VAT return: View, change and submit
All enterprises that are registered in the Value Added Tax Register must submit the VAT return. When the VAT return has been correctly completed, it will show how much value added tax the enterprise must pay to the state, or how much the state must pay to the enterprise.
To complete and submit the VAT return, you must have one of the following access packages in Altinn:
- Value added tax
- Accountant with signing rights
The access package Value added tax is assigned automatically if you have a pre-delegated role in the business, for example, as managing director or chair of the board.
For NUF (Norwegian registered foreign company), the access package Value added tax is assigned automatically to the following roles in the Central Coordinating Register for Legal Entities: contact person, representative, or business manager.
If you have one of these access packages, you can complete the VAT return but not submit it:
- Auditor in charge
- Assistant auditor
- Accountant without signing rights
Up until 31 December 2026 you can:
- complete and submit a VAT return with one of these roles:
- limited signing rights
- contact person NUF (Norwegian registered foreign company)
- accountant with signing rights
- complete the VAT return but not submit it:
- responsible auditor
- accounting employee
- accountant without signing rights
- assistant auditor
On 1 January 2027, roles and delegation of roles in Altinn II will be removed. From that point on, you must have the correct access package to gain access.
Submitting a VAT return for the first time?
The Tax Administration offers a short webinar for anyone submitting a VAT return for the first time — you’ll get a simple introduction.
It’s held on Teams, and you can choose the time that suits you best.
Find out where to submit your VAT return
If you want to change something, you can request a change by contacting us.
- If you’re making changes to periods before 1 January 2022 for general industry and primary industry, write to us via our contact form.
- If you're making changes for periods before 1 January 2023 for reverse charge, you must prepare the correct figures as a VAT return and send it to us via our contact form.
- If you're correcting tax returns for VAT compensation for periods before 1 January 2023, you must prepare the correct figures as a tax return for VAT compensation and show the basis for high, medium, and low rates, and send it to us via our contact form.