VAT return

Siffer has full support for the new VAT return (Norwegian: MVA-melding). Submit it through the system and get payment information and a receipt back. For more information about the new return we recommend the pages from Skatteetaten (the Norwegian Tax Administration) and Regnskap Norge (the Norwegian Accountants Association).

Comments and attachments

To add a comment you first need to create the VAT return in Siffer. If a comment is required for the return to be submitted, the line will be marked in red. Hover over the line in question and click “Add comment”. Skatteetaten prefers that you use the predefined comments as much as possible — the return will then be processed automatically. Use a free-text comment only if strictly necessary.

You can also add a comment and attachment to the entire VAT return. To do so, click the three dots beneath the “Download” button.

Specifications

New for 2022: in addition to the correct VAT code, withdrawals, bad debt, adjustments and reversals must be specified separately in the VAT return. In Siffer we’ve solved this by automatically adding amounts posted to specific accounts as specifications in the VAT return.

Withdrawals:

3060	Withdrawal of goods, taxable, standard rate
3061	Withdrawal of goods, taxable, intermediate rate
3070	Withdrawal of services, taxable, standard rate
3074	Withdrawal of services, taxable, low rate
3160	Withdrawal of goods, exempt
3170	Withdrawal of services, exempt

Bad debt:

7830	Bad debt on receivables, deductible

Adjustment of VAT for capital goods:

7971	Adjustment of VAT, real estate
7972	Adjustment of VAT, machinery
3971	Adjustment of VAT, real estate
3972	Adjustment of VAT, machinery

Reversal of VAT for capital goods (only passenger vehicles and real estate):

7980	Reversal of input VAT