Enterprises that collect VAT for their customers should deposit this tax in a separate account. When you have submitted the tax return for VAT and need to pay VAT, you will receive payment information via Altinn.
Account number and KID number
Most pay in VAT every second month.
Small enterprises can apply to report VAT once a year
Some enterprises can make payments once a year. Special rules will then apply. With effect from 1 January 2017, stricter rules will apply to applicants.
We call declaring VAT once a year “annual periods”.
The following requirements apply to applicants for annual periods:
- Your turnover during the past 12 months must be less NOK 1 million
- You must have been registered in the VAT Register for at least one year
- You must have submitted tax returns for VAT correctly and punctually every other month for at least one year
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.
Go back to paying every other month?
If you wish to return to paying every other month, you must apply to the tax office 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 will be obliged to apply if your turnover exceeds NOK 1 million.
Agricultural, forestry or fishing business, you must report VAT annually
If you run an agricultural, forestry or fishing business, you must submit annual tax returns for VAT. This also applies to others who run a business within primary industry. The requirement to have a turnover of less than NOK 1 million does not apply.
Deadline for submission: 10 April (applies to agriculture, forestry and fisheries)
You must submit a return even if your turnover during the period is zero.
If you have other vatable turnover, in addition to an agricultural, forestry or fisheries business, you can apply to submit annual tax returns for VAT for this turnover.