# Can I claim Representasjon (Business Entertainment) as a business expense in Norway?

**No, not claimable.** External entertainment (restaurants, client events, sports tickets for clients) is 0% deductible in Norway. Norway has one of the strictest rules in Europe: a total disallowance for representasjon. Internal staff social events are partially deductible: NOK 733 per employee per event (2025), capped at 2 events per year.

Typical amount: Staff event deduction: NOK 733/person × number of employees (e.g. 10 employees = NOK 7,330 per event, max NOK 14,660/year for 2 events)

## What Skatteetaten (Norwegian Tax Administration) says

Skatteloven § 6-21 explicitly disallows deductions for representasjon. The prohibition covers all external hospitality: client meals, gifts above NOK 308, entertainment and events for customers or business partners. Internal staff events (bedriftsarrangement, trivselstiltak) are deductible up to NOK 733/person/event, maximum 2 events per year, under specific conditions.

## When you can claim

- Internal staff social event (bedriftsarrangement): NOK 733/person maximum, up to 2 events per year, open to all staff
- Jubileumsfest (company anniversary event for staff): subject to the same NOK 733/person limit
- Working lunches where food is consumed during a working meeting on company premises (borderline: document carefully)
- Meals during business travel (100% deductible under reiseutgifter rules, not representasjon)

## When you cannot claim

- Client restaurant meals: 0% deductible, no exceptions
- Gifts to customers or business partners above NOK 308 (small gifts under NOK 308 are deductible)
- Sports tickets, concert tickets, or events for clients
- Christmas parties or events that include clients or external guests
- Alcohol costs: never deductible even when the underlying meal may be partially deductible

## Good to know

**Pro tip:** Norway's representasjon rules are among the strictest in Europe. Unlike the UK (50% client entertainment deductible) or Germany (70% Bewirtung deductible), Norwegian businesses get nothing for client meals. Budget client entertainment knowing it is a pure after-tax cost to the business.

**Important:** MVA (input VAT) on representasjon costs is also not recoverable: you pay 25% MVA and cannot reclaim it. The double impact (no corporate tax deduction + no MVA recovery) makes Norwegian client entertainment extremely expensive.

Source: https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/2023-2024/r/representasjon/

## Related expenses

- [Lønnskostnader (Employee Wage Costs)](https://accounts-os.com/no/expenses/lonnskostnader-no)
- [Reiseutgifter (Business Travel Expenses)](https://accounts-os.com/no/expenses/reiseutgifter-no)
- [Kurs og Utdanning (Training and Education)](https://accounts-os.com/no/expenses/kurs-og-utdanning-no)