Clarification regarding VAT refunds on travel goods
The Governor of Svalbard is in the process of working with the relevant agencies to transfer the task of VAT refunds to the appropriate authority. As part of this, the Governor wishes to remind you of the conditions for using form RD 0032B (VAT refund on goods bought on the mainland and brought up to Svalbard).
The following conditions apply to form RD 0032B:
- The goods must be travel goods, i.e., goods that permanent residents have bought on the mainland and brought with them on the journey to Svalbard. Examples of goods are clothes, computers, mobile phones, jewellery, etc.
- Note that "travel goods" does not include large consignments of goods or goods bought online and sent by post to Svalbard.
- The goods must be unused.
- The item's selling price must be at least NOK 1,000 excluding VAT.
- A group of goods which normally make up a unit of goods is also considered a product. Example: several items of clothing purchased at a specific store.
- The seller on the mainland must sign and stamp form RD 0032B before the goods are brought to Svalbard.