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Who must file a VAT return in Norway?
Registered Norwegian and foreign companies
Foreign companies selling taxable goods or services in Norway are subject to the same filing obligations as local companies. A VAT number in Norway (MVA number) is required before the first filing. Registration determines access to the Altinn portal and creation of the filing account. Non-EEA businesses may also need to appoint a fiscal representative in Norway.
Specific case for foreign companies and the D-number
Foreign companies without a permanent establishment in Norway must, in addition to the MVA number, obtain a D number in Norway for the person or people authorized to sign the returns. This Norwegian identification number is required to access the tax authorities' system. Without a valid D-number, online filing is technically blocked.
How often are VAT returns filed in Norway?
The standard regime is every two months: six returns per year, each covering two consecutive months. Two alternative regimes exist for specific situations. For rates and registration thresholds, see our guide on VAT in Norway.
The two-month VAT return: the standard regime
The vast majority of registered companies file their return every two months. Each term corresponds to a two-month period, with a single deadline for filing and paying the VAT due. Payment must accompany the return: procedurally, the two cannot be separated.
The annual return: an option for small businesses
Companies whose taxable turnover is below 1 million NOK (excluding VAT), that have been registered for at least 12 months and have complied with their past filing obligations, may apply to switch to the annual regime. The application is made between 10 December and 1 February. The annual return is then due on 10 March of the following year, subject to explicit approval by Skatteetaten.
The VOEC regime: quarterly returns for foreign online sellers
2026 VAT return calendar: the 6 deadlines to know
The 2026 two-month calendar includes six terms, with one anomaly for the May-June period that must not be missed.
| Term | Period covered | Filing and payment deadline |
|---|---|---|
| 1st term | January-February | 10 April 2026 |
| 2nd term | March-April | 10 June 2026 |
| 3rd term | May-June | 31 August 2026 |
| 4th term | July-August | 10 October 2026 |
| 5th term | September-October | 10 December 2026 |
| 6th term | November-December | 10 February 2027 |
| Annual return | Calendar year | 10 March (year N+1) |
What must be reported in the Norwegian VAT return?
The return covers output VAT, input VAT and the specific transactions for the period. All amounts must be stated in NOK, even if the company invoices in another currency.
Output VAT and input VAT
The output VAT includes VAT calculated on all sales of goods and services in Norway during the period, including VAT on deposits received before delivery. Each applicable rate (25%, 15% or 12%) must be broken down separately in the return.
The input VAT corresponds to VAT paid to suppliers on purchases and expenses used for the business activity. It is deducted from output VAT. If the balance is negative, the company is in a recoverable VAT credit position.
Invoicing rules in Norway differ from EU practices. Our guide on invoicing a customer in Norway details the mandatory invoice information according to the type of transaction (B2B, B2C, export).
Specific transactions: exports, reverse charge, control statement
Certain transactions have dedicated lines in the return:
- Exports and services to foreign customers: reported as sales without VAT in separate fields, to justify the exemption to Skatteetaten.
- Reverse charge: when a company purchases certain services from abroad, the buyer calculates and reports the VAT. This mechanism exists in Norway with its own rules, distinct from the EU reverse charge.
- Control statement: a statement of invoices issued and received used to reconcile output VAT and input VAT; it may be requested by Skatteetaten during an audit. Keeping Altinn receipts is essential.
How do you file a VAT return via Altinn?
Filing is done exclusively electronically, either directly on Altinn or through accounting software connected to Skatteetaten's system.
Altinn prerequisites for foreign companies
To access Altinn, the authorized person must hold a suitable Altinn role: "limited signing right", "NUF contact" or "accountant with signing right". This role is assigned through Altinn's delegation system, based on a power of attorney signed by the company's legal representative. Without this role, submission of the return is refused.
Filing steps
- Log in to Altinn using the authorized person's credentials.
- Go to "All Forms", then select "VAT return".
- Complete the fields: output VAT by rate, input VAT, specific transactions.
- Submit the return and retrieve the receipt with the KID number and the bank payment details.
- Make the bank transfer in NOK before the same deadline as the return.
The KID number is generated automatically after submission. It must appear in the bank transfer reference so Skatteetaten can match the payment.
Penalties and late-payment interest in Norway
The late-payment interest runs from the first day after the deadline, with no grace period. It accrues until effective payment, at the statutory rate published by Skatteetaten.
The consequences of late filing include:
- Late-payment interest: calculated at the Norwegian statutory rate from day D+1.
- Administrative fines: in cases of repeated non-filing or under-reporting.
- Restriction of deduction rights: a late return may affect recovery of the input VAT for the period.
Pitfalls foreign companies should avoid
Norway is outside the European Union. EU reflexes do not apply here.
Norway outside the EU: no ESL or INTRASTAT
Reporting currency: NOK only
Invoice date and tax point
The invoice date does not determine the filing term. Goods delivered on 28 February must be reported in the 1st term (January-February), even if the invoice is issued on 2 March. For continuous services or staged deliveries, VAT becomes chargeable progressively as each stage is completed. See our guide on invoicing in Norway.
Need support with your VAT returns in Norway?
Filing VAT returns via Altinn requires command of Norwegian tax rules, correctly configured access and absolute discipline on deadlines. Eurofiscalis manages the entire filing process for foreign companies registered for VAT in Norway. Learn how to claim a VAT refund in Norway.
FAQ
Can Norwegian VAT be reported in euros?
No. The reporting currency is exclusively the Norwegian krone (NOK). If your invoice is issued in euros, the VAT amounts must be converted into NOK at the rate in force on the tax point date and shown in NOK on the invoice. Altinn rejects any return expressed in another currency.
Do you have to file a nil return in Norway?
Yes, without exception. A return must be submitted for each two-month term, even if the company made no sales and has no input VAT for the period. Failure to file is treated as a filing default and generates late-payment interest from the day after the deadline.
What happens if my input VAT exceeds my output VAT?
The company is in a VAT credit position. This credit may be claimed as a refund from Skatteetaten. The eligibility conditions, processing times and steps applicable to foreign companies are detailed in our guide on how to recover Norwegian VAT.
Do you need a fiscal representative to file returns in Norway?
A fiscal representative is mandatory for companies established outside the EEA. For companies established in an EEA country that has concluded a recovery assistance agreement with Norway, appointment is optional but recommended. The Norwegian VAT rules specify the conditions according to your country of establishment.
Do you have to file an ESL or INTRASTAT for trade with Norway?
No. As Norway is not a member of the European Union, no declaration of trade in goods (INTRASTAT) or European Sales List (ESL) is required. Trade with Norway is treated as exports or imports involving a third country, according to the applicable customs rules.
Are there other administrative obligations for foreign companies working in Norway?
Yes. Companies sending employees to construction sites in Norway may be subject to the HSE card in Norway requirement, which is mandatory in the building and civil engineering sector. This obligation is separate from VAT obligations but applies at the same time.
Countries concerned
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