Reporting VAT in connection with imports

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You must report via the tax return for VAT in the same way as you do for other VAT.

The tax return for VAT has three completely new items which concern import VAT (VAT on imports):

  • Item 9 Imported goods and calculated tax at 25%
  • Item 10 Imported goods and calculated tax at 15%
  • Item 11 Imported goods on which VAT is not to be calculated.

Under item 11, you should only enter the VAT basis, and you should not calculate tax on it.


If you discover errors in a tax return for VAT, you must submit a correction to the Norwegian Tax Administration.


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