[{"data":1,"prerenderedAt":1295},["ShallowReactive",2],{"article-en-can-i-deduct-a-car-in-a-norwegian-company":3,"footer-articles-en":1289},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1282,"_id":1283,"_source":1284,"_file":1285,"_stem":1286,"_extension":1287,"sitemap":1288},"/news/can-i-deduct-a-car-in-a-norwegian-company","news",false,"","Can I Deduct a Car in a Norwegian Company?","We explain when you can deduct a car in a business in Norway, how ENK, AS, mileage allowance, MVA, company car, and the required documentation work.","2026-07-24","Accounting","/assets/images/blog/can-i-deduct-a-car-in-a-norwegian-company.jpg",{"type":14,"children":15,"toc":1262},"root",[16,24,34,39,44,49,56,69,138,152,164,170,204,334,341,360,378,389,414,420,431,464,476,482,500,512,518,529,555,560,623,628,633,707,733,746,752,771,789,808,925,955,960,1033,1038,1075,1103,1109,1115,1133,1139,1151,1157,1162,1168,1173,1179,1190,1196,1235,1248],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"can-i-deduct-a-car-in-a-norwegian-company",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"Good day, I run a business in Norway and use a car for business purposes - driving to clients, picking up materials, and so on. Can I put the car into company costs and deduct MVA?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"A car can generate significant costs: fuel, leasing, servicing, insurance, road fees, parking, purchase, and depreciation.",{"type":17,"tag":29,"props":40,"children":41},{},[42],{"type":23,"value":43},"So we explain how a car is accounted for in a Norwegian business, when mileage allowance applies, when a car becomes a business fixed asset, and how private use of a car is treated.",{"type":17,"tag":29,"props":45,"children":46},{},[47],{"type":23,"value":48},"We also explain the difference between a tax-deductible expense and an MVA deduction, because for cars these rules often lead to different results.",{"type":17,"tag":50,"props":51,"children":53},"h2",{"id":52},"what-car-deduction-means-in-norway",[54],{"type":23,"value":55},"What car deduction means in Norway",{"type":17,"tag":29,"props":57,"children":58},{},[59,61,67],{"type":23,"value":60},"With a company car, you need to separate ",{"type":17,"tag":62,"props":63,"children":64},"strong",{},[65],{"type":23,"value":66},"two different types of accounting",{"type":23,"value":68},":",{"type":17,"tag":70,"props":71,"children":72},"table",{},[73,97],{"type":17,"tag":74,"props":75,"children":76},"thead",{},[77],{"type":17,"tag":78,"props":79,"children":80},"tr",{},[81,87,92],{"type":17,"tag":82,"props":83,"children":84},"th",{},[85],{"type":23,"value":86},"Type of deduction",{"type":17,"tag":82,"props":88,"children":89},{},[90],{"type":23,"value":91},"What it means in practice",{"type":17,"tag":82,"props":93,"children":94},{},[95],{"type":23,"value":96},"Main limitation",{"type":17,"tag":98,"props":99,"children":100},"tbody",{},[101,120],{"type":17,"tag":78,"props":102,"children":103},{},[104,110,115],{"type":17,"tag":105,"props":106,"children":107},"td",{},[108],{"type":23,"value":109},"Tax expense",{"type":17,"tag":105,"props":111,"children":112},{},[113],{"type":23,"value":114},"The expense reduces the company’s taxable income",{"type":17,"tag":105,"props":116,"children":117},{},[118],{"type":23,"value":119},"The expense must be connected to the business and properly documented",{"type":17,"tag":78,"props":121,"children":122},{},[123,128,133],{"type":17,"tag":105,"props":124,"children":125},{},[126],{"type":23,"value":127},"MVA deduction",{"type":17,"tag":105,"props":129,"children":130},{},[131],{"type":23,"value":132},"The company reclaims input VAT from the purchase or expense invoice",{"type":17,"tag":105,"props":134,"children":135},{},[136],{"type":23,"value":137},"For passenger cars, the ban on MVA deduction is very