Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
As from January 2017, import VAT amounts must be reported in your Norwegian VAT return. Before the changes, import VAT was reported in a separate form called ´omsetningsoppgave for merverdiavgift´. These changes are due to the VAT authorities taking over from the Customs authorities on the collection of import VAT.
The tax authorities have now updated the VAT return form to include a box for import VAT. The amount to be included in this box must be taken from the customs declaration.
Deadlines for submission and payment of the VAT remain unchanged. In Norway, VAT returns are submitted every two months. The due date for these returns is the 10th day of the second month following the reporting period.
There is more information about the new Norwegian VAT return form in website of the tax authorities.