MVA-melding (VAT return): deadlines, rates and how to file
Updated June 4, 2026
The MVA-melding is the periodic return where you report output and input VAT to the Norwegian Tax Administration. You must register for VAT once taxable turnover passes NOK 50,000 over twelve months, and then file — normally bi-monthly — via Altinn.
When must you register for VAT?
You must register the business in the VAT Register once taxable sales and withdrawals exceed NOK 50,000 within a twelve-month period. Only then do you add VAT to your invoices and file VAT returns.
Charitable and non-profit organisations have a higher threshold. Some goods and services are exempt from VAT (for example healthcare, education and financial services) and do not count.
VAT rates in Norway
- 25% – standard rate (most goods and services)
- 15% – foodstuffs (food and drink)
- 12% – passenger transport, accommodation, cinema and certain other services
- 0% / exempt – including books, newspapers and certain services
Terms and deadlines
The main rule is six terms a year — every other month. The deadline to file and pay is normally one month and ten days after the term ends (term 1, Jan–Feb, is due 10 April). The summer term and the final term of the year have their own deadlines.
Businesses with turnover under NOK 1 million can apply for an annual VAT return due 10 March the following year. Note that the return must be filed even if you had no turnover in the period.
How to file the VAT return
The VAT return is filed digitally. An accounting program calculates output VAT (what you invoiced) and input VAT (what you paid on purchases), and submits the return straight to Altinn — no manual number-entry.
In Kantax the VAT return is built from your bookkeeping and submitted to Altinn with the right fields, reducing the risk of errors and missed deadlines.