broad",{"type":17,"tag":29,"props":139,"children":140},{},[141,143,150],{"type":23,"value":142},"A tax expense follows the rules on business expenses. We covered this in more detail in the article ",{"type":17,"tag":144,"props":145,"children":147},"a",{"href":146},"/en/news/what-can-i-put-as-business-expenses-in-norway",[148],{"type":23,"value":149},"What can I put as a company expense in Norway?",{"type":23,"value":151},". With a car, however, additional rules apply, especially when the car is also used privately.",{"type":17,"tag":29,"props":153,"children":154},{},[155,157,162],{"type":23,"value":156},"Important distinction: ",{"type":17,"tag":62,"props":158,"children":159},{},[160],{"type":23,"value":161},"driving between home and a fixed workplace is generally considered private driving",{"type":23,"value":163},", not business driving. If you drive from home to a permanent workshop, office, or warehouse, that trip is usually not considered a business trip. A trip to a client, to a construction site, to a business meeting, or to collect materials needed for an assignment is treated differently.",{"type":17,"tag":50,"props":165,"children":167},{"id":166},"enk-three-ways-to-account-for-a-car",[168],{"type":23,"value":169},"ENK: three ways to account for a car",{"type":17,"tag":29,"props":171,"children":172},{},[173,175,181,183,188,190,195,197,202],{"type":23,"value":174},"In an ",{"type":17,"tag":176,"props":177,"children":178},"em",{},[179],{"type":23,"value":180},"enkeltpersonforetak",{"type":23,"value":182}," (sole proprietorship, ENK), the way you account for a car depends on whether the car is treated as a ",{"type":17,"tag":176,"props":184,"children":185},{},[186],{"type":23,"value":187},"privatbil",{"type":23,"value":189}," (a private car used in the business), or as a ",{"type":17,"tag":176,"props":191,"children":192},{},[193],{"type":23,"value":194},"yrkesbil",{"type":23,"value":196}," or ",{"type":17,"tag":176,"props":198,"children":199},{},[200],{"type":23,"value":201},"næringsbil",{"type":23,"value":203}," (a business car used in the business).",{"type":17,"tag":70,"props":205,"children":206},{},[207,233],{"type":17,"tag":74,"props":208,"children":209},{},[210],{"type":17,"tag":78,"props":211,"children":212},{},[213,218,223,228],{"type":17,"tag":82,"props":214,"children":215},{},[216],{"type":23,"value":217},"Situation in ENK",{"type":17,"tag":82,"props":219,"children":220},{},[221],{"type":23,"value":222},"Car status",{"type":17,"tag":82,"props":224,"children":225},{},[226],{"type":23,"value":227},"What you deduct in 2026",{"type":17,"tag":82,"props":229,"children":230},{},[231],{"type":23,"value":232},"Documentation",{"type":17,"tag":98,"props":234,"children":235},{},[236,270,296],{"type":17,"tag":78,"props":237,"children":238},{},[239,244,252,260],{"type":17,"tag":105,"props":240,"children":241},{},[242],{"type":23,"value":243},"Private car used for business under 6,000 km per year",{"type":17,"tag":105,"props":245,"children":246},{},[247],{"type":17,"tag":176,"props":248,"children":249},{},[250],{"type":23,"value":251},"Privatbil",{"type":17,"tag":105,"props":253,"children":254},{},[255],{"type":17,"tag":62,"props":256,"children":257},{},[258],{"type":23,"value":259},"NOK 3.50 per business kilometer",{"type":17,"tag":105,"props":261,"children":262},{},[263,268],{"type":17,"tag":176,"props":264,"children":265},{},[266],{"type":23,"value":267},"Kjørebok",{"type":23,"value":269}," with date, route, purpose, and kilometers",{"type":17,"tag":78,"props":271,"children":272},{},[273,278,286,291],{"type":17,"tag":105,"props":274,"children":275},{},[276],{"type":23,"value":277},"Car used exclusively in the business",{"type":17,"tag":105,"props":279,"children":280},{},[281],{"type":17,"tag":176,"props":282,"children":283},{},[284],{"type":23,"value":285},"Yrkesbil",{"type":17,"tag":105,"props":287,"children":288},{},[289],{"type":23,"value":290},"Actual