VAT statement for Norway

This topic includes country-specific information about how to set up the value-added tax (VAT) statement for legal entities that have a primary address in Norway. For more information about general VAT reporting, see VAT reporting.

Set up sales tax authorities

To generate a VAT declaration in the required format for a specific tax authority, you must set up the report layout for the sales tax authorities.

  1. On the Sales tax authorities page, in the Report layout field, select Norwegian report format.
  2. Select the same sales tax authority for the sales tax settlement period that you will use for the sales tax codes.

Set up sales tax reporting codes

The following example shows how you can set up sales tax reporting codes to generate the VAT statement.

For users in legal entities in Norway, the following sales tax reporting codes can be created and assigned to sales tax codes.

Reporting code Description Select the reporting code in this field on the Report setup tab or Report setup - credit note tab on the Sales tax codes page
11 Total turnover not covered by the VAT Act Taxable sales or Tax-free sales, depending on the type of sales
31 Domestic turnover and withdrawal, and calculated VAT 25 %, basis Taxable sales
32 Domestic turnover and withdrawal, and calculated VAT 25 %, calc. tax Sales tax payable
41 Domestic turnover and withdrawal, and calculated VAT 15%, basis Taxable sales
42 Domestic turnover and withdrawal, and calculated VAT 15%, calc. tax Sales tax payable
51 Domestic turnover and withdrawal, and calculated VAT 10 %, basis Taxable sales
52 Domestic turnover and withdrawal, and calculated VAT 10 %, calc. tax Sales tax payable
61 Zero rated domestic turnover and withdrawal, basis Taxable sales
71 Domestic turnover subject to reverse charge (emission trading and gold), basis Taxable import
72 Domestic turnover subject to reverse charge (emission trading and gold), calc. tax Use tax
81 Total zero rated turnover due to export of goods and services, basis Tax-free sales
91 Import of goods, and calculated VAT 25 %, basis Taxable import
101 Import of goods, and calculated VAT 15 %, basis Taxable import
102 Import of goods, and calculated VAT 15 %, calc. tax Use tax
103 Offset for the 102 Offset use tax
111 Import of goods not subject to VAT, basis Tax-free purchase
121 Purchase of intangible services from abroad, and calculated VAT 25 %, basis Taxable import
122 Purchase of intangible services from abroad, and calculated VAT 25 %, calc. tax Use tax
123 Offset for the 122 Offset use tax
131 Domestic purchases subject to reverse charge, and calculated VAT 25 %, basis Taxable import
132 Domestic purchases subject to reverse charge, and calculated VAT 25 %, calc. tax Use tax
133 Offset for the 132 Offset use tax
142 Deductible domestic input VAT, 25 %, calc. tax Sales tax receivable
152 Deductible domestic input VAT, 15 %, calc. tax Sales tax receivable
162 Deductible domestic input VAT, 10 %, calc. tax Sales tax receivable
172 Deductible import VAT, 25 %, calc. tax Offset use tax if you aren't using reporting codes 93, 123, or 133.
182 Deductible import VAT, 15 %, calc. tax Offset use tax if you aren't using reporting code 103.

Set up the sales tax period code

On the Sales tax settlement periods page, create a list of periods. In the Sales tax period code field, set the period codes according to the submission periods. These period codes should be aligned with the values that the tax authorities provided. The values in this field will be used when an XML file is generated.

Here is an example for bi-monthly reporting.

Period Sales tax period code
First period – January/February 014
Second period – March/April 024
Third period – May/June 034
Fourth period – July/August 044
Fifth period – September/October 054
Sixth period – November/December 064

Configure the ER model and format for the report

To review or change the reporting formats, you must use Electronic reporting (ER) functionality. You can find the VAT statement format for legal entities that have a primary address in Norway on the Configurations page (Organization administration > Electronic reporting > Configurations). In the tree of ER models, expand the Vat declaration model node, and then select VAT declaration (NO).

You can use the designer to review or change the configuration that you selected in the model tree. For more information, see Electronic reporting.

Note

The same VAT declaration model is used for Austria, Czech Republic, Estonia, Finland, Latvia, Lithuania, and Norway. This model aggregates tax data that is required for VAT declaration.

Generate the VAT statement

  1. On the Report sales tax for settlement period page, enter values in the Settlement period, From date, and Sales tax payment version fields.
  2. Click OK.
  3. In the Format mapping field, select one of the following options:

    • VAT declaration (NO) – Generate an XML file.
    • Sales tax report (NO) – Print the report in Microsoft Excel.
  4. Before the XML file can be created, you must enter values in the following fields:

    • Message type – Select Main, Additional, or Correction.
    • KID number
    • Industry type
    • Explanation

Create a report after a sales tax payment update

  1. On the Sales tax payments page, select the applicable vouchers, and then click Export VAT file.
  2. In the Format mapping field, select one of the following options to specify the type of output file:

    • VAT declaration (NO) – Generate an XML file.
    • Sales tax report (NO) – Print the report in Microsoft Excel.
Note

You can combine several sales tax payments and print one combined report/XML file that includes summarized data for all selected records. You can combine only records that are related to one settlement period, and that have the same From date and To date values. For example, you can combine an Original version record and its Corrections/Latest corrections record.