VAT returns in Norway 2026
VAT returns abroad in Norway are filed as mva-melding - usually for every two-month period, even if there has been no transaction.
This guide covers forms, deadlines, data preparation, import codes 81–85, reverse charge, payment, and corrections. We've described the procedure for obtaining an MVA number separately to avoid confusing registration with ongoing reporting.
VAT returns in Norway in brief
Once entered in the MVA register, the obligation doesn't end with calculating tax. Each period must be completed on the appropriate form, reconciled with the accounting records, and submitted on time.
Determine the correct mode
Most taxpayers submit a standard MVA-Melding every two months. Different rules apply to annual returns, primary industries, and VOEC, among other things.
Close the period
Assign sales, purchases, imports and foreign services to the period and appropriate tax categories.
Also send zero
The lack of sales and purchases does not exempt you from submitting a declaration if the company remains registered.
Pay with KID
After shipping, check the amount, account number, KID, and due date. The payment due date corresponds to the declaration due date.
Source data
Collect invoices, clearance slips, import statements, corrections and statements.
Classification
Separate rates, zero VAT, import and reverse charge.
Arrangement
Compare registers with general ledger and customs documents.
Mva-melding
Send the complete declaration through the appropriate system.
Payment
Use the data generated after submitting the declaration.
From Taxenlightexperience: close the transaction logic first
Most often, we correct declarations in which the correct amounts were placed in the wrong category. Therefore, before submitting, we determine the company's role in the transaction, the timing of recognition, the tax base, and the right to deduct—only then do we map the data to mva-melding.
Who submits mva-melding in Norway?
The declaration is submitted by every entity remaining in the Norwegian MVA register – including a foreign company that has not issued any invoices in a given period.
Company with MVA number
Reports sales, output VAT, purchases, input VAT, imports and other items relevant to its model.
No turnover during the period
Submits a zero declaration if registration is still in effect. Lack of documentation does not mean lack of obligation.
The last period of activity
After completing the taxable activities, you must settle the last period and ensure deletion from the register.
Don't have a Norwegian MVA number yet?
Go to our VAT Registration in Norway. Here we describe the obligations that begin after registration.
Which VAT declaration should I choose?
The term "mva-melding" covers several modes. First, check which one your company falls under and whether the office has accepted the annual settlement.
| Mode | For whom? | Frequency | The most important note |
|---|---|---|---|
| Regular mva-meldingformerly RF-0002 | Standard MVA taxpayer | 6 two-month periods | Also valid for periods without transactions. |
| Primary IndustriesFormerly RF-0004 | Including entities covered by the special regime for primary industries | Basically annually | The typical deadline is April 10th. |
| Reverse chargeformerly RF-0005 | Unregistered buyer covered by the settlement of foreign services | Quarterly when conditions are met | The threshold for the basis of eligible purchases is at least NOK 2,000. |
| VOECseparate system | Entity registered in the simplified e-commerce system | Quarterly | This is not a simple MVA declaration. |
VAT declaration deadlines in Norway
The standard payment period is two months. Payment is due on the same day as the mva-melding submission date.
| Period | Declaration deadline | Maturity |
|---|---|---|
| January-February | April 10 | April 10 |
| March–April | June 10 | June 10 |
| May–June | August 31 | August 31 |
| July–August | October 10 | October 10 |
| September–October | December 10 | December 10 |
| November–December | February 10th of the following year | February 10th of the following year |
Annual settlement does not start automatically
A taxpayer can apply for annual reporting if, among other things, annual sales and withdrawals subject to VAT do not exceed NOK 1 million, has been registered for at least 12 months, and has filed and paid previous returns on time. The application is submitted between December 10th and February 1st, and the annual return is submitted by March 10th. The return to bimonthly reporting is binding for the next two years.
Zero declaration is mandatory in Norway
If the company is still listed in the MVA register, it must also send an mva-melding if it does not report any sales, purchases, imports or taxes payable during the period.
When can a declaration be zero?
- no sales invoices were issued,
- no purchases received for deduction,
- there was no import of goods,
- no foreign services covered by reverse charge were purchased,
- there were no corrections to previous settlements.
First, check the data
The "zero" should result from a check of registers, bank accounts, warehouses, and customs documents. Don't submit a zero declaration just because invoices haven't reached your accounting office.
Taxenlight advises: set an alert before each deadline
In foreign structures, the most common reason for failure to declare is the erroneous assumption that inactivity suspends reporting. The calendar of obligations should continue until the date of formal deletion from the register.
How to submit mva-melding step by step?
Before the deadline, check not only the numbers but also the submitter's access. Simply being able to log in doesn't always guarantee the right to sign the declaration.
Check period
Select the appropriate declaration type and settlement period.
Close registers
Reconcile sales, purchases, imports and reverse charges.
Verify access
You need the right permissions package, e.g. Value added tax.
Send the whole thing
Submit the complete mva-melding and retain the confirmation.
Download payment
Write down the amount, bill, KID and payment date.
