Tax return for VAT for reverse tax liability
The tax return for VAT for reverse tax liability must be submitted by businesses and public sector enterprises not registered in the VAT Register, and that buy vatable services from abroad, Svalbard and Jan Mayen, or that buy climate quotas and gold from a vendor registered in Norway.
The return must only be submitted for quarters in which an obligation to calculate VAT arises.
You should not calculate and pay VAT until your total purchases during a quarter exceed NOK 2,000. Do not include VAT in this amount.
You can use the Min MVA-konto (My VAT account) service to see how much VAT you owe.
The tax return for VAT for reverse tax liability must be submitted quarterly by the following dates:
- 1st quarter – 10 May
- 2nd quarter – 10 August
- 3rd quarter – 10 November
- 4th quarter – 10 February
If the payment is due on a Saturday, Sunday or holiday, the deadline for submission and payment is the next working day.
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 can 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: