MVA-Meldingen (VAT Return)
Norwegian MVA (VAT) return. Most businesses file bimonthly (every 2 months). Small businesses with annual turnover under NOK 1,000,000 may qualify for annual filing. Filed via Altinn.no and paid to Skatteetaten's bank account.
Who this applies to
- All businesses registered for MVA in Norway (turnover above NOK 50,000 threshold)
- Businesses on the annual filing scheme (turnover below NOK 1,000,000 — opt-in required)
- Non-resident businesses registered under the VOEC scheme (digital services to consumers)
What to file
MVA-melding via Altinn: total sales and output MVA for each rate (25%, 15%, 12%, 0%), total purchases with input MVA, net MVA payable or reclaimable. Attachments: supporting purchase/sales ledgers are not submitted but must be retained for audit.
How to file
Electronically via Altinn.no using the MVA-melding form. All accounting software (Tripletex, Visma, Xero Norway) connects directly to Altinn for MVA filing. SAF-T (Standard Audit File for Tax) is the mandatory accounting data format for larger businesses and may be requested on audit.
Payment due
MVA payment due on the same date as the return. Payment via bank transfer to Skatteetaten's bank account (account number provided on the Altinn return). Reference: the company's Organisasjonsnummer followed by MVA. Online banking payment from company account.
Penalties for missing this deadline
Late filing penalty: minimum NOK 986 for first default, escalating. Unpaid MVA accrues interest from the due date at the current official rate (approximately 8–10% per annum). Repeated late filing increases the risk of Skatteetaten imposing estimated assessments (fastsettelse) and enforcement action.
Filing checklist
- Reconcile total sales per accounting records against sales figures on the MVA return
- Verify that all purchases with recoverable input MVA are included — do not include representasjon (client entertainment) input MVA (non-recoverable)
- Check correct rate applied: 25% standard, 15% food/non-alcoholic beverages, 12% transport/hotel/culture
- Confirm zero-rated exports: exports of goods and services outside Norway are 0% and should be reported separately
- Review any reverse charge MVA on services received from abroad (e.g. Google Ads, cloud software subscriptions — reverse charge at 25%)
- Submit return via Altinn and arrange payment by deadline
Documents you'll need
- Sales ledger with transaction-level detail by MVA rate
- Purchase ledger with input MVA amounts by rate
- Bank statements confirming prior period payments
- Export documentation for zero-rated supplies
Common mistakes to avoid
- Claiming input MVA on representasjon (client entertainment) — this is specifically non-recoverable regardless of VAT invoice
- Missing the reverse charge obligation on digital services purchased from non-Norwegian suppliers (Google, Microsoft, AWS)
- Applying the 15% food rate to restaurant/catering — these are standard 25% rate
- Not registering for MVA until significantly above the NOK 50,000 threshold — back-assessments can be large
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