[{"data":1,"prerenderedAt":1111},["ShallowReactive",2],{"article-en-advance-payments-deposits-vouchers-vat":3,"footer-articles-en":1105},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1098,"_id":1099,"_source":1100,"_file":1101,"_stem":1102,"_extension":1103,"sitemap":1104},"/news/advance-payments-deposits-vouchers-vat","news",false,"","Advance Payments, Deposits and Vouchers vs. VAT - When Does Tax Liability Arise?","We explain when an advance payment, deposit or voucher triggers VAT settlement in Norway, how to document them and how to correct an incorrect invoice.","2026-10-26","VAT","/assets/images/blog/advance-payments-deposits-vouchers-vat.jpg",{"type":14,"children":15,"toc":1073},"root",[16,24,34,47,52,59,64,131,136,144,155,167,173,180,192,197,232,237,289,297,306,312,324,420,425,430,436,441,541,546,569,581,587,592,709,715,720,745,751,756,774,810,815,821,826,831,854,860,865,870,894,900,925,936,941,947,953,958,964,969,975,980,986,991,997,1046,1059],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"advance-payments-deposits-and-vouchers-vs-vat-when-does-tax-liability-arise",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"I took a 30,000 NOK advance payment for a renovation and issued a document with VAT even though the work won't start for another month. I think I settled the tax too early 😅 What do I do now?",{"type":17,"tag":29,"props":35,"children":36},{},[37,39,45],{"type":23,"value":38},"A payment received before completing an assignment may be an advance payment, refundable security or payment for a service sold in advance. Each of these situations has different consequences for ",{"type":17,"tag":40,"props":41,"children":42},"em",{},[43],{"type":23,"value":44},"MVA",{"type":23,"value":46}," (Norwegian value added tax). Separate rules apply to vouchers and gift cards.",{"type":17,"tag":29,"props":48,"children":49},{},[50],{"type":23,"value":51},"In this article, we explain when VAT must be reported, how to document the amount received and what to do if tax has been included on an invoice too early.",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"what-determines-the-vat-settlement-date",[57],{"type":23,"value":58},"What Determines the VAT Settlement Date?",{"type":17,"tag":29,"props":60,"children":61},{},[62],{"type":23,"value":63},"For VAT settlement purposes, three events must be distinguished: completion of the supply, issuing the sales document and receiving payment.",{"type":17,"tag":65,"props":66,"children":67},"table",{},[68,87],{"type":17,"tag":69,"props":70,"children":71},"thead",{},[72],{"type":17,"tag":73,"props":74,"children":75},"tr",{},[76,82],{"type":17,"tag":77,"props":78,"children":79},"th",{},[80],{"type":23,"value":81},"Event",{"type":17,"tag":77,"props":83,"children":84},{},[85],{"type":23,"value":86},"Significance for VAT",{"type":17,"tag":88,"props":89,"children":90},"tbody",{},[91,105,118],{"type":17,"tag":73,"props":92,"children":93},{},[94,100],{"type":17,"tag":95,"props":96,"children":97},"td",{},[98],{"type":23,"value":99},"Delivery of goods or performance of a service",{"type":17,"tag":95,"props":101,"children":102},{},[103],{"type":23,"value":104},"A VAT-liable sale takes place, and the rules and rate applicable to the supply are determined",{"type":17,"tag":73,"props":106,"children":107},{},[108,113],{"type":17,"tag":95,"props":109,"children":110},{},[111],{"type":23,"value":112},"Issuing a valid invoice",{"type":17,"tag":95,"props":114,"children":115},{},[116],{"type":23,"value":117},"As a rule, determines the period in which you report VAT in the return",{"type":17,"tag":73,"props":119,"children":120},{},[121,126],{"type":17,"tag":95,"props":122,"children":123},{},[124],{"type":23,"value":125},"Receiving payment",{"type":17,"tag":95,"props":127,"children":128},{},[129],{"type":23,"value":130},"Generally does not determine the VAT settlement period",{"type":17,"tag":29,"props":132,"children":133},{},[134],{"type":23,"value":135},"This means that simply recording a bank transfer in your account does not always create an obligation to report tax. On the other hand, the customer's failure to pay does not allow you to move VAT from a correctly issued invoice to a later period.",{"type":17,"tag":25,"props":137,"children":138},{},[139],{"type":17,"tag":29,"props":140,"children":141},{},[142],{"type":23,"value":143},"«Beløp som nevnt i skatteforvaltningsloven § 8-3 første ledd bokstav a til d oppgis i skattemeldingen for den terminen dokumentasjonen er utstedt.»",{"type":17,"tag":29,"props":145,"children":146},{},[147,153],{"type":17,"tag":148,"props":149,"children":150},"strong",{},[151],{"type":23,"value":152},"What