If you run an agricultural, forestry or fishing business, you must report VAT annually

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If you run an agricultural, forestry or fishing business, you must submit annual tax returns for VAT. This also applies to others who run a business within primary industry. The requirement to have a turnover of less than NOK 1 million does not apply.

Deadline for submission: 10 April (applies to agriculture, forestry and fisheries)
You must submit a return even if your turnover during the period is zero.

If you have other vatable turnover, in addition to an agricultural, forestry or fisheries business, you can apply to submit annual tax returns for VAT for this turnover.

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