The VAT return for reverse tax liability applies to the purchase of taxable services from abroad, Svalbard and Jan Mayen (outside the Value Added Tax area) or the purchase of climate quotas and gold within the Value Added Tax area.

To correct reporting periods prior to January 1, 2017, please go to "Old versions of the form"

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Because of the coronavirus situation, there may be changes to deadlines, sanctions or other practical ordinances. Read more about the government's package of measures and the changes the Tax Administration is making.

Regarding VAT, changes are made to the payment deadline, enforcement fines and rates

About this form

The VAT return must be submitted quarterly to the following deadlines:

  1. quarter – May 10 
  2. quarter – August 10
  3. quarter – November 10
  4. quarter– February 10

The VAT return must be submitted only for quarters when transactions liable to VAT occur.

You should not calculate and pay VAT until the total purchase amount for one quarter exceeds NOK 2 000, VAT not included.

This VAT return must be submitted by private and public businesses which are not registered for VAT and which purchases taxable services from abroad, Svalbard and Jan Mayen (outside the Value Added Tax area) or climate quotas and gold within the Value Added Tax area.

In order to complete this form, you need to have the Altinn role Ansvarlig RevisorRegnskapsmedarbeider, Regnskapsfører uten signeringsrettighet or Revisormedarbeider.

In order to sign this form, you need to have the Altinn role Begrenset signeringsrettighet or Regnskapsfører med signeringerettighet.

If you do not have the necessary rights, you must get someone who has the role to delegate it to you. Please observe our help pages regarding roles and rights.

The duty to submit the VAT return is warranted in Lov om merverdiavgift and Lov om skatteforvaltning.

Services: Merverdiavgiftsloven §3-30 og Merverdiavgiftsloven §11-3
Climate quotas and gold: Merverdiavgiftsloven § 11-1 (2) og (3)

The VAT return consists of one form (RF-0005).

To correct reporting periods prior to January 1, 2017, please use this older version of the form:
RF-0005 Merverdiavgift (mva/moms) – omsetningsoppgave for omvendt avgiftsplikt for 2016 og tidligere år

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