Norwegian VAT returns

Once registered for value added tax (VAT) in Norway — known locally as Merverdiavgift (MVA) — businesses must declare all taxable transactions and remit any VAT due to the Norwegian Tax Administration (Skatteetaten).

How often are Norwegian VAT returns required?

Norwegian VAT returns are generally filed on a bi-monthly basis.

Bi-monthly filing is the standard requirement for most VAT-registered businesses.
Some businesses with higher turnover or specific risk profiles may be required to file monthly returns.
Filing frequency is determined by the Norwegian Tax Administration and communicated to the taxpayer at the time of VAT registration or subsequently based on compliance history.

Norwegian VAT returns deadline

VAT returns must generally be submitted by the 10th day of the month following the end of the reporting period.

Payments of any VAT due must also be made by the same deadline.

For example, a VAT return covering January–February is typically due by 10 April.

Norwegian VAT ledgers

VAT-registered businesses in Norway must maintain comprehensive VAT records, including:

Sales and purchase invoices
Import and export documentation
Accounting records and journals supporting VAT entries
Electronic records maintained in accordance with Norwegian accounting and bookkeeping standards

Records must be retained for at least five years and be available for inspection by the Norwegian Tax Administration upon request.

Norwegian VAT payments deadline

VAT payments are due on the same date as the VAT return filing deadline (generally the 10th day of the month following the reporting period).

Late payments may result in interest charges and penalties under Norwegian VAT law.

What Norwegian VAT can be deducted?

Input VAT may be reclaimed on goods and services used for taxable business activities, including:

Goods purchased for resale
Capital assets and business equipment
Professional services and utilities used in the business
Import VAT on goods for business use
Pro rata deductions for mixed-use expenses (e.g. telecommunications, vehicles), where permitted

No deduction is allowed for private or non-business expenses, and restrictions apply to certain categories of costs under Norwegian VAT rules.

Where are Norwegian VAT returns filed?

All Norwegian VAT returns must be submitted electronically via the Norwegian Tax Administration’s online portal (Altinn).

VAT payments are made via bank transfer or electronic payment methods in accordance with the instructions provided by Skatteetaten.

Norwegian VAT penalties

Penalties may apply for VAT noncompliance, including:

Late filing penalties for overdue VAT returns
Interest on late VAT payments
Additional penalties for incorrect, incomplete, or misleading VAT returns

The Norwegian Tax Administration publishes guidance on applicable interest rates and penalty rules, which may be updated from time to time.

How are Norwegian VAT credits recovered?

If input VAT exceeds output VAT for a given reporting period, the resulting VAT credit may be:

Carried forward to offset future VAT liabilities, or
Refunded by the Norwegian Tax Administration

Refunds are generally processed after the VAT return has been reviewed. Processing times may vary, and refunds may be delayed if additional documentation is requested or if the return is selected for audit.