From 2017, VAT-registered businesses report VAT on the import of goods to the Norwegian Tax Administration instead of calculating VAT on the customs declaration.
Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.
From 2017, VAT-registered businesses no longer declare VAT in the customs declaration at the point of import. Instead, import VAT is determined in the same way as for domestic VAT. The current VAT return is being replaced by a VAT tax report, or “VAT report” as it will be called for short.
Individuals and organisations not registered in the VAT register must pay duties and taxes to Norwegian Customs in connection with the import of goods. Norwegian Customs will collect the taxes on behalf of the Norwegian Tax Administration.
Declaration of goods
The transfer of administrative responsibility for VAT on imports from Norwegian Customs to the Norwegian Tax Administration does not involve any changes in businesses’ legal obligations in terms of duties and the movement of goods when importing or exporting goods. Goods must still be reported, presented, and declared to the customs authorities.