Information models, XSD and encoding

XSD for the VAT return

Change log

DateWhat changed?
2021.06.21Updated code list mvaSpesifikasjon, correcting "tap på krav" to "tapPåKrav"
2021.08.31Updated with description of the fields in the VAT return submission
2021.09.13New table describing the usage of SAF-T codes
2021.09.21Information model for VAT return updated. SAF-T codes not to be reported (0,7, 20,21 and 22) are removed.
2021.10.12Updated code list merknadTilsvarendeMvaKode, including removal of duplicates
2021.10.15Updated code lists
2021.10.21Updated description of period and taxation period with information about SkattleggingsperiodeUke and SkattleggingsperiodeHalvmåndelig
2021.10.22Updated code lists, correcting English texts in merknad, added new element "fradrag" in merknadTilsvarendeMvaKode, nynorsk translations in mvaKodeSAFT.
2021.11.02Updated code lists, added valid remarks for SAFT VAT codes 81, 1, 11, 12 and 13 in merknadTilsvarendeMvaKode, small update to kodetillegg for SAFT VAT code 12, 1 and 81 in mvaKodeSAFT.
2021.11.09Updated code lists, removed remarks with "uttak" for code 32 merknadTilsvarendeMvaKode.
2021.11.29Updated code lists, corrections to code 81 in merknadTilsvarendeMvaKode.
2021.12.03Updated code list summary, added adjustment specification for code 81.
2021.12.07Minor updates to description of spraakTekst in mvaKodeSAFT.xml

Version 1.0 of the XSD for the VAT return

Version 1.0 of this XSD is found here no.skatteetaten.fastsetting.avgift.mva.skattemeldingformerverdiavgift.v1.0

Graphical representation of the XSD and encoding for the VAT return:

SkattemeldingForMerverdiavgift2020

The SAF-T standard also contains the codes 0 (No VAT treatment), 7 (No VAT treatment - no turnover according to the VAT legislation), 20 (No VAT treatment), 21 (Basis on import of goods, regular rate) and 22 (Basis on import of goods, reduced rate, middle). These should not be reported in the VAT return

Exapmles of the VAT return in excel:

Test cases VAT return

Corresponding example files for VAT return in XML format can be downloaded from the test section: https://github.com/Skatteetaten/mva-meldingen/blob/master/docs/documentation/test/eksempler/melding/

Description of the fields in the VAT return

MvaMelding

FieldDescription
meldingskatergoriDescription: the subtype of the VAT return
Purpose: to ensure that the user can fulfill their VAT reporting obligations
merknadDescription: additional information about the content of the VAT return
Purpose: to ensure that the taxpayer have the possibility to explain their application of law when necessary

Skattepliktig

FieldDescription
organisasjonsnummerDescription: unique identifier for the taxable organisation
Purpose: to take care of the rights and obligations of the taxpayer

Innsending

FieldDescription
regnskapssystemrefereanseDescription: The taxpayers unique reference for the submission
Purpose: To ensure that the taxpayer and the tax office refer to the same message.
systemDescription: Name and possible version of accounting system
Purpose: To be able to follow up systematic errors with the system supplier instead of following up each individual taxpayer.

Betalingsinformasjon

KID oppgis bare dersom det er tilgodebeløp.

FieldDescription
KIDDescription: The recipient's identification of a payment
Purpose: To be able to pay to the bank accounts that require KID

Skattegrunnlag og beregnet skatt

FieldDescription
skattleggingsperiodeDescription: the taxation period for which the VAT return applies
Period is stated in accordance with the code list for the Skattleggingsperiode. SkattleggingsperiodeUke follows the calendar's week numbering, for example week 1 in 2022 runs from 3 to 9 January. For SkattleggingsperiodeHalvmåndelig, the first half runs from the 1st to the 15th of the month and the second half runs from the 16th to the last of the month.
Purpose: to ensure consistency between bookkeeping and VAT return period
fastsattMerverdiavgiftDescription: sum to pay / sum to be refunded
Purpose: to ensure that the correct amount is being paid

MvaSpesifikasjonslinje

FieldDescription
mvaKodeDescription: Classification of incoming and outgoing VAT in accordance with the Norwegian SAF-T standard
Purpose: dissemination of which VAT assessments have been carried out
spesifikasjonDescription: detailing some VAT conditions that are not included in the Norwegian SAF-T standard
Purpose: dissemination of which VAT assessments have been carried out
mvaKodeRegnskapssystemDescription: internal VAT code in the accounting system. There may be several internal VAT codes for a VAT code and possibly a specification. In that case, there will be several lines in the VAT message per VATCode and specification; one per combination of VAT code, specification and VAT CodeAccounting system.
Purpose: Two considerations
Users: recognizable in relation to what they see in the accounting system.
The system suppliers will not have to change VAT codes in the systems
grunnlagDescription: the amount of which VAT is calculated. The field must not be filled in for input VAT.
Purpose: Basis for control from the Tax Administration
satsDescription: The VAT rate used in calculating outgoing VAT. The field must not be filled in for incoming VAT.
Purpose: To ensure that only valid rates are used for invoicing
merverdiavgiftDescription: fixed VAT
Purpose: to show calculated VAT per line
merknadDescription: information about the content of mvaKode
Purpose: to ensure that the taxpayer can explain his own application of the law where necessary

Description of the fields in the VAT return submission

MvaMeldingInnsending

FeltDescription
meldingskategori Description: the subtype of the VAT return
Purpose: to ensure that the user can fulfill their VAT reporting obligations
innsendingstype Description: A VAT return with meldingskategori alminnelig og primær will always be komplett
Purpose: The field is kept so at a later date it can be opened for auditors to comment/write notes on those vat returns (e.g. VAT compensation) that should be approved by an auditor before submission.
instansstatus Description: This field will be removed since we get the required information from the events on the instance.
This will be done by making the field optional in a transition and removed at a appropriate time.
opprettetAv Description: This field should contain the name of the logged in user.
Purpose: The content of this field will be displayed in Altinn.
opprettingstidspunkt Description: This field will be removed since we get the required information from the events on the instance.
This will be done by making the field optional in a transition and removed at a appropriate time.

