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.

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 if you’ve applied for and have been granted an annual reporting period)

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

Apply for annual periods

Return to paying every other month?

If you wish to return to paying every other month, you must notify the Tax Administration. 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 VAT 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.

Find out what you owe

When you log in to My page, you’ll get an overview over how much VAT you owe.

You can also easily print an account statement in Excel format directly from My page. The print-out does not replace a certificate of tax and value added tax.

Deferment and interest

VAT must be paid by the due date.

See interest in the event of late payment for the current year. Interest accrues from the due date and until payment has been made.