Help text in Altinn - RF-0002 VAT return – general industry

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This is the help text to the form in Altinn. In addition to information on the contents in each item, this document contains some technical details which are only relevant for the form in Altinn. If you are not going to register the VAT return directly in Altinn, you may disregard this technical information.

Information about the taxpayer

The name and address is obtained from the Register of Legal Entities. Any errors or omissions must be corrected there (www.brreg.no). Do not wait to submit the VAT return until the errors have been corrected. We will receive such corrections automatically from the Register of Legal Entities.

Any new account number may be specified on the first page.

Return type

Select the main return if you have not previously submitted a VAT return for the same period. A corrected return will replace any previously submitted VAT return, while an additional return must contain additions to a previously submitted VAT return for the same period.

Item 1 Total turnover and withdrawal outside the scope of the Value Added Tax Act

Here, you enter the total of all turnover and withdrawal for goods and services that are exempt from the Value Added Tax Act (turnover and withdrawal outside the scope of the Act). This covers in particular:

  • turnover as described in Sections 3-2 onwards of the Value Added Tax Act
  • turnover before the threshold for registration in the VAT Register has been exceeded
  • turnover in jointly registered enterprises

Public subsidies that do not constitute fees for turnover must not be included in item 1. The same applies to sponsor income received as a gift. Financial income and occasional income in the form of winnings from games and other gains on capital must not be included in item 1. Financial income also covers other financial turnover, such as net income from financial instruments, including interest and share dividends. Turnover abroad must not be included in item 1.

The amount in item 1 is obtained for use in official statistics and is not used by the Tax authorities to determine Value Added Tax or tax.

Item 1 is not included in the totals or calculation.

Item 2 Total turnover and withdrawals within the scope of the Value Added Tax Act and imports

This field is automatically completed.

This calculates the total of:

  • the turnover for all goods and services subject to the calculation of Value Added Tax
  • the turnover of all goods and services covered by the Value Added Tax Act (turnover within the scope of the Act), but where the turnover is exempt from tax (zero rate)
  • all withdrawals of goods and services subject to the calculation of Value Added Tax
  • all withdrawals of goods and services covered by the Value Added Tax Act, but where the withdrawal is exempt from tax (zero rate)
  • all imports of goods
  • all imports of services (purchase of services from abroad) subject to the calculation of Value Added Tax

In the case of withdrawals and bartering, the tax must be calculated on the ordinary sale value for corresponding goods or services.

The amount in item 2 must cover all activity in the enterprise that must be declared (turnover, withdrawals, imports). The amount must be exclusive of Value Added Tax.

Item 2 must be equal to the total of items 3-12.

Item 3 Domestic turnover and withdrawals, and calculated tax at 25%

Here, you enter the domestic turnover and withdrawals of goods and services that are to be calculated with Value Added Tax at the ordinary rate of 25%.

The turnover or withdrawals must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

You must enter the basis for the outgoing Value Added Tax of 25% in the basis field.The tax field will be automatically completed with 25% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

Items 3-12 are added together in item 2.

Item 4 Domestic turnover and withdrawals, and calculated tax at 15%

Here, you enter the domestic turnover and withdrawals of goods and services that are to be calculated with Value Added Tax at a reduced rate of 15%, i.e. turnover and the withdrawal of foodstuffs (food and drinks).

The turnover or withdrawals must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

You must enter the basis for the outgoing Value Added Tax of 15% in the basis field.

The tax field will be automatically completed with 15% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

Items 3-12 are added together in item 2.

Item 5 Domestic turnover and withdrawals, and calculated tax at 10%

Here, enter the domestic turnover and withdrawals of goods and services that are to be calculated with Value Added Tax at the reduced rate of 10%, i.e. turnover and provision of room rental in hotels and other similar enterprises, the letting of real property for camping and the letting of cabins, holiday apartments and other holiday homes. The reduced rate of 10% is also used for the turnover and provision of passenger transport services, domestic vehicle ferries and for entry tickets to cinemas, museums, galleries, amusement parks, experience centres and major sports events.

The turnover or withdrawals must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

You must enter the basis for the outgoing Value Added Tax of 10% in the basis field.

The tax field will be automatically completed with 10% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the fieldfor additional information field along with an explanation of any deviations.

Items 3-12 are added together in item 2.

Item 6 Domestic turnover and withdrawals exempt from Value Added Tax

Here, you enter the domestic turnover and withdrawal of goods and services that are covered by the Value Added Tax Act, but exempt from Value Added Tax (zero rate). See the Value Added Tax Act, Chapter 6, except §§ 6-21 and 6-22.

Enter the export of goods and services exempt from Value Added Tax in item 8.

The turnover or withdrawals must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Items 3-12 are added together in item 2.

Item 7 Domestic turnover with reverse tax liability

Here, the seller enters his domestic turnover of goods and services with a reverse tax liability, i.e. turnover where the purchaser must calculate and pay Value Added Tax. This currently applies to sales of climate quotas and gold to self-employed persons and public sector enterprises (see Section 11-1 (2) and (3) of the Value Added Tax Act.

The turnover must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Items 3-12 are added together in item 2.

Item 8 Exports of goods and services exempt from Value Added Tax

Here, you enter the turnover for goods and services outside the Value Added Tax area (exports). Such turnover is exempt from Value Added Tax (zero rate). See the Value Added Tax Act, Chapter 6, §§ 6-21 and 6-22.

The Value Added Tax area refers to the Norwegian mainland and all areas within the territorial border, but does not include Svalbard, Jan Mayen or the Norwegian dependencies.

The Value Added Tax Regulation and the Customs Regulation contain more detailed rules concerning the registration and documentation obligation for account information associated with exports.

The turnover must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Items 3-12 are added together in item 2.

Item 9 Import of goods, and calculated tax at 25%

Here, enter imports of goods into the Value Added Tax area to be calculated for Value Added Tax at the ordinary rate of 25%. The Value Added Tax area refers to the Norwegian mainland and all areas within the territorial border, but does not include Svalbard, Jan Mayen or the Norwegian dependencies. All imports of goods must be entered in items 9, 10 or 11 of the VAT return. Import of goods that are exempt from the duty to declare in accordance with the provisions of the Customs Act, and where VAT must not be levied or is fully deductible,  must not be entered in the VAT return.

Shared enterprises, i.e. enterprises that carry on both taxable activities and non-taxable activities, must specify all Value Added Tax arising in connection with the import of goods. In the VAT return, municipalities, etc., which are entitled to compensation must also state all VAT arising on the import of goods. Calculated input Value Added Tax in connection with the import of goods that are not for use in the taxable part of the enterprise may not be entered as deductible in items 17 or 18.

Goods refers to all physical objects as well as electric power, water from waterworks, gas, heating and cooling. Imports of goods must be declared to the customs authorities. However, registered tax subjects in the Value Added Tax Register who are liable to report input Value Added Tax in the VAT return, are not to specify the tax basis and Value Added Tax rate in the customs declaration.

Value Added Tax in connection with the import of goods must be specified in the VAT return for the reporting period in which the goods are cleared through customs (time of customs clearance).

The calculation basis must be determined in accordance with the provisions of Chapter 7 of the Customs Act concerning the basis for calculating customs duty (the customs value). Customs and other duties charged in connection with the import are included in the calculation basis. Section 4-11 of the Value Added Tax Act contains special provisions regarding the calculation basis for individual goods, including the import of artworks, collectors' items and antiques.

You must enter the basis for the input Value Added Tax in the basis field at the ordinary rate of 25%.

The tax field will be automatically completed with 25% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

You enter deductible import Value Added Tax in item 17.

Items 3-12 are added together in item 2.

Item 10 Imported goods, and calculated tax at 15%

Here, you enter imports of goods into the Value Added Tax area to be calculated for Value Added Tax at a reduced rate of 15%, i.e. imports of foodstuffs (food products and beverages).

See the explanation for item 9 above.

You must enter the basis for the input Value Added Tax in the basis field at the ordinary rate of 15%.

The tax field will be automatically completed with 15% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

You enter deductible import Value Added Tax in item 18.

Items 3-12 are added together in item 2.

Item 11 Imported goods on which Value Added Tax is not to be levied

Here, you enter imported goods into the Value Added Tax area which must be declared in accordance with the provisions of the Customs Act, but for which Value Added Tax is not to be levied. Such goods are specified in more detail in Chapter 7 of the Value Added Tax Act  with further reference to the Norwegian Customs Act.

Value Added Tax must not be levied on the import of several types of goods that are exempt from customs duty on imports or that are not subject to, or exempt from, Value Added Tax in connection with domestic sales. Among other things, Value Added Tax must not be calculated in connection with the import of electric cars, vessels and goods for vessels, aircraft and goods for aircraft, platforms, etc. and for electric power. Value Added Tax must also not be calculated in connection with the temporary import of goods that are to be re-exported or in connection with the re-importing of goods in unaltered condition.

See the explanation for item 9 above.

Items 3-12 are added together in item 2.

Item 12 Services purchased from abroad, and calculated tax at 25%

Here, you enter the purchase of remote services from abroad (outside the Value Added Tax area) if the service is vatable in connection with sales in Norway. See Section 3-30 of the Value Added Tax Act; see Section 11-3. Remote services include consultancy services, legal services leading up to court proceedings, mediation services (with certain exceptions, including estate agents), auditing, programming and all services that can be delivered via the internet.

