Tax return for VAT for reverse tax liability
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.