Norwegian import VAT must be reported in VAT return

Date14 Mar 2017

Norway VAT

From January 2017, Norwegian VAT returns must include import VAT amounts. Before this recent change, import VAT was reported separately in a form called ‘omsetningsoppgave for merverdiavgift’.

The reason for this change is due to the VAT authorities taking over from the Customs authorities on the collection of import VAT.

The VAT return form has now been updated and will now have a box for import VAT. When filling in the box, it should be taken from the customs declaration.

The VAT submission and payment deadlines remain unchanged. VAT returns in Norway are submitted every two months. The due date for these returns is the 10th day of the second month following the reporting period.

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