The deadline for making corrections is as follows: Within three years after the original submission deadline for the tax return for VAT you wish to change.
- If you discover inaccurate information in a tax return for VAT, you must submit a correction to the Norwegian Tax Administration.
- If you discover inaccurate information in a customs declaration, you must submit an application for recalculation to Norwegian Customs. Changes to a customs declaration can often result in changes to VAT. If this is the case, you must also submit a VAT correction for the period concerned.
Should I claim a refund for VAT?
No, in the case of VAT-registered enterprises, the VAT will be refunded when a correction is submitted for the period which was incorrect. This applies from 1 January 2017 inclusive.