Deadline 15 August for NIF members, 1 September for others. New in 2026: the accounts must be audited. A complete guide for clubs and associations.
In short: VAT compensation is a government scheme that refunds VAT on operations and activities for voluntary organisations. Sports clubs affiliated with NIF have a deadline of 15 August, other associations 1 September. From 2026, the accounts must be audited. Clubs with NOK 3 million in operating costs can get tens of thousands of kroner back.
What exactly is VAT compensation?
Voluntary organisations in Norway are typically not registered for VAT, but pay VAT on all purchases. The VAT compensation scheme allows organisations to have a large part of this VAT refunded through an annual application. The scheme is administered by Lotteri- og stiftelsestilsynet (the Norwegian Gaming and Foundation Authority).
Which organisations can apply?
- Sports clubs affiliated with Norges Idrettsforbund (NIF)
- Voluntary organisations registered in Frivillighetsregisteret (the Register of Non-Profit Organisations)
- Associations that meet the requirements for operations and activity
- Religious and belief-based organisations
- Humanitarian organisations
Which model should I choose — simplified or documented?
Simplified model: based on operating costs. You calculate a standard amount based on the year’s costs. Simpler, but typically gives lower compensation.
Documented model: based on actual VAT receipts. Requires more work, but typically gives higher compensation for organisations with high VAT expenses.
Rule of thumb: organisations with operating costs under NOK 1 million should use the simplified model. Those over NOK 2 million should consider the documented model.
What is the new audit requirement?
From 2026, clubs and associations applying for VAT compensation must be able to document audited accounts. That means either attestation from an authorised accountant or confirmation from an auditor — depending on size and legal status.
Many clubs have not had an audit before. In practice, this means:
- Check that the accounts have been kept in line with good accounting practice
- Enter into an agreement with an authorised accountant or auditor
- Make sure the audit is completed before the application deadline
When are the deadlines in 2026?
- 15 August 2026 — sports clubs affiliated with NIF
- 1 September 2026 — other associations and voluntary organisations
There are no exceptions. Missing the deadline means NOK 0 in compensation for that year.
Which costs count?
Operations and activities on which VAT has been paid:
- Rental of premises and facilities
- Purchase of equipment and materials
- Coach salaries (in the simplified model)
- Sponsorship (limited)
- Electricity, heating, maintenance
- Communication (telephony, IT services)
What help is available if I am unsure?
Rubic Regnskap offers a free VAT review for clubs and associations considering VAT compensation. A specialist goes through your figures and tells you which model gives you the most back, and whether you are ready for the audit requirement.