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.
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.
Most enterprises must submit the tax return for VAT every other month:
- 1. reporting period – 10 April
- 2. reporting period – 10 June
- 3. reporting period – 31 August
- 4. reporting period – 10 October
- 5. reporting period – 10 December
- 6. reporting period – 10 February
Small enterprises can apply to submit once a year.
- Annual submission – 10 March
If you do not submit on time, you risk having to pay an enforcement fine.
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.
To change or correct submitted returns for 2016 or previous years, use Value Added Tax (VAT) return - general industry for 2016 and previous years.
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 not enter anything here. Instead 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: