Change in VAT reporting and import VAT

A new version of the value added tax return will be introduced in 2017.



The new VAT return (mva-meldingen) is replacing the current form (omsetningsoppgave for merverdiavgift).

The deadlines for submission and payment will remain unchanged. There are no significant changes to the general VAT legislation (deductibility etc.) neither, but the structure of the new VAT return is more detailed than the existing one.

The accounting system, accounts and VAT codes must be updated and compatible with the VAT return before 1 January 2017. This is necessary in order to extract figures specified according to the new and changed items in the VAT return. 

The most important change is related to import VAT and customs.

You will no longer receive VAT invoices from your shipping agent or the Customs authorities which will be positive from a cash flow perspective.

In the future, the companies are obliged to calculate and pay import VAT on all goods imports from abroad. From 2017, import VAT on goods must be reported in the VAT return instead of in the customs declaration. The basis for the import VAT calculation will be pre-filled reports from the authorities with an overview of all customs declarations for the month. This report can be downloaded from the Internet (Altinn).

Please note: All goods must still be declared to Norwegian Customs, and customs and excise duty must be paid upon declaration as at present.

We are currently updating our system to be prepared for the new VAT reporting procedures. Through a good preparation we aim to reduce workload for both our customs and us. However, we would like to inform that increased administration and cost can occur in the first months of 2017.

For more information please don’t hesitate to contact one of our consultants:

Cornelius Häusler,, +47 9969 1826
Joachim Hasenmüller,, +49 172 58 45 722
Jasmin Krumbiegel,, +47 9018 5492
Marte Dombu,, +47 4192 0150
Mia Grandin,, +47413 67 928
Linn Selimi,, +47 924 49 935