As a part of the Norwegian tax authority’s modernization project for VAT, a new VAT return will be implemented from 01.01.2022, replacing the current form-based VAT return. There will be no transitional arrangement, nor will there be any opportunity to apply for dispensation. This means that VAT liable businesses in Norway will have to submit VAT returns in the new format from 01.01.2022, which will be when filing the VAT return for the 1st VAT period, due on 10.04.2022.
Source: rsm.global
