VAT return (Value Added Tax) (Previously form RF-0002, RF-0004, RF-0005)

All enterprises that are registered in the VAT Register must submit VAT returns (previously form RF-0002, RF-0004). You can find more information about the VAT return here: View, change and submit the VAT return at skatteetaten.no

 Self-employed persons, businesses and public enterprises that are not registered in the VAT Register must submit the VAT return for reverse tax liability (previously form RF-0005). This applies if, during a quarter, the business has purchased vatable services from abroad, Svalbard or Jan Mayen. This also applies to the purchase of domestic emission allowances and/or gold.

You can find more information on VAT returns and threshold amounts here: View, change and submit the VAT return at skatteetaten.no

 The duty of disclosure is laid down in the Tax Administration Act