MVAbetalinger

MVAbetalinger, or MVA-betalinger, refers to the payments made by businesses to the tax authority to settle merverdiavgift (value-added tax) on goods and services sold. They are a central element of VAT systems in Norway and other countries.

The amount due is the net VAT payable, calculated as output VAT charged on sales minus input VAT paid on purchases and expenses. If input tax exceeds output tax, a refund or credit may be claimed.

Registration: Businesses meeting thresholds must register for VAT; once registered they must charge VAT on taxable supplies, use appropriate rates, and file periodic VAT returns. Certain activities may be exempt or outside the VAT system.

Filing and payment: Returns are usually filed electronically on a regular schedule (monthly, quarterly, or annually) and payments are due by set deadlines. Records, invoices, and receipts must be kept for audit purposes.

Rates: VAT rates vary by jurisdiction and by category of goods and services. A standard rate applies to most goods and services; reduced rates apply to specific items (such as food, accommodation, or transport in some systems) but the exact rates and categories depend on the jurisdiction.

Compliance: Authorities may audit VAT returns, assess penalties for underpayment or late filing, and charge interest on late payments. Businesses may recover input VAT on eligible purchases as credits against VAT due.

Cross-border: MVAbetalinger may include domestic obligations and, for cross-border transactions, rules on reverse charge, import VAT, and, in some regions, EU/EEA rules.