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.

The duty to provide information is sanctioned by the Lov om skatteforvaltning  (in Norwegian only)

 

Most enterprises must submit the VAT return every other month.
Find out which deadlines apply to you.

Small enterprises may apply to only submit the VAT return once a year

All enterprises that are registered in the Value Added Tax Register must submit the VAT return.

You can fill in and submit a VAT return if you have one of these roles:

• Limited signing rights
• Contact person NUF
• Accountant with signing rights

 

If you have one of these roles, you can fill in the VAT return, but not submit it:

• Responsible auditor
• Accounting employee
• Accountant without signing rights
• Assistant auditor

 

Read more about roles and rights at Altinn

 

VAT return for reverse tax liability (RF-0005)

Self-employed persons and public enterprises that are not registered in the VAT Register must submit the VAT return if the enterprise, in one period, has

• purchased services subject to VAT from abroad, Svalbard or Jan Mayen for more than NOK 2,000 (without VAT).
• made domestic purchases of emission allowances for more than NOK 2,000 (without VAT).
• made domestic purchases of gold for more than NOK 2,000 (without VAT).

 

Read more about VAT return for reverse tax liability