Complaint (for self employed) - 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: 

1. The basis for the claim is not correct
2. You need the money for your own living costs (subsitence)

Do you have a payment plan for this claim(s)?
Be aware that all unpaid claims, including those which you have a payment agreement for, can be covered by using your VAT refund.

Complaint - the claim is not correct
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 person, that the claim has not been rightfully issued, or that the claim has expired.

Complaint - you need the money for your own living costs
If you need this money to cover your cost of living (subsistence), this can be used as a valid reason to complain/apply to keep the VAT refund.

We will not take into account the following

  • You have booked a holiday
  • You have a private loan you were going to pay
  • You were going to add this money to your savings
  • You were planning to invest this money in the company
  • You were going to pay unpaid claims for your company, or salaries to your employees

How to complain/apply to keep VAT refund
You have one month to make a complaint, from the date that you received the letter explaining that VAT refund will be used to cover unpaid claims.

1. Filling out the form

Write information regarding your monthly income and expenses. Remember that you must explain and document what it is you think that you need to use the VAT refund for.

Complaint/appeal (PDF)

2. Attach documentation of:

  • Copy of the letter from Skatteetaten
    In the letter Skatteetaten confirms that they have taken money from your VAT refund to pay the unpaid claims. You may log on to www.altinn.no to find this letter from Skatteetaten to you.
  • Income
    Your latest pay slip or social security pay slip/pension and the last terms accounts report.
  • Housing expenses
    Your rental contract or payment plan for your mortage
  • Municipal expensives and home insurance
    For example, water and sewage costs, garbage collection fee, sweeping and check of chimneys fee, home insurance agreement or invoice

If you have children, additional documentation is needed:

- Child maintenance payment (copy of receipt for paid child maintenance)
- Childcare expenses (invoice from SFO or kindergarten)
- Copy of student ID-card (if your child is over 18 years old and lives at home whilst studying)
- Custody agreement (if your children only live with you part of the time)

 
3. Send your complaint with documentation to us, remember to sign your complaint

Process time of your complaint

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

Rejection of your complaint

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

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

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

 

Published 31. May 2022

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