Modernising our VAT systems

The Norwegian Tax Administration is modernising its VAT systems. The work started in 2019 and plans to finalize by the end of 2023.

Key aims for modernising

  • Increase compliance with rules relating to taxes and duties
  • Reduce the extent of  the hidden economy
  • Making it easier for business in duties regarding VAT.

Why we are modernising

  • Rules and regulations are becoming more complex
  • Lack of compliance with VAT laws results in some businesses gaining an unlawful competitive advantage over others, and revenue losses for the government
  • Systems and solutions of VAT support and services have remained more or less unchanged since 1970 and being based on manual work processes. 

What’s new?

Here you can keep up to date on the latest news about the modernising process. The Tax Administration uses the agile method and updates this overview continuously.

We’re launching a new tax return for VAT compensation in 2023. The new return will be available from 1 March 2023 and will replace RF-0009 in Altinn.

You can submit the new tax return for VAT compensation directly from the accounting system if your system offers this service, or through the logged-in service for value added tax at skatteetaten.no.

What’s new?

The new VAT return is flexible and is checked for errors before you submit. The fields of the old return have been replaced with SAF-T codes, which are codes in an electronic standard format for digital information that is sent to and from the Tax Administration. You can also enter pre-defined remarks and upload attachments.

 

Item in the old VAT return​

Code in the new VAT return

Description in the new VAT return

1

1

Purchases of goods and services with compensation for VAT (standard rate)

1

14

Compensation for value added tax paid upon import (standard rate)

1

81

Purchases of goods from abroad with compensation for VAT (standard rate)​

1

86

Purchases of services from abroad with compensation for VAT (standard rate)​

1

91

Purchases of emission allowances and gold with compensation for VAT (standard rate)​

2

11

Purchases of goods and services with compensation for VAT (middle rate)​

2

15

Compensation for value added tax paid upon import (middle rate)​

2

83

Purchases of goods from abroad with compensation for VAT (middle rate)​

3

13

Purchases of goods and services with compensation for VAT (low rate)​

3

88

Purchases of services from abroad with compensation for VAT (low rate)​

 

There will be a new solution for auditor’s attestation, and the auditor must attest by logging in to the Tax Administration’s solution – even when the enterprise has submitted via an accounting system.

Watch a demonstration of the new tax return for VAT compensation (in Norwegian only)

The Tax Administration has launched a new service for businesses who are registering in the VAT Register. With the new service, the processing time for most registrations will be reduced from several weeks to a few minutes.

Now you can use the Norwegian Tax Administration’s solution to carry out all types of registrations, changes and deregistrations in the VAT Register. The Coordinated register notification part 2 is no longer in use.

With the launch of a simpler and faster service for applying for registration in the Value Added Tax Register, we have discontinued the paper applications that previously could be used in the registration process.

The new, two-step submission process will allow accountants and auditors to apply for the VAT registration on behalf of businesses. This is the first version of the service, and we’re continuously working to improve the solution.

We launch a new tax return for VAT on 1 January 2022. This means that you must submit tax returns for VAT for periods after 1 January 2022 in the new format.

Businesses who submit tax returns for VAT through their own technical systems must check if it’s necessary to make changes in the technical interface before the transition to the new tax return for VAT. You’ll find more information and technical specifications for the new solution at our Github-page.

Altinn roles or access to the the registration service for value added tax is required to complete and/or send applications for all VAT registrations. In addition to this, Altinn roles are required when submitting the VAT return.

The registration procedure

To register a business, you need one of the following roles in Altinn:

  • Responsible auditor
  • Accounting employee
  • Accountant with signing rights
  • Accountant without signing rights
  • Assistant auditor

You can also register if you have a pre-delegated role in the business, for example as a general manager or chairman of the board.

To sign, you need one of the following roles in Altinn:

  • Limited signing right
  • Contact person NUF

Delegated access to the registration service

In Altinn, the business can delegate access for lawyers and advisers to the registration service for value added tax . Alternatively, a person who already has a connection to the business in Altinn may request access through Altinn.

The access to the registration service for value added tax in Altinn can be delegated on an individual or enterprise level (access on the enterprise level is only granted if the person requesting access has an existing connection with the business).

When delegating access to a person, you must state the national identity number or a chosen username used for the enterprise in Altinn. The access is not limited in terms of time, and the business must therefore remove the access when the lawyer or adviser no longer needs it. It is likely that functionality that allows you to add time limits will be implemented at a later point.

Altinn roles for lawyers and advisers

Lawyers and advisers may acquire Altinn roles for a business. This is done in collaboration with the relevant enterprise. The role title will only be visible to the one who delegated the role. It will not be visible in other systems, for example the Central Coordinating Register for Legal Entities (CCR).

VAT return

No changes will be made to today’s practise:

To complete a VAT return, you need one of the following roles in Altinn:

Responsible auditor, Accounting employee, Accountant without signing rights or Assistant auditor.

To sign, you need one of the following roles in Altinn:

Limited signing rights, Contact person NUF or Accountant with signing rights.

Here you can find an overview of the different Altinn roles and read more about Altinn roles and rights.

Enhanced functionality

The Tax Administration plans to develop functionality for delegating power of attorney in individual cases, since this may be relevant for, for example, applications, appeals and retrospective audits. This is additional functionality that will be developed at a later date, and at the moment there is no estimated date of launch.

Get updates with latest information

Keep yourself updated with latest information on skatteetaten.no/nymva or subscribe to Skatteinfo (not available in English) - the Tax Administration’s newsletter for accountants and auditors.

For questions

Address questions regarding the modernisation of the VAT program on email: [email protected].

Did you know?

  • In 2020, 310 billion kroner worth of value added tax was paid to the Tax Administration. 
  • Before VAT was established in 1970, a similar practice existed that went by the name of sales tax), a temporary tax set aside in the event of a crisis.
  • VAT is an abbreviation of value added tax (In Norwegian it is abbreviated to "mva". "Moms", an earlier Norwegian abbreviation, stood for "value added sales tax". This outdated abbreviated is sometimes still used today to mean value added tax.