costs, e.g. fuel, servicing, insurance, fees, depreciation",{"type":17,"tag":105,"props":292,"children":293},{},[294],{"type":23,"value":295},"Invoices, proof of payment, usage records",{"type":17,"tag":78,"props":297,"children":298},{},[299,304,317,322],{"type":17,"tag":105,"props":300,"children":301},{},[302],{"type":23,"value":303},"Car used privately and for business when business driving is at least 6,000 km per year or more than 50% of total use",{"type":17,"tag":105,"props":305,"children":306},{},[307,311,313],{"type":17,"tag":176,"props":308,"children":309},{},[310],{"type":23,"value":285},{"type":23,"value":312}," / ",{"type":17,"tag":176,"props":314,"children":315},{},[316],{"type":23,"value":201},{"type":17,"tag":105,"props":318,"children":319},{},[320],{"type":23,"value":321},"Actual costs and depreciation, adjusted for private use",{"type":17,"tag":105,"props":323,"children":324},{},[325,327,332],{"type":23,"value":326},"Invoices, ",{"type":17,"tag":176,"props":328,"children":329},{},[330],{"type":23,"value":331},"kjørebok",{"type":23,"value":333},", calculation of private use",{"type":17,"tag":335,"props":336,"children":338},"h3",{"id":337},"private-car-in-enk-under-6000-km",[339],{"type":23,"value":340},"Private car in ENK under 6,000 km",{"type":17,"tag":29,"props":342,"children":343},{},[344,346,351,353,358],{"type":23,"value":345},"If you use your own private car in the business and business trips amount to ",{"type":17,"tag":62,"props":347,"children":348},{},[349],{"type":23,"value":350},"less than 6,000 km per year",{"type":23,"value":352},", you do not account for fuel, repairs, insurance, or depreciation as separate car expenses. Instead, you use mileage allowance: ",{"type":17,"tag":62,"props":354,"children":355},{},[356],{"type":23,"value":357},"NOK 3.50/km in 2026",{"type":23,"value":359},".",{"type":17,"tag":29,"props":361,"children":362},{},[363,365,370,372,377],{"type":23,"value":364},"Example: in 2026 you drove your private car ",{"type":17,"tag":62,"props":366,"children":367},{},[368],{"type":23,"value":369},"4,200 km",{"type":23,"value":371}," to clients and assignments. The business expense is ",{"type":17,"tag":62,"props":373,"children":374},{},[375],{"type":23,"value":376},"4,200 km x NOK 3.50 = NOK 14,700",{"type":23,"value":359},{"type":17,"tag":29,"props":379,"children":380},{},[381,383,387],{"type":23,"value":382},"You need a ",{"type":17,"tag":176,"props":384,"children":385},{},[386],{"type":23,"value":331},{"type":23,"value":388}," (driving log) for this. Each business trip should include:",{"type":17,"tag":390,"props":391,"children":392},"ul",{},[393,399,404,409],{"type":17,"tag":394,"props":395,"children":396},"li",{},[397],{"type":23,"value":398},"date,",{"type":17,"tag":394,"props":400,"children":401},{},[402],{"type":23,"value":403},"route from and to,",{"type":17,"tag":394,"props":405,"children":406},{},[407],{"type":23,"value":408},"purpose of the trip,",{"type":17,"tag":394,"props":410,"children":411},{},[412],{"type":23,"value":413},"number of kilometers.",{"type":17,"tag":335,"props":415,"children":417},{"id":416},"car-used-only-for-business-in-enk",[418],{"type":23,"value":419},"Car used only for business in ENK",{"type":17,"tag":29,"props":421,"children":422},{},[423,425,429],{"type":23,"value":424},"If the car is used exclusively in the business, you treat it as a ",{"type":17,"tag":176,"props":426,"children":427},{},[428],{"type":23,"value":194},{"type":23,"value":430},". 