does this mean in practice?",{"type":23,"value":154}," As a rule, you report VAT in the return for the period in which a valid sales document was issued. If you issue an invoice too late, the tax cannot automatically be moved to the period when it was actually issued. It must be allocated to the period in which the document should have been issued.",{"type":17,"tag":29,"props":156,"children":157},{},[158,160],{"type":23,"value":159},"A standard invoice should be issued as soon as possible, no later than one month after delivery, unless a special rule applies to the transaction. We discuss the remaining document requirements in the article ",{"type":17,"tag":161,"props":162,"children":164},"a",{"href":163},"/en/news/how-to-issue-an-invoice-in-norway-and-what-it-must-include",[165],{"type":23,"value":166},"How to Issue an Invoice in Norway and What Must It Include?",{"type":17,"tag":53,"props":168,"children":170},{"id":169},"financial-advance-payments-and-permitted-advance-invoicing",[171],{"type":23,"value":172},"Financial Advance Payments and Permitted Advance Invoicing",{"type":17,"tag":174,"props":175,"children":177},"h3",{"id":176},"advance-payment-before-providing-a-service-or-delivering-goods",[178],{"type":23,"value":179},"Advance Payment Before Providing a Service or Delivering Goods",{"type":17,"tag":29,"props":181,"children":182},{},[183,185,190],{"type":23,"value":184},"If you collect money before delivery but have not yet provided the supply, an ordinary financial advance payment ",{"type":17,"tag":148,"props":186,"children":187},{},[188],{"type":23,"value":189},"does not create an obligation to report VAT",{"type":23,"value":191},". This applies, among other things, to advance payments for a future renovation, consulting service, IT project or goods to be delivered later.",{"type":17,"tag":29,"props":193,"children":194},{},[195],{"type":23,"value":196},"The document given to the customer should clearly state that it is a request for prepayment, not a sales invoice. Safe labels include:",{"type":17,"tag":198,"props":199,"children":200},"ul",{},[201,212,222,227],{"type":17,"tag":202,"props":203,"children":204},"li",{},[205,210],{"type":17,"tag":148,"props":206,"children":207},{},[208],{"type":23,"value":209},"Anmodning om forskuddsbetaling",{"type":23,"value":211},", meaning a request for an advance payment,",{"type":17,"tag":202,"props":213,"children":214},{},[215,220],{"type":17,"tag":148,"props":216,"children":217},{},[218],{"type":23,"value":219},"Ikke faktura",{"type":23,"value":221},", meaning that the document is not an invoice,",{"type":17,"tag":202,"props":223,"children":224},{},[225],{"type":23,"value":226},"no specified VAT amount,",{"type":17,"tag":202,"props":228,"children":229},{},[230],{"type":23,"value":231},"no information suggesting that the customer has a right to deduct VAT.",{"type":17,"tag":29,"props":233,"children":234},{},[235],{"type":23,"value":236},"You record the amount received as a prepayment or liability to the customer until delivery, not as a sale with output VAT. Once the supply has been provided, you issue the proper invoice, charge VAT on the full taxable amount and deduct the payment received earlier from the amount due.",{"type":17,"tag":29,"props":238,"children":239},{},[240,245,247,252,254,259,261,266,268,273,275,280,282,287],{"type":17,"tag":148,"props":241,"children":242},{},[243],{"type":23,"value":244},"Example:",{"type":23,"value":246}," you received an advance payment of ",{"type":17,"tag":148,"props":248,"children":249},{},[250],{"type":23,"value":251},"30,000 NOK",{"type":23,"value":253}," for a service worth ",{"type":17,"tag":148,"props":255,"children":256},{},[257],{"type":23,"value":258},"100,000 NOK net",{"type":23,"value":260},", subject to a ",{"type":17,"tag":148,"props":262,"children":263},{},[264],{"type":23,"value":265},"25%",{"type":23,"value":267}," rate. Before the work begins, you do not report VAT on the payment. Once the service has been performed, you issue an invoice for ",{"type":17,"tag":148,"props":269,"children":270},{},[271],{"type":23,"value":272},"125,000 NOK gross",{"type":23,"value":274},", including ",{"type":17,"tag":148,"props":276,"children":277},{},[278],{"type":23,"value":279},"25,000 NOK VAT",{"type":23,"value":281},", and settle the advance payment. The customer has ",{"type":17,"tag":148,"props":283,"children":284},{},[285],{"type":23,"value":286},"95,000 NOK",{"type":23,"value":288}," left to pay.",{"type":17,"tag":25,"props":290,"children":291},{},[292],{"type":17,"tag":29,"props":293,"children":294},{},[295],{"type":23,"value":296},"«For andre typer leveranser kan