When and how will payment take place?
VAT must be declared and paid quarterly, with a deadline for the submission of returns and payment 20 days after the end of the period:
Reporting period VAT declaration and payment due by:
|Reporting period||VAT declaration and payment due by|
|1 July to 30 September||20 October|
|1 October to 31 December||20 January|
|1 January to 31 March||20 April|
|1 April to 30 June||20 July|
In the simplified registration system, the supplier must submit a VAT return stating its identification number, the calculation basis and the calculated VAT translated into Norwegian kroner (NOK).
The amounts, declared and paid, must be rounded off to the nearest whole krone. When calculating from other currencies, the exchange rate published weekly by the Norwegian Customs must be used. Please note that the amount received by us should not differ from the declared amount due to bank charges.
Bank details for making payments
Merverdiavgift, avd. Regnskap
DNB Bank ASA
IMPORTANT: It is essential that you use your 7 character scheme identification number (issued at registration) as the payment reference.
Deletion from the simplified registration system