New VAT Return for Norway from January 2022
When you do business in Norway and are VAT registered, you need to report VAT on periodic basis to the Norwegian Tax Administration (TA). They launch a new tax return for VAT on 1st of January 2022. This means that you must submit tax return for VAT for periods starting on and after 1st of January 2022 in the new format. For reporting periods before this date, inclusive corrections, VAT Returns must be reported in the old format.
As of January 2022, only the following old VAT forms have been replaced with the new format: RF-0002 (ordinary VAT return) and RF-0004 (primary sector). The other forms like RF-0005, RF-0009 and VOEC are planned by Tax Administration to be replaced with the new format later. This might be a requirement later in 2022, but no technical requirements or dates are given yet.
How can you submit the new VAT Return to the Tax Administration?
For SAP ERP Central Component customers and SAP S/4HANA (OP) without SAP Document and Reporting Compliance, run SAPGUI report Advance Return for Tax on Sales/Purchases (RFUMSV00) and manually enter the amounts per standard tax code in the Tax Administration portal service for VAT Return.
For SAP S/4HANA customers with SAP Document and Reporting Compliance, run VAT return, enter necessary comments, generate, and download the xml file. The xml file can be uploaded in the Tax Administration portal service for VAT Return.
Note that electronic submission, machine to machine is currently not legally mandatory.
So, what are the changes to the VAT Return?
There are quite a few changes, and some of which are as follows:
- The old form with numbered boxes is replaced by a dynamic list of tax codes and specifications
- The new VAT return repurpose the Norwegian standard tax codes from the SAF-T financial file. However, the new VAT return must not be confused with the SAF-T file. Only the standard tax codes will be repurposed, and VAT return will still be at a very aggregated level.
- Easier to provide more detailed remarks as documentation, per line in VAT return or for entire VAT return
- All corrections for reporting periods starting from January 1st, 2022, must be done as a full and complete VAT Return inclusive comments to replace already submitted VAT Return. There will be no longer possible to only submit delta as corrections.
- VAT amount to be reported as positive amount for payable taxes, and negative amount refundable taxes. Unless there is an exception of course, and VAT amount for a standard tax code will be reported with opposite sign than Tax Administration expects. If that will be the case, then this might require a comment as explanation for this exception. As earlier, all decimals are removed from reported amounts, i.e., all amounts rounded down according to Tax Administration (TA) requirements.
- Certain transactions must be reported on separate lines in VAT return as specifications (No: spesifikasjon) or supplementary information. You will need to define new SAP tax codes for each specification as a combination of specification type and VAT rate. The number of new tax codes you will need, depends on your company’s business requirements. These unique tax codes should then be mapped to each type of specification/supplementary in configuration of VAT Return. SAP recommends that you discuss with your local business and/or tax auditors to discover your company’s needs. These specifications are described in the VAT act and are related to:
- Loss on claims (No: tap på krav)
- VAT adjustment for capital goods (No: justering)
- Reversal of input value added tax for capital goods (only passenger vehicles and real estate) (No: tilbakeføring av inngående merverdiavgift for kapitalvarer)
- Withdrawals (No: uttak)
In addition to the new VAT Return, the Norwegian Tax Administration has also announced plans to implement a sales and purchase list in 2024. The proposal has recently been presented in a mandatory public hearing phase, and changes to the law will at earliest be passed next year, in 2022.
How to configure the new VAT Return?
Before running the VAT Return in the Run Compliance Reports app in SAP S/4HANA or SAPGUI report Advance Return for Tax on Sales/Purchases (RFUMSV00) in S/4HANA OP or ECC, you need to go through some settings.
You will find a step-by-step description of the necessary settings on SAP Help Portal as soon as the corresponding product version or Support Package has been released. Until then, please see the preliminary documentation that is attached as a PDF to the following SAP Notes 3102152 and 3112208 in SAP Support Portal.
For more information about the VAT Return, see the Norwegian Tax Authorities github pages for their project:
In case you need support from SAP regarding the VAT Return for Norway, open an incident on SAP Support Portal Home, under the FI-LOC-FI-NO component.
To keep updated with the latest news, please join the SAP Jam group forum for SAF-T and VAT in Norway: https://jam4.sapjam.com/groups/p9pblV2bI35Hhgad6TQwHZ/overview_page/X55M4Xw7N2syDi1K55tDrA
Thanks for reading! I hope that the above information will help you understand all about the new VAT Return for Norway. Got any questions? Please leave a comment below or ask questions with the relevant tag in Q&A area.
Excellent and detailed blog - Satya
As current solution for ECC does not have xml file download option, Is it not legally mandatory ?
No it's not mandatory to upload a xml file. The tax authorities have announced that manual entry via their portal will still be available.
