Getting to grips with Norwegian VAT can feel like learning a new language. But it is a language you will need to speak fluently once you are registered. The good news is that the system is actually quite straightforward once you understand the rhythm.
Your main task is filing your VAT return Norway through the Altinn portal. This is not a one-off annual event; it is a bi-monthly affair for most businesses, with a single, strict deadline that applies to both submitting the return and making the payment. You cannot separate the two. For companies trying to get this right from the very beginning, it is important to seek help from Arctic Accounting & Advisory.They advise their clients in Oslo; the first thing they do is mark these dates on the calendar. Missing them gets expensive fast.
Here is the schedule you need to know for 2026:
- 1st term (Jan-Feb): Deadline 10 April 2026
- 2nd term (Mar-Apr): Deadline 10 June 2026
- 3rd term (May-Jun): Deadline 31 August 2026
- 4th term (Jul-Aug): Deadline 10 October 2026
- 5th term (Sep-Oct): Deadline 10 December 2026
- 6th term (Nov-Dec): Deadline 10 February 2027
If your taxable turnover is under 1 million NOK, you might apply for an annual return. But for most, this bi-monthly rhythm is your new normal.
What Do You Actually Need to Report?
The return covers your output VAT (the VAT you have charged customers) and input VAT (the VAT you have paid to suppliers).
You will need to separate VAT at the different rates:
- Standard rate: 25%
- Reduced rate: 15% (for food and some other goods)
- Reduced rate: 12% (for passenger transport, hotel stays, and some other services)
If your input VAT exceeds your output VAT, you are in a credit position and can claim a refund from Skatteetaten. This is a good position to be in.
Do not forget: you must file even if you had no sales. A nil return is mandatory for every period. Filing nothing is not an option; it is a filing default.
Filing Via Altinn: The Technical Bits
Filing is done exclusively through Altinn. For foreign companies, there are some specific prerequisites:
- You will need a Norwegian VAT number (MVA number).
- If you do not have a permanent establishment, you need a D-number for the person authorized to sign returns.
- Your Altinn user must have the correct role, like “limited signing right” or “accountant with signing right.”
- File exclusively in NOK Altinn rejects returns in any other currency.
Note on compliance detail:
In Norway, it’s the invoice date that decides which VAT period a transaction belongs to. The invoice cannot be dated earlier than the delivery date, but once issued, the invoice date controls the reporting (Merverdiavgiftsloven § 15-9). For standard sales of goods, an invoice must be issued as soon as possible and no later than 30 days after delivery (Bokføringsforskriften § 5-2-2).
Example:
- Goods delivered on 28 February
- Invoice issued on 2 March
- VAT must be reported in the March-April period, not January-February.
Note: The delivery date remains critical because you cannot arbitrarily post-date an invoice beyond the 30-day legal window to manipulate VAT reporting periods. Delivery date only sets the earliest possible invoice date, but the actual returns filing should reflect the date on invoice.
Final Thoughts
Understanding these basics can always save you from expensive penalties and stressful last-minute scrambles. It is all about getting into a routine and respecting the calendar. A little bit of organization goes a very long way in keeping the Norwegian Tax Administration happy.
