Tax return for VAT compensation (RF-0009)
Municipalities, county councils, and some private and non-profit enterprices can claim a refund for VAT they have paid.
Read more and submit the tax return for VAT compensation at skatteetaten.no
Corrections to VAT returns for reporting periods prior to January 1, 2023 shall be done in Altinn. See “Old versions of the form”.
About this form
Claims for compensation can only be submitted within the deadlines specified below. Once the deadline has passed, changes can only be made to a previous submission (by a corrected return), the amount must be less than the previous return (that is, the claim is reduced) and the auditor does not need to attest.
If you did not meet the deadline, the claim may be included in a tax return for VAT compensation for the next period. A new period is opened approximately 40 days prior to the deadline.
Submission every other month.
Submission deadlines
1st period 10 April
2nd period 10 June
3rd period 31 August
4th period 10 October
5th period 10 December
6th period 10 February
This return can be submitted by municipalities, county councils, intermunicipal companies, child day care centres, joint parish councils, parish councils, private and non-profit enterprises which fulfil the municipal authority’s statutory responsibilities within health, social services and education.
You can fill in and submit for attestation if you have one of these roles in Altinn:
If you have one of these roles, you can fill in the tax return for VAT compensation, but cannot submit it for attestation:
Attestation requires the role of Responsible auditor or Auditor certifies validity of VAT compensation.
Read more about roles and rights.
If you need to correct previous tax returns for VAT compensation for periods before 1 January 2023, use this form:
Need help?
Contact the Tax Administration with any questions about VAT compensation.
