Norway - VAT submission guide

VAT submission guides
Commentary

Updated by Rolf Arentz-Hansen, PKF Revisjon AS

How are VAT returns submitted to the tax authorities?VAT reporting in Norway follows the Norwegian codes in the SAF-T standard. The two methods of submitting a VAT return in Norway are as follows.
                                
Electronic filing using functional compatible accounting software
Most commonly used accounting software in Norway is set up for electronic filing of the VAT return.
                                
Online filing over the internet
VAT returns are submitted online via the Norwegian tax administration's 'My VAT account' web portal. To access the portal it is necessary to obtain a Norwegian personal ID number and then register with an electronic ID.
                                
Further details are available on the tax administration's website:
www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat
Can a business submit paper VAT returns?No, paper VAT returns are not allowed in Norway.
Can an agent submit a VAT return on behalf of the business?Yes,

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Web page updated on 17 Mar 2025 16:27

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