1.1.2010 entered the new VAT law in force in Norway. Until this time it was in a separate regulation authorized a special tax exemption for stand rental and associated services to foreign businesses. This regulation was discontinued at the new Value Added Tax, and stand rental and associated services to foreign businesses is for this to be regarded as ordinary taxable supplies. Foreign businesses which make use of this service will therefore be dependent on the reimbursement system for foreign businesses to regain imposed Norwegian VAT.
The reason for this is that the stand rental and associated services is a service provided in Norway, and the scope nor the specific exemptions for services that can be remotely delivered as a stand physically located in Norway. Attached is the form that can be used to apply for a refund of the VAT imposed. As before, the reimbursement system only apply to businesses that engage in activities that would have been taxable in Norway.