VAT deadlines
VAT There are numerous different VAT deadlines in Norway depending upon the type of VAT regime you belong to. The different VAT deadlines are the following:
- Registration deadline: Businesses must register for VAT with the Norwegian Tax Administration within 30 days of becoming liable for VAT.
- “VAT” return deadline: Businesses must submit VAT returns (and pay) to the Norwegian Tax Administration on a regular basis, usually bi-monthly. The date is the last day of the submission.
- VAT refund deadline: Businesses and individuals can apply for a VAT refund within two years from the date of purchase.VAT refund deadline: Businesses and individuals can apply for a VAT refund within two years from the date of purchase.
- Exportation deadline: Goods or services must be exported out of Norway within three months of the date of purchase for the purchaser to qualify for a VAT refund.
VAT registration deadline
Value-Added Tax (VAT) registration in Norway is a process that businesses must go through to get a VAT number and consequently charge VAT on their goods and services legally and to be able to claim back VAT on their purchases.
In Norway, businesses are required to register for VAT with the Norwegian Tax Administration if they meet certain criteria. The criteria for VAT registration in Norway includes the following:
- A taxable turnover of more than NOK 50,000 taking place in Norway within a 12 months period must register for VAT. This is also the case for Businesses that are based outside of Norway but provide taxable goods or services in Norway.
VAT return deadline
The normal VAT return deadline is when a business must submit a VAT return to the Norwegian Tax Administration. A VAT return is a document that shows the amount of VAT that a company has charged on its sales (output VAT) and the amount of VAT that it has paid on its purchases (input VAT) during a specific period. The balance must be paid to the Norwegian Tax Authorities.
The deadline for submitting a VAT return will depend on the frequency of the business’s VAT returns. Most companies in Norway are required to submit VAT returns on a bimonthly basis. The deadline for bimonthly VAT returns is usually the 10th day after the following month after the period close, and quarterly VAT returns are usual, usually the 20th day of the following month. Also, a reminder that when the VAT is to be paid, the same deadline applies. The money is to be received by the NTA latest at the deadline. In the case of international transfers, it is good to check with your local bank.
If you qualify for bi-monthly VAT returns, the deadline is as follows:
- 1st period January/February – 10 April
- 2nd period March/April- 10 June
- 3rd period May/June- 31 August
- 4th period July/August – 10 October
- 5th period September/October – 10 December
- 6th period November/December – 10 February
VOEC VAT return
If your company is registered under the VOEC regime, the reporting cycle is per quarter, and the deadlines are 20 days after the quarter closes. This is only the case if you are registered under the VOEC tax regime. Each period covers a calendar quarter commencing on January 1st, April 1st, July 1st and October 1st.
- Q1 : 20th April
- Q2: 20th July
- Q3 20th October
- Q4 20th January following
Yearly VAT return deadline
The deadline for submitting the yearly VAT return and the payment of the deadline for paying VAT is the 15 of March of the following year.
VAT refund deadline
In Norway, businesses and individuals can apply for a VAT refund on goods or services they have purchased and that will be used outside of Norway. The VAT refund deadline is when an application for a VAT refund must be submitted to the Norwegian Tax Administration.
The specific deadline for applying for a VAT refund is 30 September of the following year. It’s important for businesses and individuals to use for a VAT refund within this time frame, as applications submitted after this deadline will not be accepted
Exportation deadline
Regarding VAT refunds in Norway, the exportation deadline is the date by which the goods or services must be exported out of Norway for the purchaser to qualify for a VAT refund.
The specific deadline for exporting goods or services in Norway is three months from the date of purchase. This means that the goods or services must be exported out of Norway within three months of the date of purchase for the purchaser to be eligible for a VAT refund.
The purchaser must provide evidence that the goods or services have been exported from Norway, such as a shipping or travel itinerary. This evidence is required to ensure that the goods or services were used outside of Norway and not consumed locally.
It’s important to note that if the goods or services are not exported out of Norway within the three-month deadline, the purchaser will not be eligible for a VAT refund, and the VAT paid on the purchase will be considered as a final consumption tax.
It’s also important to mention that the purchaser must apply for the refund within two years of the date of purchase.
Application for yearly VAT return
The deadline for applying for the yearly VAT return is 31 January. There are special requirements to be met to qualify for a yearly VAT return.
It is recommended to consult with a VAT professional or the Norwegian Tax Administration for more specific and up-to-date information on the VAT return deadlines and the required documentation.
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