The Financial Supervisory Authority of Norway has revised its interpretation of when debtors may be charged an addition equal to the general value-added tax rate when calculating debt collection costs. Contrary to its previous supervisory practice, eligibility for the surcharge depends solely on the original creditor’s VAT status, and the applicable maximum amount remains unchanged if the claim is transferred to another creditor. Where more than half of a claim arises from activities that are not subject to VAT, a new creditor may charge the higher amount regardless of whether it conducts VAT-liable activities or is jointly registered with the debt collection company. The authority considers that the same interpretation applies to writing fees.
Norwegian Finanstilsynet2026-08-05
Financial Supervisory Authority of Norway corrects interpretation of VAT surcharge on debt collection costs
The Financial Supervisory Authority of Norway has corrected its previous interpretation of the VAT-equivalent surcharge on debt collection costs. The original creditor’s VAT status determines whether the higher amount applies, and that treatment remains fixed when a claim changes ownership.