In a number of shops in the Oslo area you can get a VAT refund cheque when leaving the country. Most of these shops carry a Tax Free logo displayed in the shop window or on their counter, but you are advised to ask the sales assistant whether tax free shopping applies to the shop in question, as not all shops carry the tax free logo.
The tax refund service is not available for Norwegian, Swedish, Danish and Finnish residents.
If you use the tax free shopping service offered in these stores, you may receive a cash refund when leaving Norway. There are refund points at various locations in Norway, such as airports, road borders or onboard ferries and cruise ships. Which refund point you can use depends on how you leave the country.
The minimum purchase amount in one shop (to get a tax refund check) is NOK 315 on regular goods and NOK 290 on food. In Norway, sales tax/VAT is included in the retail price. Goods must be exported in unused condition within 30 days from date of purchase. When approaching the refund counter, please make sure you have your goods, refund cheque as well as your passport/ID card.
Please note that the Norwegian Custom Authorities are not involved with the VAT refund service and do not stamp refund cheques.