det ikke utstedes salgsdokument inklusive merverdiavgift før den avgiftspliktige varen eller tjenesten er levert.»",{"type":17,"tag":29,"props":298,"children":299},{},[300,304],{"type":17,"tag":148,"props":301,"children":302},{},[303],{"type":23,"value":152},{"type":23,"value":305}," For an ordinary sale of taxable goods or services, you do not issue an invoice with VAT before delivery. You may ask the customer for payment in advance, but such a document must not resemble a sales invoice with tax. Exceptions arise directly from the rules on advance invoicing.",{"type":17,"tag":174,"props":307,"children":309},{"id":308},"supplies-that-may-be-invoiced-in-advance",[310],{"type":23,"value":311},"Supplies That May Be Invoiced in Advance",{"type":17,"tag":29,"props":313,"children":314},{},[315,317,322],{"type":23,"value":316},"In specific cases, a valid invoice with VAT may be issued before delivery, for a maximum period of ",{"type":17,"tag":148,"props":318,"children":319},{},[320],{"type":23,"value":321},"one year",{"type":23,"value":323},".",{"type":17,"tag":65,"props":325,"children":326},{},[327,343],{"type":17,"tag":69,"props":328,"children":329},{},[330],{"type":17,"tag":73,"props":331,"children":332},{},[333,338],{"type":17,"tag":77,"props":334,"children":335},{},[336],{"type":23,"value":337},"Type of supply",{"type":17,"tag":77,"props":339,"children":340},{},[341],{"type":23,"value":342},"Invoice with VAT before delivery",{"type":17,"tag":88,"props":344,"children":345},{},[346,359,372,384,396,408],{"type":17,"tag":73,"props":347,"children":348},{},[349,354],{"type":17,"tag":95,"props":350,"children":351},{},[352],{"type":23,"value":353},"Ordinary consulting service, renovation, IT project or delivery of goods",{"type":17,"tag":95,"props":355,"children":356},{},[357],{"type":23,"value":358},"Generally not permitted",{"type":17,"tag":73,"props":360,"children":361},{},[362,367],{"type":17,"tag":95,"props":363,"children":364},{},[365],{"type":23,"value":366},"Passenger transport",{"type":17,"tag":95,"props":368,"children":369},{},[370],{"type":23,"value":371},"Permitted",{"type":17,"tag":73,"props":373,"children":374},{},[375,380],{"type":17,"tag":95,"props":376,"children":377},{},[378],{"type":23,"value":379},"Catering services",{"type":17,"tag":95,"props":381,"children":382},{},[383],{"type":23,"value":371},{"type":17,"tag":73,"props":385,"children":386},{},[387,392],{"type":17,"tag":95,"props":388,"children":389},{},[390],{"type":23,"value":391},"Subscriptions, rent, leases and similar charges",{"type":17,"tag":95,"props":393,"children":394},{},[395],{"type":23,"value":371},{"type":17,"tag":73,"props":397,"children":398},{},[399,404],{"type":17,"tag":95,"props":400,"children":401},{},[402],{"type":23,"value":403},"Admission to museums, galleries, amusement parks and activity centres",{"type":17,"tag":95,"props":405,"children":406},{},[407],{"type":23,"value":371},{"type":17,"tag":73,"props":409,"children":410},{},[411,416],{"type":17,"tag":95,"props":412,"children":413},{},[414],{"type":23,"value":415},"Admission to sporting events",{"type":17,"tag":95,"props":417,"children":418},{},[419],{"type":23,"value":371},{"type":17,"tag":29,"props":421,"children":422},{},[423],{"type":23,"value":424},"Where possible, the invoice should be issued in the same calendar year in which the delivery takes place. If advance invoicing is permitted and the invoice has been correctly issued, you allocate VAT to the period resulting from the document date, even if the customer pays or uses the service later.",{"type":17,"tag":29,"props":426,"children":427},{},[428],{"type":23,"value":429},"For phased contracts, VAT may be settled based on the parts of the work actually completed. A schedule described as advance payments does not defer the tax if the payments in fact correspond to the progress of the work.",{"type":17,"tag":53,"props":431,"children":433},{"id":432},"refundable-deposits-applying-them-to-the-price-and-retaining-amounts",[434],{"type":23,"value":435},"Refundable Deposits, Applying Them to the Price and Retaining Amounts",{"type":17,"tag":29,"props":437,"children":438},{},[439],{"type":23,"value":440},"The name used in the contract does not determine the VAT treatment. What matters is the economic function of the money received.",{"type":17,"tag":65,"props":442,"children":443},{},[444,460],{"type":17,"tag":69,"props":445,"children":446},{},[447],{"type":17,"tag":73,"props":448,"children":449},{},[450,455],{"type":17,"tag":77,"props":451,"children":452},{},[453],{"type":23,"value":454},"How the deposit is used",{"type":17,"tag":77,"props":456,"children":457},{},[458],{"type":23,"value":459},"VAT