In Regulation 15 December 2009 No. 1540 to the Value Added Tax Act (the Value Added Tax Regulation) the following change is made:
Section 6-25-2 first paragraph shall read:
(1) In the case of sales to persons resident in countries other than Denmark, Finland or Sweden, the exemption must be documented with completed form RD-0032. The same applies in the case of turnover to persons who reside on Svalbard or Jan Mayen. The form must be affixed with the customs authorities’ export certificate, or documentation for importation from other countries’ customs authorities or the customs authorities in Svalbard, within one month after the goods were delivered.
Source: lovdata.no
