Customs declaration and VAT calculation
Below you will find frequently asked questions about customs declarations and VAT calculation.
Frequently asked questions
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Value-added registered businesses calculate import value-added tax themselves based on information from the customs declaration. This is normally done 6 times a year.
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Companies that import goods subject to customs duties are recommended to continue to have a customs credit agreement. Customs credit is the most optimal scheme for paying customs duties and excise duties and it cannot be reported on the tax return.
Note: For companies that are not VAT-registered, import VAT and duties are still paid to the Customs Agency via daily settlement. Normally, Bring handles this for its customers.
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By logging into Altinn, the company can access a customs declaration overview. The purpose of this overview is to give all businesses an overview of key information from their own customs declarations - the declarations themselves with attachments must be taken care of by the enterprise itself.
Based on this customs declaration overview, we offer the Bring E-Doc service, which is a complete customs declaration archive where every single customs declaration is stored. The service includes, among other things, VAT calculation and an effective tool for obtaining missing customs declarations. Read more about Bring E-Doc.
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You must report the basis for VAT. and corresponding VAT amounts for 25%, 15% and 0% rates, respectively, collected for the tax reporting period.
It is crucial that you have an overview of the correct VAT basis per customs declaration so that this is added to the overall items in the tax return.
Bring offers several services to help with the individual company's needs.
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1. Bring E-Doc
The online portal Bring E-Doc provides an overview of all of the company's customs declarations with sub-documents.
This is a future-oriented and module-based subscription service. Bring E-Doc provides a very good overview of the company's customs declarations, including VAT calculation and an effective tool for obtaining missing customs declarations from all the company's freight forwarders. This contributes to effective authority reporting.
Bring E-Doc has several modules beyond the basic module - we recommend these to customers with an extended need for overview, analysis and statistics.
This is suitable for companies with many customs clearances per year.
2. Calculation of import value added tax
For 77 NOK per customs declaration, we will calculate import VAT from the turn of the year and present this as accounting information in section B on the customs declaration, or as a separate additional sheet. The company will therefore not have to spend resources on this itself. Only check that the figures are correct, as the self-declaration principle obliges.
Please note that this is an additional service from Bring and is not part of the actual customs declaration approved by the Norwegian Customs Authority.
This is suitable for companies that have few customs clearances per year.
Read more about the calculation of import value added tax.
Businesses that do not want Bring to calculate import VAT must report this to customer service.
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Through our subcontractor, we will be able to offer tailoring for your needs. Contact us by filling in the form or call us on 23147710.