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We described the threshold itself in the article ",{"type":17,"tag":144,"props":784,"children":786},{"href":785},"/nowosci/rejestracja-w-mva-kiedy",[787],{"type":23,"value":788},"VAT register registration - when is it required, what does it give you?",{"type":17,"tag":29,"props":790,"children":791},{},[792,794,807],{"type":23,"value":793},"Registration for MVA does not automatically mean the right to deduct VAT on a car. Special restrictions for vehicles apply under ",{"type":17,"tag":144,"props":795,"children":799},{"href":796,"rel":797},"https://lovdata.no/nav/lov/2009-06-19-58/kap8",[798],"nofollow",[800,805],{"type":17,"tag":176,"props":801,"children":802},{},[803],{"type":23,"value":804},"merverdiavgiftsloven",{"type":23,"value":806}," chapter 8",{"type":23,"value":359},{"type":17,"tag":70,"props":809,"children":810},{},[811,826],{"type":17,"tag":74,"props":812,"children":813},{},[814],{"type":17,"tag":78,"props":815,"children":816},{},[817,822],{"type":17,"tag":82,"props":818,"children":819},{},[820],{"type":23,"value":821},"Type of vehicle or cost",{"type":17,"tag":82,"props":823,"children":824},{},[825],{"type":23,"value":127},{"type":17,"tag":98,"props":827,"children":828},{},[829,859,877,895,912],{"type":17,"tag":78,"props":830,"children":831},{},[832,847],{"type":17,"tag":105,"props":833,"children":834},{},[835,840,842],{"type":17,"tag":176,"props":836,"children":837},{},[838],{"type":23,"value":839},"Personkjøretøy",{"type":23,"value":841},", meaning a passenger car, and ",{"type":17,"tag":176,"props":843,"children":844},{},[845],{"type":23,"value":846},"varebil klasse 1",{"type":17,"tag":105,"props":848,"children":849},{},[850,852,857],{"type":23,"value":851},"As a rule, ",{"type":17,"tag":62,"props":853,"children":854},{},[855],{"type":23,"value":856},"no right to deduct MVA",{"type":23,"value":858}," on purchase, leasing, maintenance, or operation",{"type":17,"tag":78,"props":860,"children":861},{},[862,867],{"type":17,"tag":105,"props":863,"children":864},{},[865],{"type":23,"value":866},"Parking related to a passenger car",{"type":17,"tag":105,"props":868,"children":869},{},[870,871,875],{"type":23,"value":851},{"type":17,"tag":62,"props":872,"children":873},{},[874],{"type":23,"value":856},{"type":23,"value":876},", because it is treated as a passenger car operating expense",{"type":17,"tag":78,"props":878,"children":879},{},[880,890],{"type":17,"tag":105,"props":881,"children":882},{},[883,888],{"type":17,"tag":176,"props":884,"children":885},{},[886],{"type":23,"value":887},"Varebil klasse 2",{"type":23,"value":889}," used in MVA-taxable business",{"type":17,"tag":105,"props":891,"children":892},{},[893],{"type":23,"value":894},"MVA deduction is generally possible for the business share",{"type":17,"tag":78,"props":896,"children":897},{},[898,907],{"type":17,"tag":105,"props":899,"children":900},{},[901,905],{"type":17,"tag":176,"props":902,"children":903},{},[904],{"type":23,"value":887},{"type":23,"value":906}," also used privately",{"type":17,"tag":105,"props":908,"children":909},{},[910],{"type":23,"value":911},"MVA deduction must be limited proportionally to use in MVA-taxable business",{"type":17,"tag":78,"props":913,"children":914},{},[915,920],{"type":17,"tag":105,"props":916,"children":917},{},[918],{"type":23,"value":919},"Car bought as trading stock, for professional rental, or paid passenger transport",{"type":17,"tag":105,"props":921,"children":922},{},[923],{"type":23,"value":924},"Exceptions to the ban on passenger cars apply",{"type":17,"tag":29,"props":926,"children":927},{},[928,932,934,939,941,946,948,953],{"type":17,"tag":176,"props":929,"children":930},{},[931],{"type":23,"value":887},{"type":23,"value":933}," (a van with the appropriate technical classification) often gives more favorable tax results than a regular passenger car, but it requires a real business need and good documentation. For private use by an employee in 2026, you may encounter, among other things, the standard method with a reduction of the list price by ",{"type":17,"tag":62,"props":935,"children":936},{},[937],{"type":23,"value":938},"50%",{"type":23,"value":940},", capped at ",{"type":17,"tag":62,"props":942,"children":943},{},[944],{"type":23,"value":945},"NOK 150,000",{"type":23,"value":947},", or the mileage method with a rate of ",{"type":17,"tag":62,"props":949,"children":950},{},[951],{"type":23,"value":952},"NOK 3.40/km",{"type":23,"value":954}," of private use, if the conditions for that method are met.",{"type":17,"tag":29,"props":956,"children":957},{},[958],{"type":23,"value":959},"Tax depreciation of a car depends on the asset group:",{"type":17,"tag":70,"props":961,"children":962},{},[963,989],{"type":17,"tag":74,"props":964,"children":965},{},[966],{"type":17,"tag":78,"props":967,"children":968},{},[969,974,979],{"type":17,"tag":82,"props":970,"children":971},{},[972],{"type":23,"value":973},"Depreciation group",{"type":17,"tag":82,"props":975,"children":976},{},[977],{"type":23,"value":978},"Examples",{"type":17,"tag":82,"props":980,"children":981},{},[982,987],{"type":17,"tag":176,"props":983,"children":984},{},[985],{"type":23,"value":986},"Saldoavskrivning",{"type":23,"value":988}," rate in 2026",{"type":17,"tag":98,"props":990,"children":991},{},[992,1013],{"type":17,"tag":78,"props":993,"children":994},{},[995,1000,1005],{"type":17,"tag":105,"props":996,"children":997},{},[998],{"type":23,"value":999},"Saldogruppe c",{"type":17,"tag":105,"props":1001,"children":1002},{},[1003],{"type":23,"value":1004},"Trucks, buses, vans, and similar vehicles",{"type":17,"tag":105,"props":1006,"children":1007},{},[1008],{"type":17,"tag":62,"props":1009,"children":1010},{},[1011],{"type":23,"value":1012},"24%",{"type":17,"tag":78,"props":1014,"children":1015},{},[1016,1021,1026],{"type":17,"tag":105,"props":1017,"children":1018},{},[1019],{"type":23,"value":1020},"Saldogruppe d",{"type":17,"tag":105,"props":1022,"children":1023},{},[1024],{"type":23,"value":1025},"Passenger cars, machinery, equipment",{"type":17,"tag":105,"props":1027,"children":1028},{},[1029],{"type":17,"tag":62,"props":1030,"children":1031},{},[1032],{"type":23,"value":622},{"type":17,"tag":29,"props":1034,"children":1035},{},[1036],{"type":23,"value":1037},"Documents worth keeping for a company car:",{"type":17,"tag":390,"props":1039,"children":1040},{},[1041,1046,1051,1056,1065,1070],{"type":17,"tag":394,"props":1042,"children":1043},{},[1044],{"type":23,"value":1045},"invoices for purchase, leasing, fuel, servicing, insurance, and fees,",{"type":17,"tag":394,"props":1047,"children":1048},{},[1049],{"type":23,"value":1050},"proof of payment,",{"type":17,"tag":394,"props":1052,"children":1053},{},[1054],{"type":23,"value":1055},"the leasing agreement, if the car is leased,",{"type":17,"tag":394,"props":1057,"children":1058},{},[1059,1063],{"type":17,"tag":176,"props":1060,"children":1061},{},[1062],{"type":23,"value":331},{"type":23,"value":1064}," for business and private trips,",{"type":17,"tag":394,"props":1066,"children":1067},{},[1068],{"type":23,"value":1069},"mileage allowance or private use calculations,",{"type":17,"tag":394,"props":1071,"children":1072},{},[1073],{"type":23,"value":1074},"the basis for MVA allocation, if the vehicle gives partial right to VAT deduction.",{"type":17,"tag":29,"props":1076,"children":1077},{},[1078,1080,1087,1089,1094,1096,1101],{"type":23,"value":1079},"Record car costs as they arise and describe them so it is clear what they relate to. If you use accounting software (e.g. ",{"type":17,"tag":144,"props":1081,"children":1084},{"href":1082,"rel":1083},"https://efirma.no/",[798],[1085],{"type":23,"value":1086},"Efirma.no",{"type":23,"value":1088},"), keep invoices and attachments together with the booking. 