Information models, XSD and encoding
XSD for the VAT return for reverse tax liability
Change log
| Date | What changed? |
|---|---|
| 2023.01.30 | Initial version of documentation for VAT return for reverse tax liability |
Change in the code list for as a consequence of the VAT return for reverse tax liability
In the code list for remarks (merknad.xml) and SAFT-T (mvaKodeSAFT.xml) the following has been added:
<omvendtAvgiftsplikt>SANN</omvendtAvgiftsplikt>These additions shal be used to decide if the code pertains to reverse liability.
Notice that when the ERP suppliers start using the new version of the code list they will have to adapt to these code list additions. Codes will then be chosen based on whether or not the code has the code addition (kodetillegg) omvendtAvgiftsplikt=SANN, kompensasjon=SANN or alminneligPrimær=SANN.
Version 1.0 of the XSD for VAT return for reverse tax liability
VAT return for reverse tax liability must be submitted in XML-format. It must be in accordance with the structure outlined for the VAT-return. The same XSD applies for all returns. 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 for reverse tax liability:
Example files for VAT return for reverse tax liability in XML format can be downloaded here
Description of the fields in the VAT return for reverse tax liability
Mva-melding for omvendt avgiftsplikt (VAT return for reverse tax liability)
| Field | Description |
|---|---|
| meldingskategori | The subtype of the return Purpose: to ensure that the user can fulfill their VAT reporting obligations |
| merknad | Additional information about the content of the VAT return for reverse tax liability Purpose: to ensure that the taxpayer have the possibility to explain their application of law when necessary |
Skattepliktig (Taxable organization)
| Field | Description |
|---|---|
| organisasjonsnummer | Unique identifier for the taxable organisation Purpose: to take care of the rights and obligations of the taxpayer |
Innsending (Submission)
| Field | Description |
|---|---|
| regnskapssystemrefereanse | The taxpayers unique reference for the submission Purpose: To ensure that the taxpayer and the tax office refer to the same return. |
| system | 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 (Payment information)
KID is only applicable if the business is to get VAT back from the Tax Authority.
| Field | Description |
|---|---|
| KID | The recipient's identification of a payment Purpose: To be able to pay to the bank accounts that require KID |
Skattegrunnlag og beregnet skatt (Tax basis and calculated tax)
| Field | Description |
|---|---|
| skattleggingsperiode | The taxation period for which the VAT return for reverse tax liability applies Period is stated in accordance with the code list for the Skattleggingsperiode. For the VAT return for reverse tax liability quarterly period applies. Purpose: to ensure consistency between bookkeeping and VAT return period |
| fastsattMerverdiavgift | Sum to pay / sum to be refunded Purpose: to ensure that the correct amount is being paid |
MvaSpesifikasjonslinje (VAT-specification line)
| Field | Description |
|---|---|
| mvaKode | Classification of incoming and outgoing VAT in accordance with the Norwegian SAF-T standard Purpose: dissemination of which VAT assessments have been carried out |
| spesifikasjon | Detailing some VAT conditions that are not included in the Norwegian SAF-T standard Purpose: dissemination of which VAT assessments have been carried out |
| mvaKodeRegnskapssystem | Internal VAT code in the accounting system. There may be several internal VAT codes for a mvaKode and possibly a specification. In that case, there will be several lines in the VAT return for reverse tax liability per mvaKode 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 |
| grunnlag | The amount of which VAT is calculated. Purpose: Basis for control from the Tax Administration |
| sats | The VAT rate used in calculating VAT. Purpose: To ensure that only valid rates are used for calculating VAT |
| merverdiavgift | Fixed VAT Purpose: to show calculated VAT per line |
| merknad | 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 for reverse tax liability submission
MvaMeldingInnsending (VAT return submission)
| Felt | Description |
|---|---|
| meldingskategori |
The subtype of the form which is submitted Purpose: to ensure that the user can fulfill their VAT reporting obligations |
| innsendingstype |
A VAT return with meldingskategori alminnelig, primær and omvendtAvgiftsplikt 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 returns (e.g. VAT compensation) that should be approved by an auditor before submission. |
| instansstatus |
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 |
This field should contain the name of the logged in user. Purpose: The content of this field will be displayed in Altinn. |
| opprettingstidspunkt |
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 (Identifier, Either organisasjonsnummer or foedselsnummer)
| Felt | Description |
|---|---|
| organisasjonsnummer |
Unique identifier for the taxable organisation Purpose: to take care of the rights and obligations of the taxpayer |
| foedselsnummer |
Unique identifier for the taxable organisation Purpose: to take care of the rights and obligations of the taxpayer |
### Skattleggingsperiode (taxation period)
| Felt | Description |
|---|---|
| periode |
The taxation period for which the VAT return for reverse tax liability applies Period is stated in accordance with the code list for the Skattleggingsperiode. For the VAT return for reverse tax liability quarterly period applies. Purpose: to ensure consistency between book keeping and VAT return period. |
| aar |
The taxation year for which the return applies Purpose: to ensure consistency between book keeping and VAT return period. |
### Vedlegg (Attachment)
| Felt | Description |
|---|---|
| vedleggstype | Type of attachments which is uploaded to the instance on Altinn. Where you can either use mva-melding for the tax return for VAT return for reverse tax liability , or binaerVedlegg for general attachments. |
| kildegruppe |
Which group the submission comes from. Options: etat, sluttbrukersystem, sluttbruker |
| opprettetAv |
This field should contain the name of the logged in user. Purpose: The content of this field will be displayed in Altinn. |
| opprettingstidspunkt |
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 (Attachment file)
| Felt | Description |
|---|---|
| filnavn |
Name of the file which is uploaded as attachment |
| filekstensjon |
The file extension for the file which is uploaded as attachment |
| filinnhold |
Description of the contents of the file which is uploaded as attachment |
Encoding (code List)
| Group and code | Description of code and specification |
|---|---|
| Purchases without deductions | |
| 87 | Purchases of goods from abroad without deduction (standard rate) |
| 89 | Purchases of goods from abroad without deduction (low rate) |
| 92 | Purchases of emission allowances and gold without deduction |
| Purchases without deductions | |
| 86 | Purchases of services from abroad with compensation for VAT (standard rate) |
| 88 | Purchases of services from abroad with compensation for VAT (low rate) |
| 91 | Purchases of emission allowances and gold with compensation for VAT (standard rate) |
Overview of encoding/ code list:
- Encoding for VAT code: mvaKodeSAFT
- Encoding for VAT specification: mvaSpesifikasjon
- Encoding for VAT rate: sats
- Encoding for remarks: merknader
- Encoding for remarks and corresponding VAT code: merknadTilsvarendeMvaKode.xml
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.mva.mvameldinginnsending.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