Questions and answers

General

Which changes are coming in the modernisation of the VAT-domain?

New registration solution for the Value Added Tax Register.

The Tax Administration has launched a new registration solution for the Value Added Tax Register. With the new service, processing time for most registration cases will be reduced from weeks to minutes. The new service can be found at Skatteetaten.no.

New VAT-return.

The goal of the project is to achieve increased compliance, equal competitive conditions, simplification for reporting businesses, and a more effective administration of the VAT system. The new VAT-return will be launched on 1 January 2022.

New sales and purchases report.

A proposal for a new solution for reporting on sales and purchases is currently in a mandatory public consultation. The proposed solution will help both businesses and the Tax Administration to ensure equal treatment and prevent unlawful distortion of competition for businesses. The deadline for the consultation is november 26, 2021. The proposal can be found here

Will there be a transition period from the old to the new services?

Coordinated Register Notification part 2 is no longer available for changing or deleting an application until the second quarter of 2021. For the VAT-return, no transition period is planned.

Will there be an "emergency" solution in case of technical difficulties?

For the registration solution, it will be possible to submit an incomplete application after the first stages of the service. For the VAT-return it will be possible to file and submit the VAT-return in the online portal at skatteetaten.no.

Who can fill out an application for registration, and who can submit?

Why has the Tax Administration chosen to limit filling out registrations or VAT-returns by using Altinn-roles?

Until now, there has been no limit to who can fill out returns for a business, and if the business has poor routines for signing, unintended returns can be submittet and give serious consequences. The new use of roles is safer, and in line with all other modernised services in the Tax Administration. Roles are required for both registration and vat-report submission.

More information about roles in Altinn

Read more about Altinn-roles here.

VAT-registration roles

To fill out a registration application, the following roles are needed: The business itself can fill out the VAT-registration, or someone with the Altinn role Auditor in charge/Ansvarlig revisor, Accounting employee/Regnskapsmedarbeider, Accountant with signing rights/Regnskapsfører med signeringsrettighet, Accountant without signing rights/Regnskapsfører uten signeringsrettighet, or Assistant auditor/Revisormedarbeider. If you are going to sign on behalf of others, you must have the Altinn role “Limited signing rights/Begrenset signeringsrettighet", alternatively "Contact person NUF/Kontaktperson NUF”, if you are registering a Norwegian registered foreign enterprise (NUF).

Delegated access to registration service

Legal councel and other advisors can ask the business to delegate access to "Merverdiavgift Registreringstjeneste" in Altinn. Alternatively the legal councel can request access from the business, if a prior relationship exists. Access can be given to a person or another business (only businesses with a prior relationship with the reporting business in Altinn). Legal councel who wants personal access can submit either their personal identity number or their Altinn-username, as identification for the reporting business. Access is not time-limited, so the reporting business should remove the access if the legal councel or advisor no longer needs access.

It is also possible for legal councel to acquire Altinn-roles in reporting businesses. This must be done in co-operation with the business in question. The role title will only be visible for the one who delegates, and not in other systems, such as the Register of Legal Entities.

VAT-return roles

To fill out and submit VAT-returns, the same Altinn-roles as today are needed:

The business itself can fill out the VAT-return, or someone with the Altinn role Auditor in charge/Ansvarlig revisor, Accounting employee/Regnskapsmedarbeider, Accountant without signing rights/Regnskapsfører uten signeringsrettighet or Assistant auditor/Revisormedarbeider.

If you are going to sign on behalf of others, you must have the Altinn role “Limited signing rights/Begrenset signeringsrettighet", "Contact person NUF/Kontaktperson NUF”, if you are registering a Norwegian registered foreign enterprise (NUF) and Accountant with signing rights/Regnskapsfører med signeringsrettighet .

Addititional functionality

The Tax Administration have plans to develop functionality for delegating power of attorney in individual cases where there is need to delegate to a proxy. There can be a need for this in different cases, such as application, complaints and control. This is additional functionality which will be developed at a later time.

VAT-return

When will the new VAT-return be launched?

The new VAT-return will be launched on January 1st 2022. This means that you must submit VAT-returns for periods after January 1st 2022 in the new format, according to the deadlines in your VAT-term.

How will the new VAT-return be submitted?

Businesses and advisors are encouraged to deliver directly from their ERP. The Tax Administration is working with ERP-suppliers to enable this. For those who do not have an ERP, or if the ERP is not suited to deliver VAT-returns, the Tax administration is developing a web-based portal for submitting VAT-returns. Altinn will still be used for identification and information exchange.

