Tax return for VAT for reverse tax liability


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The tax return for VAT for reverse tax liability must be submitted by businesses and public sector enterprises not registered in the VAT Register which:

The tax return for VAT must be submitted quarterly by the following dates:

1st quarter – 10 May

2nd quarter – 10 August

3rd quarter – 10 November

4th quarter – 10 February

The return must only be submitted for quarters in which an obligation to calculate VAT arises.

You should not calculate and pay VAT until your total purchases during a quarter exceed NOK 2,000. The VAT should not be included in this amount.


To report for 2016, you should use the Turnover statement for reverse tax liability.

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