Fleet Handbook Norway

• Operational Lease
• Financial Lease
• Fleet Management
• Sale and Leaseback
• Used Car Sales
• Short Term Car Rental

Service, maintenance and repairs, tyre management, insurance, accident management, roadside assistance, replacement vehicles, pre-contract vehicles, daily rentals, national fees and taxes, fine management, fuel management, fleet consultancy, reporting, remarketing, electric cars, charge management

• Minimum 12 months / No minimum mileage
• Maximum 60 months / No maximum mileage

• Minimum 12 months / No minimum mileage
• Maximum 60 months / No maximum mileage

For operational lease, the car is registered on the financial partner (i.e. bank). However Auto Plan is registered as keeper of the vehicle.

The delivering car dealer is responsible for registration and correct insurance input with the national registration authority (Biltilsynet).

The registration plates of Norwegian vehicles never change throughout their life span. Hence, if the vehicle is used, it is already registered and may be driven immediately.

As vehicle registration is an entirely electronic process, no documentation is required from the customer. Auto Plan provides the dealer the required legal information and dealer delivers the car to the customer. The dealer then registers the vehicle electronically. 

The VAT in Norway is 25%.

Leasing payments on financial and operational leasing are subject to 25% VAT. All other services are subject to 25% VAT, except insurance.

One-time environmental fee
Based on the emissions of the cars (CO₂, weight etc), every car (except EVs) is subject to environmental fee which is paid upon registering the car.

Early registration fee/road tax
All fossil fueled cars are subject to road tax of appx NOK 2880 to the Norwegian government. The amount is the same for every car, except EVs.

VAT on leasing cars is only deductible for LCVs, or cars with green license plates. All passenger cars are subject to 25% VAT and not deductible.
EVs are not subject to VAT, nor are they VAT refundable.

Company cars are subject to benefit tax of the car. The taxation is based on the list price of the car, included winter tyres. The delivery cost is excluded. The rate is set by 30% of the car price under 308 500 (2019 rate), and 20% excess. The amount is added to the car holder’s salary.

Example of benefit tax for a company car user:

Auto Plan AS
Midtstranda 65
2326 Hamar
Norway