Creating a VAT report

This topic describes the different steps in detail, needed to create a VAT report.

  1. In the VAT period table, select the period you want to report from.

  2. Select the Norwegian VAT report processing.

A form with the actual report is displayed, including:

  • The report displayed in grid view

  • The report data in XML format (this is the report that actually will be sent to the tax authorities)

If all settings have been made correctly, you will see a Send button and a Cancel button.

In case you have not checked Send to AutoReport in the AutoReport processing field in the Company information table, the Send button will be replaced with an Approve button for manual handling without electronic reporting - you will then need to report manually in the tax authorities’ own portal.

Specifications and comments

You can add an explanation for the entire VAT report in free text, using the Explanation field in the VAT period table.

You can also add specifications as a part of the message, according to the options in the VAT specification field in the General ledger account table:

  • 1 - Adjustments

  • 2 - Losses on claims

  • 3 - Reversal of input value added tax

  • 4 - Withdrawals

For example, when it comes to lines with specification 3 - Reversal of input value added tax, an explanation on a specific SAF-T code may be required. You then need to add the explanation in the VAT code explanation table, specifying the SAF-T code that needs explanation and selecting a specification type, and then enter a description in the Explanation field. A better alternative is often to use some of the preconfigured remarks from the VAT code explanation table, in the Selected remark field. Here, you can choose the available preconfigured remarks that are valid for SAF-T codes in combination with specification.

In some cases, the tax authorities demand an explanation with a more thorough description for the posts. The authorities have a rather complex set of rules with requirements for when you need to add specific comments to the report.

For further information, please refer to the following documentation:

https://skatteetaten.github.io/mva-meldingen/mvameldingen/informasjonsmodell/

https://github.com/Skatteetaten/mva-meldingen/blob/master/docs/informasjonsmodell_filer/xsd/no.skatteetaten.fastsetting.avgift.mva.mvameldinginnsending.v1.0.xsd

Validation of the report

After sending the report, the file is stored in the AutoReport archive table, where you can see the status of the sent report, and also the feedback from the tax authorities If the report has been approved, and you try to do manual bookkeeping again, an error message stating that approval has already been done will be displayed.

After sending the report from Business NXT, Visma.net AutoReport opens and you see the report there. In order to complete the actual sending, you need a user with access for creating and sending reports, and also for completing the sending of the reports.

  • Authenticate using the Norwegian ID-porten, for example using MinID, BankID, Buypass or Commfides.

The messages may now be sent to the Norwegian tax authorities for validation, and you will quite rapidly get feedback if the report can be validated or if it contains errors.

If the validation is approved, the report is sent automatically.

If the validation fails, this will typically be caused by errors in the reporting, for example, you may have failed to register a VAT reg. no. in the Company information table, or you may have failed to add an explanation to a specific line in the VAT report that requires a description. If you get an error in the validation, you need to correct the report according to the feedback, before sending it again.

When the report has been sent successfully to the tax authorities, they send you a receipt and payment information for the VAT.

Withdrawing a tax statement

If you try to resend a VAT report, you will be prompted that the report has already been sent, and that you need to withdraw it before sending a new report.

  1. In the Tax statement log table, select the line with the VAT report number that corresponds to the VAT report you want to withdraw.

  2. Run the Withdraw tax statement processing.

You will now be asked to delete the non-updated batch, or reverse update batch.

VAT for agriculture

The VAT codes used for agriculture need to have the Agriculture flag set in the VAT code processing field in the VAT code table. In the VAT period table, you need to add another VAT period (normally this will be period 7) and you need to check the flags for Agriculture VAT period and Main VAT term.

All agriculture related VAT transactions will now be fetched when reporting on the specific VAT period.

VAT compensation

From 2023, the Norwegian tax authorities support reporting of VAT compensation in electronic format. This is applicable for some semi-official organisations and also companies owned by municipalities that are eligible for VAT compensation, even though they are not listed in the official VAT register.

In order to be able to identify and get correct postings in the General ledger transaction for companies within the Norwegian VAT compensation system, there is a setting for VAT compensation in the VAT code processing field in the VAT code table. This ensures that incoming VAT is not included on the regular Norwegian VAT report in the Send Norwegian VAT reportprocessing, only outgoing VAT where relevant (where Turnover class is 8 - Purchase of goods outside EU/Abroad, 12 - Purchase of services abroad and 25 - Domestic purchases with reversed VAT liability).

For VAT compensation, you need to create new VAT codes that are connected to one of the following turnover classes:

  • 4 - Taxable purchases

  • 8 - Purchase of goods outside EU/Abroad

  • 12 - Purchase of services abroad

  • 25 - Domestic purchases with reversed VAT liability

You also need to enable the VAT compensation setting in the VAT code processing field.

Also create corresponding VAT rates in the VAT rate table and select the correct general ledger accounts in Debit withh. tax and Credit withh. tax fields. Make sure that Input VAT suspense A/C is empty, in order to get correct general ledger postings.

Posting

In order to book VAT that has not yet been refunded as a cost reduction, the VAT amount posted against the incoming VAT general ledger account in the balance is now posted back on the original general ledger cost account, since the VAT deduction is not yet approved by the tax authorities and thus cannot be sent through the normal Send Norwegian VAT report processing. Even if the deduction of VAT is not done on the cost account, the calculation is still done, and the posted transaction is split into two transactions so that it is possible to select the right General ledger transaction for manual reporting.

Reporting

Currently, we do not support a dedicated VAT report for VAT compensation. This means that you will need to report the compensation claim directly in the tax authorities’ own portal, for the time being.