Payment of the Norwegian VAT 1 period 2020 deferred

Deadline for payment of Norwegian VAT 1 period 2020 (01.01 – 29.02) is postponed until 10 June. The reporting deadline 14 April has not been changed.

There is no need to apply for deferral.


Temporary reduction in the low rate

At the same time as the deferral of the VAT payment a temporary reduction in the low 12% rate has been decided. The low rate covers passenger transport, accommodation, sport events, cinema and cultural experiences in general. From 1 April to 31 October 2020 the rate is reduced to 8%.


Enforcement (fines) is paused

VAT: There is no penalty imposed on late delivery of the 1 period VAT report (deadline 14 April) and 2nd VAT period (deadline 10 June), nor for the annual VAT report.

Tax notification (Skattemelding): Penalty is temporarily halted, but deadline for filing remains 31 May 2020. However, there is an opportunity to apply for a deferral.

Employer and a-notification (a-melding): Penalty is temporarily stopped, but the deadline for reporting remains the 5th every month.

Employer contribution (social security): Payment deadline of the employer’s national insurance contribution 2nd period (01.03 – 30.04) is postponed from 15 May to 15 August 2020. There are currently. no changes to the reporting or tax rate.


The tax office encourages all companies to comply with reporting requirements despite penalties being temporarily halted.


If you have any questions, then please feel free to contact TIMEVAT