Coronavirus - important information from the Tax Administration

Form RF-0002

Tax return for VAT for general industry

The tax return for VAT must be submitted by all entities that are registered in the VAT Register. When the tax return for VAT is completed correctly, it shows how much VAT you must pay to the State, or alternatively how much the State must pay you. You cannot submit a tax return for VAT if you are not registered.

The low rate will be temporarily reduced from 12 to 6 percent

The change will be in effect

  • from and including 1 April 2020
  • to and including 31 October 2020

The low rate applies to passenger transport, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and experience centres, among other things.

The change is part of the package of measures in connection with the coronavirus situation.

All entities that are registered in the VAT Register will receive form RF-0002 in their Altinn message box about 40 days before the submission deadline.

You can use the Min MVA-konto (My VAT account) service to see how much VAT you owe.

Submission deadlines

Most enterprises must submit the tax return for VAT every other month. Small enterprises can apply to submit once a year.

Important information

Submission deadlines for tax return for VAT does not change

The submission deadline for the first payment period was 14 April. However, the work relating to any discretionary assessment of the basis for VAT and additional tax will only start if the tax return for VAT is not delivered by 10 June.

If you’ve received a notification of assessment on a discretionary basis for the first payment period in 2020, your notification incorrectly states that “Interest on overdue payments is accruing from the original deadline for submitting the tax return for VAT”. Interest on overdue payments will not accrue until the due date, which is 10 June.

Extended payment deadlines

The new deadline for paying VAT for the first payment period, due 14 April, is now 10 June. The deadline for the primary industries’ annual statement is not extended.

There is no need to apply for an extended deadline.

If you’ve already paid the VAT for the first payment period and you want a refund, please contact us.

The change is part of the package of measures in connection with the coronavirus situation.

31
AUG

VAT statement - deadline for submission and payment

12
OCT

VAT statement - deadline for submission and payment

10
DEC

VAT statement - deadline for submission and payment

If the due date is Saturday, Sunday or public holiday, the following working day is the deadline for submission and payment.

If you do not submit on time, you risk having to pay an enforcement fine.

Making changes

It's important that the tax return for VAT is correct when submitted. If you are not sure how to understand the regulations, you must clarify this in advance.

If you notice any mistakes after submitting the tax return for VAT, you may make corrections.

The field for additional information on the tax return for VAT

If you use the field for additional information, the tax return for VAT will be processed manually.

You should only use this field if you want to include information that is important for our processing of your return. If you're unsure about the applicable regulations, the form itself or how to complete it, you should contact the Norwegian Tax Administration before submission.

Nor should you use this field to report a change of address. You do this by using the form Coordinated register notification on altinn.no. The same applies if the enterprise is liquidated.

You do not need to state in the field that you have not had any turnover, imports, exports or purchases during the period.

Submitting via finance systems

You can also submit the tax return for VAT to Altinn via a system that has integrated with Altinn.

Help with completion in Altinn

Short introduction to how you complete a tax return for VAT: