On January 1, 2017, Norway will introduce a new VAT return and new import VAT scheme.
1 January 2017: New VAT return
A new version of the VAT return will be introduced as from 1 January 2017. The deadlines for submission and payment will remain unchanged. The new VAT return contains new and changed boxes (19 boxes) compared to the previous VAT return (11 boxes). Your accounts must be compatible with the VAT return. This is necessary in order to extract figures specified according to the 19 boxes in the VAT return. The accounting systems must therefore be upgraded in order to comply with the Norwegian Bookkeeping regulations. The new VAT return is mandatory.
1 January 2017: New import VAT scheme
From 1 January 2017, importers who are registered in the Norwegian VAT register must report import VAT on goods in the new VAT return. You will no longer receive VAT invoices from the Customs Authority or the shipping agents. As a result, it will no longer be necessary to have a customs credit (duty deferment account) for import VAT. Please note that a customs credit can be used for other customs duties and for excise duties.
The Norwegian Customs will offer a customs declaration overview as a new service in Altinn (www.altinn.no). You must calculate the basis for the VAT and the VAT amount itself based on information in the customs declaration, etc. For VAT-registered enterprises, the VAT basis and VAT amount will no longer form part of the customs declaration – and these amounts will therefore not be shown in the customs declaration overview. Only other taxes entered on the customs declaration will be shown, where applicable, such as customs duties, excise duties research levies, export tax on fish, duties and/or raw material tax.
The Norwegian Customs’ declaration system (TVINN) is the source of information in the overview. The customs declaration overview will be made available on the first working day following the end of the previous month.
When a new overview becomes available in Altinn, the enterprise will receive notification via e-mail from Altinn. The customs declaration overview will show information that may be of use to VATregistered enterprises when completing the new VAT return.
1 April 2017: Changes – Fiscal representative scheme
A foreign enterprise with no place of business in Norway (branch or “NUF”) is, as a main rule, obliged to register in the VAT Register through a Norwegian fiscal representative. From 1 April 2017, the enterprise can choose not to register through a VAT representative if the country of origin is one of the following: Belgium, Czech Republic, Denmark, Finland, France, Germany, Iceland, Italy, Malta, Netherlands, Poland, Portugal, Slovenia, Spain, Sweden and UK. Branches with origin in other countries (USA, Asia etc.) will still be obliged to register though a fiscal representative.