Complaint (for company (AS) and other companies) - VAT refund has been used to cover unpaid claims

When your VAT refund is used to cover unpaid claims, that is called a VAT offset.

 

You are entiteled to complain regarding the following: 

If you think that the claim is incorrect, you may complain, regarding the basis of the claim. For example, that the due date of the claim has not passed, that it has been sent to the wrong company, that the claim has not been rightfully issued, or that the claim has expired.

Does the company have a payment plan for this claim(s)? Be aware that the amount for all unpaid claims, including those which the company has a payment agreement for, can be taken from VAT refunds.

We will not take into account the following

  • The company has a private loan to pay
  • The company was going to add this money to its savings
  • The company was going to invest this money
  • The company was going to pay unpaid claims, or salaries to employees

How to complain/apply to keep VAT refund

The company has one month from the date that it received the letter explaining that VAT refund will be used to cover unpaid claims, to make a complaint.

1. Filling out the form

Write information regarding company name, address and norwegian organization number. Please state the basis of your complaint (why does the claim not apply to your company).

2. Send the complaint to us, remember to sign the complaint

Process time of your complaint

We cannot process the complaint until we have received the money from Skatteetaten, which was taken from VAT refund. Once we have received this money, it will take up to four weeks to process the companies complaint.

Rejection of the complaint

If we do not agree with the complaint, you can forward the complaint to Helgeland Tingrett (the court in Rana muncipality). The complaint will be forwarded from SI to Helgeland Tingrett.

Are we entiteled to cover unpaid claims with us, using the companies VAT refund?

According SI-law § 4, SI have the right to use money from VAT refund to cover unpaid claims.