to f), refunds are conditional upon the
aggregate amount of the invoice totalling not less that NOK 1 500 including
VAT.
13.4 Application procedure
Application forms for
VAT refunds can be obtained from the Protocol Department of the Ministry of
Foreign Affairs. The form is divided into three sections, which cover,
respectively, goods and services intended for use in chanceries, use in
official residences and personal use of diplomatic agents (and consular
officers). Please note that separate applications must be made for the
different categories.
Applications for
refund should be stamped and signed by the head of mission or another member of
the diplomatic staff duly appointed by the head of mission. Applications should
be submitted on a quarterly basis to the Protocol Department of the Ministry of
Foreign Affairs, which will forward them to Oslo County Tax Assessment Office
(“Oslo Fylkesskattekontor”). Reference is made to the Ministry’s verbal note of
6 January 2004 regarding the application procedure.
13.5 VAT relief in connection with new
chancery buildings and new official residences
VAT
relief can be granted for the construction of new chancery buildings and
new official residences. Further information can be obtained from Oslo County Tax
Assessment Office (“Oslo Fylkesskattekontor”).
(Contact details for the Tax Assessment Office can be found by clicking on Kontakt oss at the top right of the
page, and then on Fylkesskattekontoret and Oslo). Oslo
County Tax Assessment Office can also be contacted by telephone on 24 14 84 00.
