All enterprises that are registered in the VAT Register must submit VAT returns.
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:
If you have one of these roles, you can fill in the VAT return, but not submit it:
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