Norway VAT Report and Import VAT deferment
Norway is to introduce a new VAT report from 1 January 2017. The return, ‘Skattemelding’ is a monthly filing.
Changes to import VAT
The Norweign government has also implemented a import VAT deferment scheme. VAT registered businesses, resident and non-resident, will not be required to pay import VAT at the time of brining goods into the country. Instead, the company may declare the VAT in the new return, and offset against output VAT charged on sales. There is therefore no cash payment.