merverdiavgiftspligtige

Merverdiavgiftspligtige (often written merverdiavgiftspliktig in Norwegian) is a term used to describe a person or entity that is liable to charge value-added tax (VAT) on taxable goods and services and to remit the tax to the tax administration. The term is central to Norway’s value-added tax system, known as merverdiavgift.

Scope and exemptions: Typically, a business becomes merverdiavgiftspliktig when it engages in taxable activities in Norway with turnover above the registration threshold, or when it imports goods into Norway. Some activities and organizations are exempt from VAT or outside its scope, such as certain financial services, healthcare, and education; other transactions may be subject to reduced or zero rates according to tax rules.

Registration and reporting: Merverdiavgiftspligtige businesses must register for VAT with the Norwegian Tax Administration (Skatteetaten) and obtain a VAT number. The frequency of VAT returns depends on turnover and administrative rules, ranging from monthly to quarterly or yearly. Registered entities must charge output VAT on sales and may deduct input VAT on purchases.

Invoicing and records: VAT invoices must contain specified information, including the VAT rate, base amount, VAT amount, supplier VAT number, and the customer's VAT number where applicable. Businesses are required to maintain accounting records and supporting documents for the period set by the tax authority.

Cross-border and compliance: For cross-border supplies within the EEA, special rules such as the reverse charge may apply. Import of goods into Norway also triggers VAT accounting. Compliance is overseen by Skatteetaten, which provides guidance, registration services, and online filing.