Identifikator (Either organisasjonsnummer or foedselsnummer)
FeltDescription
organisasjonsnummer Description: unique identifier for the taxable organisation
Purpose: to take care of the rights and obligations of the taxpayer
foedselsnummer Description: unique identifier for the taxable organisation
Purpose: to take care of the rights and obligations of the taxpayer

Skattleggingsperiode
FeltDescription
periode Description: the taxation period for which the VAT return applies
Period is stated in accordance with the code list for the Skattleggingsperiode. SkattleggingsperiodeUke follows the calendar's week numbering, for example week 1 in 2022 runs from 3 to 9 January. For SkattleggingsperiodeHalvmåndelig, the first half runs from the 1st to the 15th of the month and the second half runs from the 16th to the last of the month.
Purpose: to ensure consistency between book keeping and VAT return period.
aar Description: the taxation year for which the VAT return applies
Purpose: to ensure consistency between book keeping and VAT return period.

Vedlegg
FeltDescription
vedleggstype Description: Type of attachments which is uploaded to the instance on Altinn. Where you can either use mva-melding for the VAT return, or binaerVedlegg for general attachments.
kildegruppe Description: Which group the submission comes from.
Options: etat, sluttbrukersystem, sluttbruker
opprettetAv Description: This field should contain the name of the logged in user.
Purpose: The content of this field will be displayed in Altinn.
opprettingstidspunkt Description: This field will be removed since we get the required information from the events on the instance.
This will be done by making the field optional in a transition and removed at a appropriate time.

Vedleggsfil
FeltDescription
filnavn Description: Name of the file which is uploaded as attachment
filekstensjon Description: The file extension for the file which is uploaded as attachment
filinnhold Description: description of the contents of the file which is uploaded as attachment

Encoding

Group and codeDescription of code, deductions and specification
Sales of goods and services in Norway
3Sales and withdrawals of goods and services (standard rate)
Specification line for code 3withdrawal
31Sales and withdrawals of goods and services (middle rate)
Specification line for code 31withdrawal
33Sales and withdrawals of goods and services (low rate)
Specification line for code 33withdrawal
5Sales and withdrawals of goods and services exempt from value added tax
Specification line for code 5withdrawal
6Sales and withdrawals of goods and services outside the scope of the Value Added Tax Act
Sales of goods and services to other countries (exports)
52Sales of goods and services exempt from value added tax to other countries
Purchases of goods and services in Norway (Deductions)
1Purchases of goods and services with deductions (standard rate)
Specification line for code 1losses on outstanding claims and cancellations
Specification line for code 1adjustment of input VAT on capital goods
Specification line for code 1reversal of input VAT on passenger vehicles or Sale etc of real property before completion
11Purchases of goods and services with deductions (middle rate)
Specification line for code 11losses on outstanding claims and cancellations
13Purchases of goods and services with deduction entitlement (low rate)
Specification line for code 13losses on outstanding claims and cancellations
Purchases of goods from abroad (import)
81Purchases of goods from abroad with deductions (standard rate)
81Deductions on purchases of goods from abroad with deductions (standard rate)
Specification line for code 81reversal of input VAT on passenger vehicles or Sale etc of real property before completion
Specification line for code 81adjustment of input VAT on capital goods
14Purchases of goods from abroad, value added tax paid upon import (standard rate)
82Purchases of goods from abroad without deduction entitlement (standard rate)
83Purchases of goods from abroad with deductions (middle rate)
83Deductions on purchases of goods from abroad with deductions (middle rate)
15Purchases of goods from abroad, value added tax paid upon import (middle rate)
84Purchases of goods from abroad without deduction entitlement (middle rate)
85Purchases of goods from abroad with a zero-rate
Purchases of services from abroad (import)
86Purchases of services from abroad with deductions (standard rate)
86Deductions on purchases of services from abroad with deductions (standard rate)
87Purchases of services from abroad without deduction entitlement (standard rate)
88Purchases of services from abroad with deductions (low rate)
88Deductions on purchases of services from abroad with deductions (low rate)
89Purchases of services from abroad without deduction entitlement (low rate)
Fish etc.
32Sales of fish and other marine wildlife resources
12Purchase of fish and other marine wildlife resources
Specification line for code 12Losses on outstanding claims and cancellations
Emission allowances and gold
51Sales of emission allowances and gold to businesses/self-employed persons
91Purchases of emission allowances and gold
91Deductions on purchases of emission allowances and gold
92Purchases of emission allowances and gold without deduction entitlement

Overview of encoding/ code list:

XSD for uploading metadata

The submission of the VAT return requires an XML file containg metadata. This file must be according to the XSD for submission.

no.skatteetaten.fastsetting.avgift.mvamvameldinginnsending.v1.0.xsd

XSD for validation response

XSD for validation documents the structure of the response from the validation service. The feedback will also be according to this XSD. no.skatteetaten.fastsetting.avgift.mva.valideringsresultat.v1.xsd

XSD for payment information

no.skatteetaten.fastsetting.avgift.mva.skattemeldingformerverdiavgift.betalingsinformasjon.v1.0.xsd