Is delivery from the web-based portal a permanent solution that is open to everyone (if you can not or do not want to use system-system)?

Yes, the portal is a permanent solution that is open to everyone.

Will it be possible to upload the VAT-return in XML-format in the portal?

The project is considering whether we should create this type of functionality. The final answer to whether it will be possible to upload XML in the portal will come during the autumn.

At what aggregation level will amounts be entered in the new VAT-return?

Same level as before. For more information regarding the suggested reporting on transaction levels, see "Sales and purchase report".

Has a draft been made visually of what the new message should look like?

The tax authorities do not set requirements for what the report should look like in the accounting system. The goal is for users to keep accounts as normal, and for the system to compile the information from the accounts to the VAT-return, so that the user can submit the return. The new reporting will be code-based and will facilitate digital collaboration. Today's numbered fields will be replaced by a dynamic list of specification lines. It will also be possible to provide comments both for the entire report and per line. The code list for the new VAT-report can be found here.

Is it possible to attach files with documentation in the new VAT-return?

Yes, it is possible to attach up to 50 files, and the files can be up to 25mb per file. We will support the following file formats:

- PDF
- Open Office XML (OOXML)
- Open Document Format (ODF)
- JPG eller PNG

What authentication methods will be used for VAT-return submissions?

Authentication will be carried out with personal login in ID-porten for both system-to-system and portal submissions, not by password and username like today. ERPs must offer ID-porten login window for their users, so they can log in using electronic ID from ID-porten. To avoid unnecessary logins user will stay logged in for 8 hours.

We want to offer Maskinporten support for system-to-system VAT-returns and we are currently looking into the legal and practical issues concerning Maskinporten. If Maskinporten is offered for VAT-returns, it will be later than Januart 1st 2022. ID-porten will be used until further notice.

Will it still be possible to submit a "Supplementary return"?

Supplementary returns will no longer be in use. If there are changes in the ERP that makes it necessary to correct a VAT-return, this can be done by submitting a replacement VAT-return, after correcting the accounts in the ERP. The last VAT-return for a term will be valid.

How should jointly registered companies report the VAT return?

The reporting entity must deliver the VAT-report from the accounting system or in the portal, on behalf of all the jointly registered entities.

When you round decimals on the basis and on the amount of VAT, then you can get "deviations" when you check by multiplying the basis by VAT percentage. Will this affect the validation?

Yes, we consider this in the validation, and have added a tolerance of +/- 3 kroner. The tolerance is the same as in today's VAT solution.

Will there be a code list of descriptions for the various codes?

This can be found on Github.

Sales and purchase report

What does the sales and purchase report entail, and when will it be launched?

A proposition for a new solution for reporting on sales and purchases is currently in a mandatory public consultation, and the launch is planned for 2024. The need for time to develop the sales and purchase report for businesses, ERPs and the Tax Administration will be taken into account. The proposal includes a reporting duty for sales and purchase transactions for private and public organisations. The reporting duty will apply for single transactions, and include information regarding invoice number, documentation date, name of parties in the transaction, organisational number and information on VAT and remuneration.

The new reporting duty will make it possible to see transactions in context, which is not possible today. There will be no requirement to report information on the purpose of the transaction. A large number of businesses are using ERPs with requirements to provide accounting information in standardised formats (SAF-T). This enables direct reporting from the ERP to the tax administration.

The purpose of the new reporting duty is to increase compliance, help both businesses and the Tax Administration to ensure equal treatment and prevent unlawful distortion of competition for businesses. An important goal is to limit extra work for businesses, by offering reporting directly from ERPs.

Will the new reporting duty apply to all businesses, or will there be exceptions for small businesses?

The proposal opens for exceptions in some cases.

Is it relevant to extend the current SAF-T Financial Norway XML file to include a sales / purchase invoice, or will a new sales purchase report be completely outside the SAF-T Financial Norway XML file?

The sales and purchase report will be something other than SAF-T Financial, but it might be relevant to reuse some of the structure.

Test

Will testing of the new VAT-report be open for everyone?

Information regarding testing is open to everyone on Github. If you are interested in participating in testing, please contact the Tax Administration at mva-modernisering@skatteetaten.no.

Will there be a test version of the portal so you can test completion and the new validations before the first submission next year?

The portal will be user-tested by a selct group of users, but it will not be possible to log in to test for everyone.