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VAT On E-Commerce (VOEC) - VAT return (RF-1292)

Tax Administration

Simplified VAT scheme for non-established vendors supplying remotely deliverable electronic services and/or low value goods to consumers in Norway

When should I use this form?

You must submit the VAT return quarterly, no later than 20 days after the end of the period.

Who should use this form?

The VAT return should be submitted by companies registered in the simplified VAT scheme. Vendors that are registered in the regular Norwegian VAT Register, must report all sales on the standard tax return for VAT.

User name and password in Altinn.

Authentication level 0.

More about the form

Non-established vendors supplying remotely deliverable services and/or low value goods to consumers in Norway (B2C) are subject to Norwegian VAT.  VAT returns should be submitted quarterly, even for periods with no sales (Nil Declarations).

Do you need assistance?

E-mail: voec@skatteetaten.no