The VAT return must be submitted by businesses which are registered for Value Added Tax (VAT). The VAT return states the VAT to be paid to the tax authorities, or the VAT to be repaid to you.

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.

The incorrect payment deadline is stated in the receipt for RF-0002 Value Added Tax Tax Notice. The correct payment deadline 1 term 2020 must be 10 June.

About this form

The VAT return must be submitted to the following deadlines:

  1. reporting period - April 10
  2. reporting period - June 10
  3. reporting period - August 31
  4. reporting period - October 10
  5. reporting period - December 10
  6. reporting period - February 10

Annual reporting period - March 10

If the deadline falls on a Saturday, Sunday or bank holiday, the deadline is deferred to the following working day.

You may apply for shorter reporting periods. The deadline will be 1 month and 10 days after the end of each reporting period.

You may also apply for annual reporting periods if your annual turnover is below NOK 1 million, on the condition of having submitted and paid to regular reporting periods for 12 months.

Businesses which are required by law to be registered for Value Added Tax must submit VAT returns.

In order to complete this form, you need to have the Altinn role  Auditor in charge/Ansvarlig revisor, Accounting employee/Regnskapsmedarbeider,    Accountant without signing rights/Regnskapsfører uten signeringsrettighet or  Assistant auditor/Revisormedarbeider.

In order to sign this form, you need to have the Altinn role Limited signing rights/Begrenset signeringsrettighet,  Kontaktperson NUF or Accountant with signing rights/Regnskapsfører med signeringsrettighet 

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.

The VAT return consists of one form (RF-0002).

Businesses which are registered for VAT will find the form in My message box in Altinn approximately 40 days before the deadline. You can also find the VAT return under "All forms".

You cannot submit the VAT return for businesses which are not registered for VAT.

You can use the service "Min MVA-konto" to check your VAT ledger at the Norwegian Tax Administration.

To correct reporting periods prior to January 1, 2017, please use this older version of the form:
RF-0002 Merverdiavgift (mva/moms) – alminnelig omsetningsoppgave for 2016 og tidligere år

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