Coronavirus - important information from the Tax Administration

Paying VAT

You must pay VAT at the same time as you submit the tax return for VAT. When you’ve submitted the tax return for VAT, you’ll receive payment information via Altinn.

Important information

If you're having financial issues as a result of the coronavirus situation, you may apply for deferred payment.

Account number and KID number

You can find the KID number and account number you need to pay VAT in Altinn.

If you do not have a KID number available or have not received payment information, you can create a KID number for the VAT payment.

Change account number for refunds

You can change the account number for refunds.

Deadlines

You must pay VAT at the same time as you submit the tax return for VAT. Most enterprises pay VAT every other month.

See here for an overview of the submission deadlines for the tax return for VAT

We call reporting and paying VAT once a year an “annual period”.

Certain enterprises can make payments once a year. 

The following requirements apply to applicants for annual periods

  1. Your turnover during the past 12 months must be less NOK 1 million.
  2. You must have been registered in the VAT Register for at least one year.
  3. You must have submitted tax returns for VAT correctly and punctually every other month for at least one year.

Application and deadlines

  • Application deadline: 1 February
  • Deadline for submission: 10 March (applies to applicants for annual periods)

You must submit a return even if the turnover during the period is zero.

Apply for annual periods via Coordinated register notification.

Return to paying every other month?

If you wish to return to paying every other month, you must apply to the Tax Administration by 1 December in order for the new arrangement to apply from 1 January of the following year. If your application is approved, you will then have to submit returns every other month for at least the next two years. You're required to apply if your turnover exceeds NOK 1 million.

 

If you run an agricultural, forestry, reindeer husbandry or fishing business, you must submit an annual tax return for VAT. This also applies to others who run a business within a primary industry. The requirement to have a turnover of less than NOK 1 million does not apply. 

  • Deadline for submission: 10 April

You must submit a return even if the turnover during the period is zero.

If you have other vatable revenue in addition to operations in agriculture, forestry or fisheries, of more than NOK 30,000, you must tell us.

My VAT account

By logging in to Min mva-konto (My VAT account - in Norwegian only), you’ll find an overview over how much VAT you owe.

Deferment and interest

VAT must be paid by the due date.

Interest in the event of late payment changes from 9.5 percent to 6 percent. Interest accrues from the due date and until payment has been made.