Tax and Duties
VAT Periods: Deadlines for the VAT Return
See how VAT periods work, when the VAT return is submitted, and why some businesses have different reporting periods.
2 min read · Translated from Norwegian. Read the original
A VAT period (MVA-termin) is the period for which a registered business reports its Value Added Tax. Most businesses submit their VAT return (MVA-melding) every two months, but some have annual or other reporting arrangements under special rules.
Ordinary Periods
A calendar year is typically divided into six bimonthly periods. Each period has a deadline for submission and payment. Deadlines can be affected by weekends and public holidays, and some periods have specific dates.
Do not rely on an old article as your sole calendar. Skatteetaten (the Norwegian Tax Administration) publishes updated deadlines, and your business's logged-in overview shows relevant obligations.
What is Reported?
The VAT return summarises the output VAT on sales and deductible input VAT on purchases. The difference is either paid or may result in an amount due back to the business. The basis for these figures must be verifiable through accounting records and vouchers.
Other Reporting Schemes
Small businesses may, under certain conditions, apply for an annual reporting period (årstermin). Primary industries and certain other sectors have special rules. Changing the reporting method requires that the conditions are met.
VAT Status on Proffi
Proffi can indicate that a business is registered in the VAT Register (MVA-registeret), but should not publish alleged reporting status without authoritative access. A dashboard for its own users could provide deadline notifications based on the chosen scheme, with clear responsibility lying with the business itself.
Frequently asked questions
- Are submission and payment due on the same deadline?
- They normally follow the same period deadline, but always check the current obligation with Skatteetaten (the Norwegian Tax Administration).
- Must a period with no turnover be submitted?
- Registered businesses must generally submit a VAT return even when there has been no turnover in the period.