What is Norway's VAT return (MVA-melding) electronic reporting?
Effective: 2022-01-01 · Authority: Skatteetaten (Norwegian Tax Administration)
Norway's MVA-melding (VAT return) is submitted electronically through Altinn. From January 2022, Norway introduced a new digital VAT return format with transaction-level reporting, replacing the previous paper-like format. The new format aligns with SAF-T reporting and enables pre-population using accounting system data.
How does Altinn relate to Norwegian tax reporting?
Altinn is Norway's central government digital services platform. It is used for VAT returns, annual accounts, and other regulatory submissions. Accounting systems integrate with Altinn via API for automated submission. The new MVA-melding format connects to SAF-T accounting data for automated population.
Frequently Asked Questions
- How frequently must Norwegian businesses file VAT returns?
- Most Norwegian businesses file bi-monthly VAT returns (6 per year). Businesses with annual turnover below NOK 1 million can apply for annual filing. New businesses and certain sectors may have monthly filing requirements.
- What is Norway's VAT rate?
- Norway applies a standard VAT rate of 25 percent, a reduced rate of 15 percent for food, and 12 percent for passenger transport, accommodation, and cultural events. Zero rating applies to exports.
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