Compensation for lost stock

The application deadline for compensation for lost stock is passed.

See Section 3-6 of the Regulation (in Norwegian).

In order to apply for compensation for lost stock, the enterprise must first meet the general conditions for applying for compensation.

For the grant periods November – December 2020, January – February 2021 and March – April 2021, costs attributable to lost stock may be reimbursed if:

  • the enterprise was ordered to stop all serving or close for infection control reasons in accordance with the COVID-19 Regulation or equivalent municipal regulations, and
  • the goods are fresh produce such as foodstuffs, other perishable goods, flowers or other plants, and
  • the goods were ordered before the suspension of serving or closure took effect, and
  • the shelf-life of the goods expired, or the goods deteriorated so much that they ceased to be of saleable quality, during the period of closure or within 14 days after the end of the period of closure or suspension of serving.

It should be noted that you must include the loss in the grant period during which the goods actually deteriorated or expired. You cannot combine lost stock for several grant periods in a single application.

Enterprises that were ordered to stop serving alcohol completely can normally only receive compensation for the loss of alcoholic beverages. If an enterprise closed because the ceasing of alcohol sales made it unprofitable for it to remain open, it can also receive compensation for other lost stock. In this case, a statement must be provided which shows that the ceasing of alcohol sales made it unprofitable to stay open.

Lost stock will be reimbursed at acquisition cost, excluding excise duties. Value added tax which the enterprise can deduct in its VAT returns must not be included in the acquisition cost. The acquisition cost must be reduced by any compensation paid for lost stock to the enterprise under an insurance policy or from other sources.


The applicant must document the acquisition cost and substantiate the loss.

  • Prepare a written statement and explain why the loss arose, citing state or municipal suspension or closure orders. You must also explain why it was not possible to avoid the loss and what has happened to the lost goods. Enterprises that experienced a full lockdown due to the temporary ban on sale of alcohol, and who whish to apply for compensation for other losses than the destructed alcohol, must specify the period that the enterprise was in lockdown and make an account of why the lockdown made it unprofitable to keep other services open.
  • Draw up a list of the individual types of goods, stating the number or quantity and acquisition cost, with reference to relevant bookkeeping records.

Example list:

Basis for application for compensation for lost stock
January – February 2021

GoodsNumber/quantityAcquisition costDocumentation of acquisition costAmount
Beer150 litresNOK 20 /litresB. 357/217 000
Tenderloin30 kgNOK 250 /kgB. 412/216 000
Total13 000


You apply for compensation for lost stock using the same application form as the general compensation scheme for the business sector. If you wish to apply for compensation for lost stock during a period for which you have already received a grant, you must submit an amendment application for the period concerned.

For those who have already had an application approved and now wish to apply for compensation for lost stock for the same period, it is important to note that you must enter all figures from the original application, in addition to figures for lost stock. It is always the most recently submitted application that applies; a new application will automatically supersede any previously submitted application. If payment is approved, any amount you have previously received will be deducted from the amount disbursed.