The tax must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

You must enter the basis for the input Value Added Tax in the basis field at the ordinary rate of 25%.

The tax field will be automatically completed with 25% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

Enter deductible import Value Added Tax in item 17.

Items 3-12 are Added together in item 2.

Item 13 Domestic purchases of goods and services, and calculated tax at 25 %

Here, you enter domestic purchases of goods and services with a reverse tax liability, i.e. sales where the purchaser rather than the seller must calculate and pay Value Added Tax. This currently applies to sales of climate quotas and gold to self-employed persons and public sector enterprises (see Section 11-1 (2) and (3) of the Value Added Tax Act.

The tax must be specified in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

You must enter the basis for the output Value Added Tax in the basis field at the ordinary rate of 25%.

The tax field will be automatically completed with 25% of the basis when you proceed in the form. You can change the figure for this yourself, but if you do you must provide an explanation in the comments field at the bottom of the form.

Enter deductible import Value Added Tax in item 14.

Item 14 Deductible domestic input tax 25%

Here, you enter the deductible domestic input Value Added Tax at the ordinary rate of 25%. Input tax is the Value Added Tax payable on purchases of goods and services.

Input tax incurred in connection with the import of goods or services from abroad must be entered in item 17 or 18.

Only input tax on goods and services for use in enterprises covered by the Value Added Tax Act gives entitlement to a deduction. Among other things, there is no deduction entitlement for entertainment and for gifts and goods for distribution for advertising purposes. There is a proportional deduction entitlement for acquisitions partly for use in taxable activities (joint purposes).

Input tax must be specified as a deduction in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Item 15 Deductible domestic input tax 15%

Here, enter the deductible domestic Value Added Tax at the reduced rate of 15 %, i.e. the deductible tax on purchases of food products, and fish acquired by or through a fish sales cooperative at the reduced rate 11.11%.

Only input tax on services for use in enterprises covered by the Value Added Tax Act gives entitlement to a deduction. There is no deduction entitlement in connection with the purchase of food, etc. for the enterprise's owner, management, employees and pensioners.

Input tax must be specified as a deduction in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Item 16 Deductible domestic input tax 10%

Here, enter the deductible domestic Value Added Tax at the reduced rate of10%, i.e. the deductible tax on purchases including overnight accommodation services and passenger transport.

Only input tax on services for use in enterprises covered by the Value Added Tax Act gives entitlement to a deduction. There is no deduction for expenses for driving between your home and workplace. You will not generally be entitled to a deduction for expenses in connection with the acquisition and use, etc. of a passenger vehicle.

Input tax must be specified as a deduction in the VAT return for the period for which the documentation is dated (documentation date) in accordance with the provisions of the Bookkeeping Regulation.

Item 17 Deductible import Value Added Tax, 25%

Here, you enter the deductible import Value Added Tax at the ordinary rate of 25%, which is calculated on the import of goods or the purchase of services from abroad, i.e. item 9 or 12 in the VAT return. Only input tax on goods and services for use in enterprises covered by the Value Added Tax Act gives entitlement to a deduction. Shared enterprises, i.e. enterprises that carry on both taxable activities and non-taxable activities, have no deduction entitlement for calculated input Value Added Tax for goods and services for use in the non-taxable part of the enterprise. The same applies to calculated input Value Added Tax for goods and services for use in non-taxable parts of enterprises in municipalities entitled to compensation, etc. There is a proportional deduction entitlement for purchases partly for use in taxable activities (joint purchases).

Input import Value Added Tax in connection with the import of goods must be specified as a deduction in the VAT return for the period in which the goods are cleared through customs (time of customs clearance). Input import Value Added Tax in connection with the purchase of services from abroad must be specified as a deduction in the VAT return for the period for which the documentation is dated (documentation date).

Item 18 Deductible import Value Added Tax 15 %

Here, you enter the deductible import Value Added Tax at the reduced rate of 15%, which is calculated in connection with the import of foodstuffs (food products and beverages), i.e. in item 10 in the VAT return. Only input tax on goods for use in enterprises covered by the Value Added Tax Act gives entitlement to a deduction. There is no deduction entitlement for Value Added Tax incurred in connection with the import of foodstuffs, etc. for the enterprise's owner, management, employees and pensioners.

Input import Value Added Tax must be specified as a deduction in the VAT return for the period in which the goods are cleared through customs (time of customs clearance).

Item 19 Tax payable/Tax in credit

This field is automatically completed (the total of items 3, 4, 5, 9, 10, 12 and 13 minus items 14-18).

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