Access packages
The "Value added tax" and "Accountant with signing rights" packages are used for VAT management. For NUF, automatic authorizations may result from the role of contact person, representative, or business manager.
Changing roles from 2027
Altinn transition roles are valid until December 31, 2026. Altinn II roles are scheduled to be removed on January 1, 2027, so it's worth sorting out access before the end of the year.
How to fill out specific mva-melding fields?
The Norwegian tax return is based on tax categories. Each item should be defined by the type of transaction, rate, basis, and right of deduction.
| Category | What to demonstrate | What to check before entering |
|---|---|---|
| Sales 25% | The basis of sales taxed at the standard rate and the corresponding output VAT. | Place of delivery, time of receipt and compliance with invoices. |
| Sales 15% | Sales subject to a reduced rate, primarily appropriate food products. | Is the product actually within the 15% rate?. |
| Sales 12% | Transactions subject to the 12% rate, e.g. certain transport or accommodation services. | The exact nature of the benefit and the rate range. |
| Sales 0% | Sales subject to the Norwegian 0% rate if conditions are met. | Proof of export or other documents justifying zero VAT. |
| VAT charged | Tax on purchases related to activities giving rise to the right to deduction. | Invoice, connection with the activity and possible proportion. |
| Import of goods | The basis and VAT due on imports and, separately, the deductible amount. | Customs declaration, boxes 46 and 47 and code 81–85. |
| Purchasing services from abroad | VAT due in reverse charge and VAT charged within the scope of the right of deduction. | Place of supply, use in Norway and deduction proportion. |
From Taxenlightexperience: one amount can appear on both sides
Import and reverse charge can generate both output and input VAT. They should not be offset before filing. First, show the full amount due, then deduct the amount the company is entitled to.
How to settle import VAT in mva-melding?
The MVA taxpayer reports the import tax on its own in the declaration. The period is determined by the shipment date shown on the customs declaration, not the supplier's invoice date.
| Code | Application | Deduction |
|---|---|---|
| 81 | Imports subject to a 25% rate | Full or partial right to deduction |
| 82 | Imports subject to a 25% rate | No right to deduction |
| 83 | Imports subject to a 15% rate | Full or partial right to deduction |
| 84 | Imports subject to a 15% rate | No right to deduction |
| 85 | Import without VAT | According to the nature of the import |
Customs statement
Download your monthly import declaration list.
VAT period
Assign import by shipping date in clearance.
Base
Add up the statistical value from field 46 and the receivables from field 47.
Code 81–85
Select your rate and deduction status.
Arrangement
Compare the declaration with the clearance book and documents.
Example of import VAT calculation
The statistical value is NOK 100,000, customs duty NOK 5,000, and other duties NOK 2,000. The VAT base is NOK 107,000, and VAT at a rate of 25% is NOK 26,750. With a 70% deduction right, the company reports NOK 18,725 in input VAT; the remainder is not deductible.
Reverse charge in VAT declaration in Norway
In the case of a qualified purchase of a service from a foreign supplier, the Norwegian buyer calculates the VAT due and deducts it only to the extent that the purchase serves an activity with the right to deduct.
Determine the place of performance
Check whether the service is taxable in Norway and whether the mechanism is settled by the buyer.
Calculate VAT due
Report the full tax due on the basis of the purchase – without reducing it by any deductions.
Set a deduction
Deduct the full or pro-rata amount according to your service usage.
Example: License for NOK 80,000
Output VAT at 25% is NOK 20,000. If the company is entitled to deduct 60%, it reports NOK 12,000 in input VAT. The economic cost of undeducted VAT is NOK 8,000.
Change from July 1, 2026
The scope of the reverse charge has been expanded to include additional cross-border remote services used in Norway within the same international enterprise. In mixed structures, the allocation key and actual use of the service must be documented.
VOEC, VIES and Intrastat – what not to combine with mva-melding?
Norway is not a member of the European Union. Regular MVA-melding does not generate EU VIES or Intrastat reporting, while the simplified VOEC system has its own declaration and calendar.
VOEC
An entity registered with VOEC reports and pays VAT quarterly, including for the quarter without sales. The declaration is submitted in a separate system.
VIES
The Norwegian MVA number is not an EU VAT number. Norwegian transactions are not reported in VIES as intra-EU deliveries.
Intrastat
The flow of goods with Norway is an import or export, not an EU movement reported in Intrastat.
| VOEC Quarter | Shipping and payment deadline |
|---|---|
| 1st quarter | April 20 |
| 2nd quarter | July 20 |
| 3rd quarter | October 20 |
| 4th quarter | January 20th of the following year |
How to pay VAT in Norway?
After submitting the mva-melding, the system displays the result and payment details. It does not automatically copy the invoice or ID from the previous period.
Payment ID
Use the KID assigned to your pledge. If you don't have one, use the current Skatteetaten generator.
Amount and bill
Verify the currency, recipient, and account. For international transfers, use current IBAN and BIC/SWIFT details.
Payment deadline
Payment is due on the declaration deadline. Please make your transfer early to ensure funds arrive on time.
