VAT Returns and SAF-T in Norway

A new VAT return was introduced in 2022, based on standard Norwegian SAF-T VAT codes. Check the official information about VAT returns in Norway, including the VAT return codes.

All taxpayers must submit their VAT returns electronically via Altinn portal. Non-established taxpayers must seek assistance from locally established firms to submit the VAT returns.

The VAT return can either be submitted digitally, directly from the accounting system (“system-to-system” via API technology), or manually via the Norwegian tax authority’s portal, as well as in XML format.

Frequency of filing

The standard frequency of filing for periodic VAT returns in Norway is bi-monthly, i.e., every other month.

However, upon request, tax authorities may authorize annual reporting frequency for small enterprises meeting certain conditions. Also, farmers and fishermen must submit the VAT returns on an annual basis.

Finally, e-commerce suppliers under the VOEC scheme must submit specific returns quarterly.

Due date of VAT returns in Norway

The VAT returns in Norway must be submitted according to the following deadlines:

• Bi-monthly: One month and 10 days following the end of the reporting period
• Annual: By 10th March of the following year.
• VOEC scheme: the 20th day of the month following the end of the quarter.

If the deadline is on a Saturday, Sunday, or public holiday, the deadline for submission and payment is the next working day.

Find here the official tax calendar for VAT compliance obligations in Norway.

VAT payments in Norway

You must pay VAT at the same time as you submit the tax return for VAT. When you have submitted the tax return for VAT, you will find the payment information via Altinn. The payment reference is the KID number.

You must pay VAT in Norwegian kroner (NOK). The payment must be made to the tax authority’s bank account by the due date of the submitted VAT return. All payments of VAT due must be made by bank transfer.

The bank accounts to make the payments are the following:

If you have a KID number for making the payment:

IBAN no.: NO5876940518888

BIC/SWIFT: DNBANOKK

If you do not have a KID number for making the payment:

IBAN no.: NO2476940517075

Recipient data: Skatteetaten Merverdiavgiftsregnskapet. Postboks 38. 4891 Grimstad

Find VAT payment information.

VAT Refunds in the Norwegian VAT Return

The excess of input VAT is automatically refunded to the taxpayer within three weeks approximately. This is, when a taxable person declares more VAT deductible – e.g., due to purchases-, than VAT collected from sales, the difference is a VAT credit which shall be reimbursed to the taxpayer. The tax authorities will add up the corresponding interest in case of late repayment.

You can only claim VAT refund on purchases where the seller is registered in the VAT register and where the invoice contains the seller´s organisation number and the letters MVA.

Before the VAT refund, the tax authorities may carry out a verification of the information reported in the VAT return, requesting copies of invoices.

Check here for more details about VAT refunds. Also, learn more about interest for late payments.

Nil and Corrective VAT Returns in Norway

A nil VAT return needs to be submitted even if there are no transactions to be reported for that period.  

The tax authorities will only consider the latest VAT return submitted. If you want to make corrections to a VAT return already submitted, then you must therefore submit a new VAT return. You can make changes within 3 years after the original deadline.

VAT penalties in Norway

Interest is applied if you do not pay VAT on time. It is charged on a daily basis from the date the VAT payment is due until you pay the amount outstanding. From 1 January 2024, the interest on arrears rate is 12.5%.

Also, if you do not file VAT return in time, the Norwegian tax authorities will normally send you a letter including a new deadline. If the new deadline is not met, then a enforcement penalty is imposed: the rate is half a court fee per day (the court fee is NOK 1,243 per day). The maximum limit is 50 court fees, meaning a maximum amount of NOK 62,150.

Learn more about interest for late payments and enforcement fines. Finally, find more information about appealing enforcement fines.

VAT Returns for Reverse Charge

Sole traders and public enterprises that are not registered in the VAT Register must submit the VAT return for reverse charge if the enterprise made purchases under reverse charge during a reporting period.

Find below the scenarios where reverse charge applies on purchases and this special VAT return is due:

• Services purchased from abroad, Svalbard or Jan Mayen for more than NOK 2,000 (without VAT).
• Domestic purchases of emission allowances for more than NOK 2,000 (without VAT).
• Domestic purchases of gold for more than NOK 2,000 (without VAT).

Learn more about VAT returns for reverse charge; you need to select the return type: VAT return for reverse tax liability.

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