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How to submit a quarterly declaration

Businesses registered with VOEC must report and pay VAT every quarter. In the quarterly report you must enter the VOEC number, total sales and 25 per cent VAT.

When you click on the box "Submit a quarterly report" this page will open:

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Click "Start service".

On the first login page, click "Proceed to alternative log-in methods" 

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If this page is in Norwegian, you can change to English in the language (Språk) drop-down menu at the top right corner.

Scroll down and click "Log in without national identity number/D-number".

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You'll then be sent to the VOEC login page.

Enter your username and password and click "Log in".You'll then access the correct page for submission of your VOEC return (form RF-1292).

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Any previously created and unfinished forms will remain in your inbox for further processing. See step 5, otherwise go to step 6.

If you see this picture after you've logged in, you can:

  • open a new form/service, or
  • open an existing form/service (choose "Go to inbox").

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You've now accessed form RF-1292 VAT On E-Commerce (VOEC) - VAT return.

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Select main declaration if you have not previously submitted a VOEC return for the same period.

Select additional declaration if you entered an incorrect figure in your previously submitted VOEC return. The additional declaration can have a positive or negative value and will be added to the previously submitted main declaration, it will not replace it. Fill in the amount in the field "Sale of goods" or "Sale of electronic services", not in the corrections fields.

Sale of goods: enter the basis for the outgoing VAT on sale of goods in the "Total sales (ex VAT)" field. The VAT field will be automatically completed with 25 percent.

Corrections to previous VAT returns – goods: enter any corrections to previously submitted declarations relating to sale of goods. All credit notes should be deducted in the period they are issued, not in the period the supply was made.

Sale of electronic services: enter the basis for the outgoing VAT on sale of electronic services in the total sales field. The VAT field will be automatically completed with 25 percent.

Corrections to previous VAT returns – services: enter any corrections to previously submitted declarations relating to sale of electronic services. All credit notes should be deducted in the period they are issued, not in the period the supply was made.

Nil declaration: for periods where you have had no sales and no corrections of previous periods, please tick this box.

Comments: if the total VAT due is a negative amount a comment field will appear. Please use the field to explain why the amount is negative. If required, the tax office will ask you to provide evidence. Please also inform us of the company's bank details (bank name, IBAN and SWIFT) for any repayments.

After you've completed the form, click "Check form".

If you've entered everything correctly, this box will appear:

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Click "Close". Then you have to click "Proceed to signing".

The last step is signature and submission. Click "Sign and submit".

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The confirmation page will look like this: 

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You'll also receive a confirmation mail from Altinn.

Please use your VOEC number as payment reference when transferring the declared VAT amount. The company must pay all bank charges.

Watch video: Submit quarterly report

The video shows step by step how to submit quarterly report.

VAT must be reported and paid every quarter. Declarations must be submitted and payments made 20 days after the end of the period. Each period covers a calendar quarter commencing on January 1st, April 1st, July 1st and October 1st.

As a supplier, you must submit a VAT declaration in the simplified registration system containing:

  • VOEC number
  • basis of calculation and
  • calculated VAT

The amount, declared and paid, must be rounded off to the nearest whole NOK. Please note that the amount received by us should not differ from the declared amount due to bank charges.

Bank details for making payments:

  • Payee:
    Merverdiavgift, avd. Regnskap
    P.O. Box 38
    4891 Grimstad
    Norway

  • Bank:
    DNB Bank ASA
    SWIFT/BIC: DNBANOKK
    IBAN: NO5876940518888