Could any Norwegian users answer a question please regarding the new VAT return which comes into effect from 1st January 2022?
I am trying to figure out whether Microsoft has released functionality to submit the VAT return electronically in XML format in Norwegian localisation. If not anyone has any idea if Microsoft is going to address this requirement ?
Here are the links to the Norwegian authorities site which explains the new VAT return.
The site says they are working with ERP vendors to implement solutions.
Any help at all would be most appreciated.
The new VAT-return will be launched on January 1st 2022. This means that you must submit VAT-returns for periods after January 1st 2022 in the new format, according to the deadlines in your VAT-term. VAT-retunrs and corrections for terms up till and including December 31st 2021 must be submitted in the old format through Altinn, as before.
Businesses and advisors are encouraged to deliver directly from their ERP. The Tax Administration is working with ERP-suppliers to enable this. For those who do not have an ERP, or if the ERP is not suited to deliver VAT-returns, the Tax administration is developing a web-based portal for submitting VAT-returns. Altinn will still be used for identification and information exchange.
Is delivery from the web-based portal a permanent solution that is open to everyone (if you can not or do not want to use system-system)?
Yes, the portal is a permanent solution that is open to everyone.
We do not have a test environment where you can try out the logged-in solution for manually entering a VAT-report, but in information meetings we have shown screenshots with drafts of what the solution might look like. The logged-in solution is still under development, but you can see an example with screenshots in pdf format here. This is just an example of what it might look like, and only covers a some submissions. The finished solution may look different. Submissions will also vary in appearance for different businesses depending on what they are reporting.
Will it be possible to upload the VAT-return in XML-format in the logged in solution at Skatteetaten.no?
Yes, it will be possible. It will not be possible to change numbers or notes in the uploaded XML-file, but it will be possible to upload attachements
Same level as before. For more information regarding the suggested reporting on transaction levels, see “Sales and purchase report”.
The tax authorities do not set requirements for what the report should look like in the accounting system. The goal is for users to keep accounts as normal, and for the system to compile the information from the accounts to the VAT-return, so that the user can submit the return. The new reporting will be code-based and will facilitate digital collaboration. Today’s numbered fields will be replaced by a dynamic list of specification lines. It will also be possible to provide comments both for the entire report and per line. The code list for the new VAT-report can be found here.
Yes, it is possible to attach up to 50 files, and the files can be up to 25mb per file. We will support the following file formats:
- Open Office XML (OOXML)
- Open Document Format (ODF)
- JPG eller PNG
Authentication will be carried out with personal login in ID-porten for both system-to-system and portal submissions, not by password and username like today. ERPs must offer ID-porten login window for their users, so they can log in using electronic ID from ID-porten. To avoid unnecessary logins user will stay logged in for 8 hours.
We want to offer Maskinporten support for system-to-system VAT-returns and we are currently looking into the legal and practical issues concerning Maskinporten. If Maskinporten is offered for VAT-returns, it will be later than Januart 1st 2022. ID-porten will be used until further notice.
Supplementary returns will no longer be in use. If there are changes in the ERP that makes it necessary to correct a VAT-return, this can be done by submitting a replacement VAT-return, after correcting the accounts in the ERP. The last VAT-return for a term will be valid.
There are two alternatives:
- Reopen the period (eg 1st term) and post the new information in this period, before the period closes again. This means that the SAF-T file that supports the last VAT-return can be taken from this accounting period. The tax authorities recommend reporting in this manner if possible.
- Register the transaction in a new period, but override the date so that it is posted with the date for the period the transaction belongs in. The SAF-T file that supports the last submitted VAT return (in case of audit) must then also contain the later period in which the new transactions / dispositions are posted.
The reporting entity must deliver the VAT-report from the accounting system or in the portal, on behalf of all the jointly registered entities.
When you round decimals on the basis and on the amount of VAT, then you can get “deviations” when you check by multiplying the basis by VAT percentage. Will this affect the validation?
Yes, we consider this in the validation, and have added a tolerance of +/- 3 kroner. The tolerance is the same as in today’s VAT solution.
This can be found on Github.