Delay interest in 2026
The interest rate for late payments is 12% per annum from January 1, 2026, and 12.25% from July 1, 2026. Before making a late payment, please check the current rate and how it is calculated.
How to correct mva-melding?
Correction involves submitting a new, complete return for the same period. The last submitted version applies—do not report only the difference.
Identify the period
Determine which declaration and category the error applies to.
Fix the source
Correct an invoice, ledger, checkout, or mapping rule.
Recalculate the total
Prepare complete, correct values for the entire period.
Send again
Submit the complete mva-melding, not just the difference.
Agree on the result
Check the surcharge, refund, interest and documentation trail.
Change date
A taxpayer can generally amend their return within three years of the original filing deadline. However, it's not wise to postpone the correction once the error has already been discovered.
Import error
First, correct the customs data and the import settlement by the carrier or Tolletaten, check the recalculation, then recalculate the VAT and submit the full declaration. Maintain a link between the customs correction and the VAT correction.
VOEC is corrected differently
A new VOEC declaration is submitted for the last quarter, and changes to earlier periods are reported in the correction fields of the most recent declaration. Regular MVA-melding rules do not automatically transfer to VOEC.
VAT declaration check: 10 points
A short checklist allows you to catch errors before they become corrections, additional payments and interest.
Transactions and period
- whether all invoices belong to the correct period,
- whether the rates of 25%, 15%, 12% and 0% are justified,
- whether invoice corrections have been included,
- whether the sales agree with the general ledger,
- whether a null declaration is really null.
Import, deduction and payment
- whether the import matches the monthly customs statement,
- whether the correct codes 81–85 were used,
- whether the reverse charge shows the VAT due and the deduction separately,
- whether the deduction proportion is documented,
- whether the confirmation, KID and payment date have been saved.
Taxenlight advises: prepare a monthly evidence package
Even with bimonthly settlements, it's a good idea to archive records, customs statements, invoices, and reconciliations each month. This way, the second half of the period doesn't cover up an error that occurred several weeks earlier.
The most common errors when filing VAT returns in Norway
The error usually starts before the return – in a missing document, an incorrect period, or a false assumption about the right to a deduction.
No zero declaration
- omitting the period without sales,
- assuming that the registration expired on its own,
- no MVA status check.
Import and reverse charge
- recording imports by invoice instead of customs clearance,
- incorrect code 81–85,
- VAT compensation before declaration.
Correction and payment
- sending only the difference,
- using the old KID,
- no additional payment and interest calculation.
Penalty for not sending mva-melding
In 2026, the enforcement penalty for failure to file a VAT return may be half the court fee, or NOK 672.50 per day, up to a maximum of NOK 67,250. The office will first send a notice and set a new deadline.
per day
How to safely settle Norwegian VAT?
The key is a consistent connection between the calendar, transaction classification, and source documents. MVA-melding is a result of the process, not a separate task performed on the due date.
Standard periods
Annual and quarterly exceptions require confirmation of the appropriate procedure.
Does not exempt from shipping
An active MVA entry also means a declaration for an empty period.
To change the declaration
The correction should be complete, documented and agreed upon with payment.
Need a bigger picture?
Rates, tax location, imports, and transactions are covered in the VAT in Norway. If your company doesn't yet have an MVA number, start with the VAT Registration in Norway.
VAT returns in Norway - frequently asked questions
Short answers cover standard mva-melding, nil declarations, import, reverse charge, payments and corrections.
Standardly, six times a year, for two-month periods. Variable frequency applies to, among others, approved annual returns, primary industries, selected reverse charge settlements, and VOEC.
Yes. If the company remains registered with the MVA, the lack of transactions does not eliminate the obligation to submit a declaration.
For standard periods, these are: April 10, June 10, August 31, October 10, December 10 and February 10 of the following year.
You can apply if you meet the conditions, including a limit of NOK 1 million in annual sales and withdrawals subject to VAT, at least 12 months of registration, and timely prior settlements. Approval is not automatic.
Imports are assigned to a period based on the shipment date on the customs declaration. The basis is determined by the statistical value and the duties, and then the appropriate code 81–85 is applied.
The codes distinguish between imports at a 25% or 15% rate, with or without the right to deduct, and imports without VAT. The code selection depends on the product and the deduction status.
The full output VAT is reported first, followed by the input VAT to the extent of the right of deduction. The amounts should not be offset before being entered in the return.
Submit a new, complete MVA-Melding for the same period. The latest version applies, so the correction cannot simply include the difference.
As a rule, a taxpayer may amend the declaration within 3 years of its original submission deadline.
Yes. After sending, please verify the amount, the correct account number, and the KID. For international transfers, please take into account processing time.
This is not the case with the Norwegian MVA number. Norway is not a member of the EU, so trade with Norway is not reported like EU IDT, INT, or Intrastat. VOEC, however, operates as a separate Norwegian system.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Norway, it's important to verify taxpayer status, tax period, transaction type, applicable form, tax administration system, and current reporting obligations.
