Reporting and paying VAT
Once your business has been registered in the VAT Register, you must submit tax returns for VAT (Tax return for VAT) six times a year. The tax return for VAT is a report of vatable sales and purchases made during the period.
When you have been registered for VAT for at least a year, you can apply to submit tax returns for VAT annually (annual tax return for VAT) if your turnover is less than NOK 1 million. In order to apply for this, you should use the form Coordinated register notification.
Enterprises within agriculture, forestry and fisheries (the primary industries) always submit annually.
You will receive the tax return for VAT in the 'inbox' in Altinn well in advance of the submission deadline. Here, you will see the KID number and account number for any payment that is due. You can also submit the VAT return directly from most accounting systems.
The return must be submitted and outstanding VAT must be paid within one month and ten days after the end of each period. The periods are as follows:
- 1st period January/February - 10 April
- 2nd period March/April- 10 June
- 3rd period May/June- 31 August
- 4th period July/August - 10 October
- 5th period September/October - 10 December
- 6th period November/December - 10 February
The tax return for VAT must be submitted even if there were no sales during the period concerned.
The submission and payment deadline for the annual tax return for VAT is the 10th March in the year after the income year. If you apply to submit annual tax returns for VAT, the deadline is 1 February in the income year. If you submit annual VAT returns, but would prefer to submit one return per period, you must submit an application to do so to the tax office by 1 December in order for the new arrangement to take effect in the following year.
If you run a business within the agriculture, animal product, horticulture, market gardening, forestry or fisheries sector, the deadline for submission and payment is 10 April. You can also include sales from another sector in this tax return for VAT if the sales in that sector do not exceed NOK 30,000 during the year. If you exceed this limit, you must register the other activity for VAT separately. You can do this even if the sales in other industry do not exceed NOK 50,000.
Interest will be calculated on overdue VAT payments.
In addition, an enforcement fine can be imposed in the event of late or non-submission of mandatory information to the Norwegian Tax Administration or if the information that is provided contains obvious errors. Make a note of the deadlines and make sure you submit on time.
Imports and VAT
The basis for calculating VAT in connection with imports is determined using the customs value. In other words, what you either have paid or will pay for the goods abroad, including the cost of transportation to Norway, insurance, packaging, etc. plus any customs and excise duties.
The basis for VAT is stated in the tax return for VAT. If your enterprise is not registered for VAT, VAT must be paid at the customs office or via the shipping agent/carrier.
More information on this can be found in the article on imports.
When you import gifts, VAT must be paid on gift consignments with a value of over NOK 1,000.
When you purchase remotely deliverable services from abroad (e.g. software and consultancy services provided via the internet), the purchase must be included in the tax return for VAT when the purchase concerns a service which would have been subject to VAT in the case of a sale from a Norwegian enterprise.
If you are not registered in the VAT Register, such purchases must be reported via a separate tax return for VAT. This return must be submitted every three months, but you do not calculate and pay VAT until the combined value of remote delivered services in a quarter exceeds NOK 2,000, excluding VAT.
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