Changes in the VAT return from 2017

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A new version of the value added tax return will be introduced in 2017. Import VAT must be declared in the new return.

The new VAT return (mva-meldingen) is replacing the current form (omsetningsoppgave for merverdiavgift).

Deadlines for submission and payment will remain unchanged

You can submit the VAT return from an accounting system, or by direct (manual) registration in Altinn. The deadlines for submission and payment will remain unchanged.

  • All periods concerning 2016 must be reported using the current statement.
  • The VAT return concerns transactions from 1 January 2017.

Adapt your accounts

The VAT return contains new and changed items compared to the current form. You may need new VAT codes or accounts to extract figures specified according to the new and changed items in the VAT return. More information on VAT codes and accounts can be found under Guidance and help on this web page.

If you have an accounting system, your supplier will inform you how to proceed. You may need an updated version of the system.

If you do not have an accounting system, you must establish the necessary accounts. Go to the VAT return to see how the VAT basis and the VAT must be specified.

VAT on purchases from abroad

You are obliged to calculate and pay import VAT on all goods imports from abroad, including individual purchases. From 2017, you must report import VAT on goods in the VAT return instead of in the customs declaration. 

You will no longer receive VAT invoices from your shipping agent or the Customs authorities.  From 2017, import VAT and the basis for the tax will no longer be declared in customs declarations.

The enterprise must calculate the basis for the tax and the tax itself based on information in the customs declaration, etc. Note: The supplier invoice will not contain the necessary information to calculate import VAT. You need the customs declaration to make the correct calculation.

 

Find out more under the FAQ and Guidance and help on this web page.
The following remains unchanged:

  • All goods must still be declared to Norwegian Customs, and customs and excise duty must be paid upon declaration as at present.
  • For enterprises not registered for VAT, and private individuals, the VAT will still be included in the customs declaration and paid upon importing as today.

See the example VAT returns

RF-0002 VAT return – general industry IbanSwift

RF-0004 VAT return – primary industry IbanSwift

RF-0005 VAT return – reverse tax liability

RF-0009 Tax return for value added tax compensation (in Norwegian)

Speil mellom omsetningsoppgaven og mva-meldingen, post for post (in Norwegian)

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