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Information for registered businesses liable for VAT

VAT-registered enterprises must calculate import VATand report this to the Norwegian Tax Administration.  

Declaring of goods

Goods must still be reported, presented, and declared to the customs authorities as they are today. However, VAT-registered businesses must no longer declare VAT at the point of import.

This means that import VAT has been removed from the customs declaration. Box 47 on the customs declaration shall no longer show the calculation of import VAT for VAT-registered businesses. TVINN automatically checks whether the business is VAT registered. Any customs declarations for VAT-registered businesses that contain a VAT basis or VAT will be rejected. 

Import VAT must be calculated in the same way as domestic VAT. 

How to calculate the VAT 

Businesses must ensure that they have the necessary information and documentation to calculate the VAT to the Norwegian Tax Administration on the VAT report.  

Generally, thebasis for calculation the importVAT will correspond to the statistical value (box 46 in the customs declaration), with the addition of possible customs duties and taxes. 

There are exceptions.For the following importations, VAT is calculated differently: 

  • When re-importing goods after processing abroad, such as raw material processing 

  • When importing works of art, collectibles, and antiquities 

  • Whenimporting dental products 

  • When re-importing following repair/free repair 

Get an overview of the customs declarations

The Norwegian Customs offers a customs declaration overview as service in Altinn. The purpose is to offer all entities registered in the Central Co-ordinating Register for Legal Entities an overview of their own customs declarations. 

All enterprises that have declared goods to the Norwegian Customs will receive a monthly overview of all customs declarations pertaining to their entity. One overview per customer number will be prepared. TVINN is the source of the information in the overview. The customs declaration overview will be made available on the first working day following the end of the previous month. When a new overview is available in Altinn, the entity will be notified by Altinn by e-mail. 

You can find more additional information regarding the declaration overview here.

Correcting errors in the customs declaration

If you discover errors in a submitted customs declaration, you must submit a change notification to the Norwegian Customs. The tax return for the period the customs declaration relates to must also be corrected. This applies to cases such as “wrong customer”, double declarations, and other errors. The electronic recalculation scheme will continue – i.e. applications to amend customs declarations can be made by submitting a change notification in TVINN. 

Amendments to VAT should be made in the new VAT report that is to be submitted to the Norwegian Tax Administration. 

Appeals

Appeals regarding VAT must be submittedto the Norwegian Tax Administration.