Small enterprises can apply to report VAT once a year

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Some enterprises can make payments once a year. Special rules will then apply. With effect from 1 January 2017, stricter rules will apply to applicants.

We call declaring VAT once a year “annual periods”.

The following requirements apply to applicants for annual periods:

  • Your turnover during the past 12 months must be less NOK 1 million
  • You must have been registered in the VAT Register for at least one year
  • You must have submitted tax returns for VAT correctly and punctually every other month for at least one year

Application deadline: 1 February

Deadline for submission: 10 March (applies to applicants for annual periods)
You must submit a return even if the turnover during the period is zero.

Apply for annual periods via Coordinated register notification

Go back to paying every other month?

If you wish to return to paying every other month, you must apply to the tax office by 1 December in order for the new arrangement to apply from 1 January of the following year. If your application is approved, you will then have to submit returns every other month for at least the next two years. You will be obliged to apply if your turnover exceeds NOK 1 million.

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