Expense rules in Norway.
All Skatteetaten rules: MVA, Statens reiseregulativ allowances, NOK 4.90/km mileage and VAT recovery in Norway.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 15% | 50% reclaimable | Skatteetaten standard |
| Travel meals | 15% | 100% reclaimable | Statens reiseregulativ cap |
| Accommodation | 12% | 100% reclaimable | Tax invoice required |
| Fuel | 25% | 100% reclaimable | Business use |
| Train / NSB / flight | 12% | 100% reclaimable | Passenger transport |
| Taxi | 12% | 100% reclaimable | Receipt required |
| Client gifts | 25% | Limited | Reasonable cap |
| Parking / toll | 25% | 100% reclaimable | Tax invoice |
Statens reiseregulativ
2024 national per diem.
Foreign
DFØ country table.
Retention
Skatteetaten records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (first 10,000 km) | 4,90 NOK/km | 10,000 km/year | Statens 2024 rate |
| Car (above) | 4,30 NOK/km | — | Reduced rate |
| Motorcycle | 2,95 NOK/km | Unlimited | Statens |
Standard
First 10,000 km tax-free.
Passenger
Per business passenger.
EV bonus
No separate electric bonus.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Norway — national | 872 NOK | 1 800 NOK | 2 672 NOK |
| Oslo (centre) | 872 NOK | 2 200 NOK | 3 072 NOK |
| Foreign — Stockholm | 850 NOK | 2 200 NOK | 3 050 NOK |
| Foreign — London | 1 200 NOK | 3 100 NOK | 4 300 NOK |
| Foreign — New York | 1 600 NOK | 4 200 NOK | 5 800 NOK |
Cost-stratified
DFØ categorizes countries by cost.
Breakdown
Statens covers meals + incidentals.
Reduction
Reduction for extended stay.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | Bilateral agreement | 30 June N+1 | RF-1032 — Skatteetaten |
| France | Reciprocity | 30 June N+1 | Via impots.gouv.fr |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| NO MVA for foreign | Skatteetaten RF-1032 | 30 June N+1 | Skatteetaten — RF-1032 |
RF-1032
Skatteetaten form for foreign VAT refund.
Min threshold
Min annual refund.
Typical ROI
% expenses recovered multi-country.
Industrialize your Norway expenses with Illizeo.
MVA 25%/15%/12%, Statens reiseregulativ NOK 4.90/km, per diem NOK 872, EU/CH VAT recovery: all the Skatteetaten rules above are natively integrated into Illizeo.
Book a demo