VAT return (Value Added Tax) (RF-0002, RF-0004, RF-0005)
All enterprises that are registered in the VAT Register must submit VAT returns.
About this form
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:
- Limited signing rights
- Contact person NUF
- Accountant with signing rights
If you have one of these roles, you can fill in the VAT return, but not submit it:
- Responsible auditor
- Accounting employee
- Accountant without signing rights
- Assistant auditor
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
- purchased services subject to VAT from abroad, Svalbard or Jan Mayen for more than NOK 2,000 (without VAT).
- made domestic purchases of emission allowances for more than NOK 2,000 (without VAT).
- made domestic purchases of gold for more than NOK 2,000 (without VAT).
Corrections to VAT returns for reporting periods prior to January 1, 2017 shall be done in Altinn.
VAT return for general industry (RF-0002)
Correct RF-0002 for reporting periods from January 1, 2017, up to and including December 31, 2021
VAT return for primary industry (RF-0004)
Correct RF-0004 for reporting periods from January 1, 2017, up to and including December 31, 2021
Tax return for VAT compensation (RF-0005)
Correct RF-0005 for reporting periods from January 1, 2017, up to and including December 31, 2022
