# MVA-Meldingen (VAT Return)

Country: Norway
When: Bimonthly: due on 10th of the 3rd month after the period ends. Periods and deadlines: Jan–Feb due 10 Apr; Mar–Apr due 10 Jun; May–Jun due 31 Aug (exception: August); Jul–Aug due 10 Oct; Sep–Oct due 10 Dec; Nov–Dec due 10 Feb. Annual filing (small business): 20 March.
Tax year: 2025

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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteetaten.no/bedrift-og-organisasjon/mva/mva-meldingen/