What is a VAT Return (MVA-melding)?

The VAT Return (MVA-melding) reports a business's Value Added Tax (MVA) for a specific period. All businesses registered in the Merverdiavgiftsregisteret (the Norwegian VAT Register) must submit this return. It indicates whether the business owes tax to the state or is due a refund.

Output VAT and Input VAT

Output VAT (Utgående MVA) is typically calculated on VAT-liable sales. Input VAT (Inngående MVA) is the tax on purchases for which the business may claim a deduction. The VAT Return compiles the basis and the tax according to relevant codes and rates. The right to deduct Input VAT requires proper documentation and a connection to the registered business.

Before Submission

Reconcile sales revenues, purchases, VAT accounts, credit notes, imports, reverse charge VAT, and any withdrawals. Verify that invoices belong to the correct period and legal entity. Any discrepancies should be explained before submission.

Access and Submission

The person completing or submitting the return must have the appropriate access package or role. Skatteetaten (the Norwegian Tax Administration) states that the access solution will change when older Altinn II roles are removed. Therefore, instructions from providers like Lovable or Proffi should not hardcode roles that may become outdated.

Correcting Errors

If the business discovers errors, it must submit an amended return or follow Skatteetaten's (the Norwegian Tax Administration's) process for the period concerned. Keep documentation of what was changed, why, and who approved the correction.

On Proffi

Proffi can display public VAT registration status but cannot confirm whether a business has submitted a specific VAT Return without authoritative data.

Source

• Skatteetaten: MVA-melding