Who must submit VAT returns?
There are no changes from the current turnover statement. Businesses which are required by law to be registered for value added tax must submit VAT returns. The Register of Legal Entities contains information on which businesses are registered for VAT.
When will the VAT return be introduced?
The VAT return must be used for all value added tax which is posted during 2017. This means that the accounting process must be adapted to the VAT return with effect from 1 January 2017. The new VAT return must be submitted for the first time for the first reporting reporting period of 2017.
Transactions for 2016 must be reported in the old VAT return, even though the due date for the reporting period is in 2017.
Which turnover statements will be replaced?
All the statements will be renamed, but only RF-0002 and RF-0004 will undergo major changes in the form of new and amended items. Item 1 of RF-0005 will be split into remote services and domestic purchases of climate quotas/gold.
RF-0002 VAT return – General industry
RF-0004 VAT return – Primary industry
RF-0005 VAT return – Reverse tax liability
RF-0009 VAT return for VAT compensation
The only change in RF-0009 is the name of the form.
You can see the VAT returns here. You will also see an overview of the links between the items in the old and the new VAT return.
What changes have been made to the VAT return (RF-0002 and RF-0004)?
In the new VAT return, domestic and foreign transactions are separated. Some items have been split into several items in the new return, like item 3 and item 7.
See an overview of the links between the items in the old and the new VAT return.
Because import VAT for goods must now be included in the VAT return, three new items have been added:
- item 9 Imported goods and calculated tax at 25 %
- item 10 Imported goods and calculated tax at 15 %
- item 11 Imported goods on which Value Added Tax is not to be levied
In item 11 you must enter the basis for VAT, but VAT is not to be levied.
Deductible VAT must be entered in item 17 or 18.
Go to mva-melding for an overview of the items in the VAT return, see the right hand menu under "Guidance and help".
How should the VAT return be submitted?
The VAT return will be submitted in the same way as today, either in the form of a file from the accounting system or through direct entry in Altinn.
Will the VAT return be available in English?
Yes, the VAT return and associated information will also be available in an English version on Altinn. You can see the English version of the form here.