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In that case, you do not separately deduct fuel, servicing, insurance, or depreciation.",{"type":17,"tag":335,"props":1134,"children":1136},{"id":1135},"does-a-passenger-car-in-a-company-give-an-mva-deduction",[1137],{"type":23,"value":1138},"Does a passenger car in a company give an MVA deduction?",{"type":17,"tag":29,"props":1140,"children":1141},{},[1142,1144,1149],{"type":23,"value":1143},"As a rule, no. For ",{"type":17,"tag":176,"props":1145,"children":1146},{},[1147],{"type":23,"value":1148},"personkjøretøy",{"type":23,"value":1150},", meaning a passenger car, the lack of the right to deduct MVA covers purchase, leasing, maintenance, and operation, even if the company is registered for MVA. Exceptions include professional rental, paid passenger transport, and cars bought as trading stock.",{"type":17,"tag":335,"props":1152,"children":1154},{"id":1153},"can-the-owner-of-an-as-drive-the-company-car-privately",[1155],{"type":23,"value":1156},"Can the owner of an AS drive the company car privately?",{"type":17,"tag":29,"props":1158,"children":1159},{},[1160],{"type":23,"value":1161},"Yes, but private use is a taxable benefit if it exceeds the occasional-use limit. The company must report the benefit in the a-melding as a benefit in kind and include it in payroll accounting.",{"type":17,"tag":335,"props":1163,"children":1165},{"id":1164},"is-driving-from-home-to-a-fixed-workplace-business-driving",[1166],{"type":23,"value":1167},"Is driving from home to a fixed workplace business driving?",{"type":17,"tag":29,"props":1169,"children":1170},{},[1171],{"type":23,"value":1172},"As a rule, no. Business driving is typically travel to a client, to an assignment, to a business meeting, or to collect materials needed for the business.",{"type":17,"tag":335,"props":1174,"children":1176},{"id":1175},"do-i-have-to-keep-a-kjørebok",[1177],{"type":23,"value":1178},"Do I have to keep a kjørebok?",{"type":17,"tag":29,"props":1180,"children":1181},{},[1182,1184,1188],{"type":23,"value":1183},"When using a private car in the business, you must keep a ",{"type":17,"tag":176,"props":1185,"children":1186},{},[1187],{"type":23,"value":331},{"type":23,"value":1189}," to document business kilometers. For a company car, a driving log is very important when you need to separate private and business use or prove that limits have been met.",{"type":17,"tag":50,"props":1191,"children":1193},{"id":1192},"summary",[1194],{"type":23,"value":1195},"Summary",{"type":17,"tag":390,"props":1197,"children":1198},{},[1199,1214,1219,1224],{"type":17,"tag":394,"props":1200,"children":1201},{},[1202,1204,1208,1209,1213],{"type":23,"value":1203},"In ENK, with a private car and business trips below ",{"type":17,"tag":62,"props":1205,"children":1206},{},[1207],{"type":23,"value":1124},{"type":23,"value":1126},{"type":17,"tag":62,"props":1210,"children":1211},{},[1212],{"type":23,"value":357},{"type":23,"value":359},{"type":17,"tag":394,"props":1215,"children":1216},{},[1217],{"type":23,"value":1218},"A company car used exclusively in the business allows you to deduct actual costs and depreciation, but private use requires an adjustment or taxation.",{"type":17,"tag":394,"props":1220,"children":1221},{},[1222],{"type":23,"value":1223},"In AS, a company car can be a cost, but private use by an employee or owner-employee must be reported as a taxable benefit.",{"type":17,"tag":394,"props":1225,"children":1226},{},[1227,1229,1233],{"type":23,"value":1228},"MVA deduction for passenger cars is heavily restricted. ",{"type":17,"tag":176,"props":1230,"children":1231},{},[1232],{"type":23,"value":887},{"type":23,"value":1234}," may give the right to a deduction, but only to the extent of use in MVA-taxable business.",{"type":17,"tag":29,"props":1236,"children":1237},{},[1238,1240,1246],{"type":23,"value":1239},"If you need help deducting a car in a Norwegian company, call us at: ",{"type":17,"tag":144,"props":1241,"children":1243},{"href":1242},"tel:+4721383821",[1244],{"type":23,"value":1245},"+47 21 38 38 21",{"type":23,"value":1247},". 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