Questions and answers

General

New VAT return for reverse tax liability

The goal of the project was to achieve increased compliance, equal competitive conditions, simplification for reporting businesses, and a more effective administration of the VAT system.

When was the new VAT return for reverse tax liability be launched?

The new VAT return for reverse tax liability was used from and including the first term of 2023. For VAT returns for reverse tax liability there are quarterly terms, anf the first deadline was May 10th 2023. Reports and corrections for terms up till and including December 31st 2022 must be submitted in the old format as before.

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

For the VAT return for reverse tax liability, there was no transition period.

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

For the VAT return for reverse tax liability, it is possible to file and submit the VAT-return in the online portal at skatteetaten.no.

Who can fill out the VAT return for reverse tax liability, and who can submit?

To fill out and submit VAT return for reverse tax liability, these Altinn-roles are needed:

Fill out:
Responsible auditor/Ansvarlig revisor
Accounting employee/Regnskapsmedarbeider
Accountant without signing rights/Regnskapsfører uten signeringsrettighet
Assistant auditor/Revisormedarbeider
Submit:
Limited signing rights/Begrenset signeringsrettighet
Accountant with signing rights/Regnskapsfører med signeringsrettighet
-

How will the new VAT return for reverse tax liability be submitted?

Businesses and advisors are encouraged to deliver directly from their ERP. For those who do not have an ERP, or if the ERP is not suited to deliver the VAT return for reverse tax liability, the Tax administration has a web-based portal for submitting VAT return for reverse tax liability. Altinn will still be used for identification and information exchange.

Has a draft been made visually of what the new report should look like in the ERP?

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 for reverse tax liability, so that the user can submit the return. The new reporting is code-based and will facilitate digital collaboration. Numbered fields are replaced by a dynamic list of specification lines. It is also possible to provide comments both for the entire report and per line. The code list for the VAT return for reverse tax liability is available on Github.

Is it possible to attach files with documentation in the new VAT return for reverse tax liability?

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 the VAT return for reverse tax liability submissions?

Authentication is carried out with personal login in ID-porten for both system-to-system and portal submissions, not by password and username. 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 submissions and we are currently looking into the legal and practical issues concerning Maskinporten. ID-porten will be used until further notice.