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Following the implementation of postponed import VAT accounting in Norway, the form for periodic VAT returns has been amended.
Norway introduced the possibility of reporting import VAT amounts in your VAT return as input and output VAT, hence avoiding the payment of import VAT at the border and improving the cash flow of importers in Norway.
Following these changes, a new VAT return form skattemelding for merverdiavgift will be introduced as from January 2017. This form will increase the number of boxes from 11 to 19. Therefore, it is important that businesses registered in Norway understand the new reporting requirements to ensure that VAT is accounted correctly in order to comply with the new form. The new form will be applicable for the January and February VAT period, due by 10 April 2017.