Please note that the xml file uploaded will not be possible to edit after upload in tax authorities portal. This means that any entry of mandatory comments when having e.g. exception that requires an explanation must be included in file before uploading it. Edit of comments is a feature only offered today in VAT Return in SAP Document and Compliance.
Thanks a lot for quick response.
Can we expect SAP to provide XML file download solution on ECC before it becomes legally mandatory.
Tax authority have not given any sign that there will be a end-date to when manual entry will no longer be possible. This will be an option for many years more.
Is " supplementary information or Specification " only needed where applicable or needs to be maintained for all VAT codes ?
It's only needed where applicable (those four types of transactions mentioned) and not for all VAT codes. I have edited the text, so it will be more clear.
Hi Ingjerd Aamodt
I am not able to update Standard code "0" on table V_T007L. Error message "
Enter a group number between 1 and 99"
The following standard tax codes is not relevant for VAT return: code 0 (No VAT treatment), 7 (No VAT treatment - no turnover according to the VAT legislation), 20 (No VAT treatment), 21 (Basis on import of goods, regular rate) and 22 (Basis on import of goods, reduced rate, middle). (i.e. not be entered in view V_T007R and mapped tax codes in V_T007L).
Thanks for quick support.
Hi i am wondering about something connected to the new report. When our customer run the report, the table "saldoer for alle firmakoder" has "-" before the amount for some tax codes. But in the final table in the end of the report with the saf-t codes, the same amounts with the same codes has opposite sign before the amount. Credit/debit is different from the to tables. Is this how it is supposed to be?
The balances per company code display the amounts as they are posted debit/credit, and used for reconciliation of VAT. In the last page, with balances to be reported for Norway the amounts are displayed as they are to be reported in the new VAT return for periods from January 2022. Skatteetaten decided they wanted to have the tax amounts for 2022 and later reported as negative amount to be refunded, and positive amount to be paid. This is the opposites if compared to earlier, and what's posted in tax GL accounts. Tax amounts to be reported on last page have therefore been multiplied with -1, compare to posted amounts.
I hope this clarifies the differences.
I have a technical question regarding the output in the report RFUMSV00. The report is in english, however the description for the specification is in norwegian. I can´t see how this is maintained?
Thank you in advance,
These specifications are the codes given by Tax administration. These are therefore not translated and looks a bit strange with e.g. no gaps between the words. These are values in the xml file we have delivered for the VAT return in SAP Document and Reporting Compliance, and same data elements are used for RFUMSV00.
I hope this clarifies your question.
I would be most grateful for some advice - We have implemented SAP Note - 3112208 - RFUMSV00 - LC Norway: New VAT return format effective from 1.1.2022 (With embedded supporting SAP notes ) to deliver the solution for NO VAT Return using RFUMSV00. The platform is S4 2020 SP02. However, when executing RFUMSV00 (S_ALR_87012357), it's unclear what the process steps are to submit to the Authorities in NO i.e. the note solution suggests that when you run the report RFUMSV00 for Norway, you will see an additional output list. If you select the
reporting period for year 2022 or later, you will see an output list that has been adjusted to cater for the new VAT return layout and groupings. However I don't see an additional output list with the new VAT Return layout and groupings? Also, is there a process we have to follow to create an XML file i.e. FOTV?
Please check in ONE Support Channel that you have implemented all required SAP notes connected with SAP note 3112208. And also performed all required steps of the configuration of new tax groupings as described in pdf attached in SAP note 3112208.
Please note also that the new Time dependent Tax group version (V_T007Z) must have a start date from 01.01.2022.
And new VAT return for Norway is delivered as a change to standard tax report RFUMSV00's (t-code: S_ALR_87012357) output, with a last page called: Balances for Norway VAT return.
There is no generation of xml delivered for SAPGUI report RFUMSV00. This is delivered only in SAP Document and Reporting Compliance.
The new RFUMSV00 report for Norway - Can anyone guide me to this report as the all I have available is the std. general version of RFUMSV00 - S_ALR_87012357 which doesn't give me the additional output list parameters as per note 3112208 - RFUMSV00 - LC Norway which we have implemented?
Many thanks for the quick response - it looks like the SAP notes connected with SAP note 3112208 hasn't been implemented correctly - As Balances for Norway VAT return. is missing
I have checked that all objects are in the transport for the SAP Notes - 3112208, 3128378 - RFUMSV00 - Prerequisite Objects for SAP Note 3112208, 3111209 - View FINO_V_VAT_ADJ - Assign Supplementary Information to Tax Codes are implemented, yet the Balances for Norway VAT return output list is still missing.
Also, all configuration has been completed - V_T007Z ()1.01.2022) , V_T007L, V_T007R and FINO_V_VAT_ADJ have been maintained.
Any further assistance is gratefully appreciated 🙂
Please ignore my previous message as I observed that - Balances for Norway VAT return is NOT an Output List option, but is in the output display itself.
Problem solved - thanks for your help.