consequence",{"type":17,"tag":88,"props":461,"children":462},{},[463,476,489,502,515,528],{"type":17,"tag":73,"props":464,"children":465},{},[466,471],{"type":17,"tag":95,"props":467,"children":468},{},[469],{"type":23,"value":470},"The deposit is refundable security for performance of the contract, damage or return of an item",{"type":17,"tag":95,"props":472,"children":473},{},[474],{"type":23,"value":475},"Not subject to VAT when received",{"type":17,"tag":73,"props":477,"children":478},{},[479,484],{"type":17,"tag":95,"props":480,"children":481},{},[482],{"type":23,"value":483},"The amount is part of the price from the outset",{"type":17,"tag":95,"props":485,"children":486},{},[487],{"type":23,"value":488},"It is economically an advance payment, not a neutral deposit",{"type":17,"tag":73,"props":490,"children":491},{},[492,497],{"type":17,"tag":95,"props":493,"children":494},{},[495],{"type":23,"value":496},"The deposit is later applied to the price",{"type":17,"tag":95,"props":498,"children":499},{},[500],{"type":23,"value":501},"It becomes part of the consideration and is subject to the rules applicable to the supply",{"type":17,"tag":73,"props":503,"children":504},{},[505,510],{"type":17,"tag":95,"props":506,"children":507},{},[508],{"type":23,"value":509},"Part of the deposit is refunded and part is applied to the price",{"type":17,"tag":95,"props":511,"children":512},{},[513],{"type":23,"value":514},"VAT applies to the part that constitutes consideration",{"type":17,"tag":73,"props":516,"children":517},{},[518,523],{"type":17,"tag":95,"props":519,"children":520},{},[521],{"type":23,"value":522},"The amount is retained as genuine compensation for damage or breach of contract",{"type":17,"tag":95,"props":524,"children":525},{},[526],{"type":23,"value":527},"It remains outside the scope of VAT if it is not payment for a supply",{"type":17,"tag":73,"props":529,"children":530},{},[531,536],{"type":17,"tag":95,"props":532,"children":533},{},[534],{"type":23,"value":535},"The retained amount covers services, materials or work performed for the customer",{"type":17,"tag":95,"props":537,"children":538},{},[539],{"type":23,"value":540},"It is subject to VAT at the rate applicable to the supply",{"type":17,"tag":29,"props":542,"children":543},{},[544],{"type":23,"value":545},"The deposit agreement should specify:",{"type":17,"tag":198,"props":547,"children":548},{},[549,554,559,564],{"type":17,"tag":202,"props":550,"children":551},{},[552],{"type":23,"value":553},"when the money will be refunded,",{"type":17,"tag":202,"props":555,"children":556},{},[557],{"type":23,"value":558},"under what circumstances you may retain the amount,",{"type":17,"tag":202,"props":560,"children":561},{},[562],{"type":23,"value":563},"whether the deposit may be applied to the price,",{"type":17,"tag":202,"props":565,"children":566},{},[567],{"type":23,"value":568},"whether it remains separate from the consideration for the supply.",{"type":17,"tag":29,"props":570,"children":571},{},[572,574,579],{"type":23,"value":573},"A ",{"type":17,"tag":148,"props":575,"children":576},{},[577],{"type":23,"value":578},"non-refundable deposit",{"type":23,"value":580}," and cancellation fee require particular attention. Genuine compensation for damage or for losing a reserved slot may remain outside the scope of VAT. However, if the customer pays for work performed, the option to change a booking, materials or another benefit, the amount constitutes consideration and is subject to VAT.",{"type":17,"tag":53,"props":582,"children":584},{"id":583},"vouchers-and-gift-cards",[585],{"type":23,"value":586},"Vouchers and Gift Cards",{"type":17,"tag":29,"props":588,"children":589},{},[590],{"type":23,"value":591},"For vouchers, it is necessary to determine whether, at the time of sale, it is already known what supply the customer will receive and which VAT rate applies.",{"type":17,"tag":65,"props":593,"children":594},{},[595,616],{"type":17,"tag":69,"props":596,"children":597},{},[598],{"type":17,"tag":73,"props":599,"children":600},{},[601,606,611],{"type":17,"tag":77,"props":602,"children":603},{},[604],{"type":23,"value":605},"Feature",{"type":17,"tag":77,"props":607,"children":608},{},[609],{"type":23,"value":610},"Single-purpose voucher",{"type":17,"tag":77,"props":612,"children":613},{},[614],{"type":23,"value":615},"Multi-purpose voucher",{"type":17,"tag":88,"props":617,"children":618},{},[619,637,655,673,691],{"type":17,"tag":73,"props":620,"children":621},{},[622,627,632],{"type":17,"tag":95,"props":623,"children":624},{},[625],{"type":23,"value":626},"Goods or service",{"type":17,"tag":95,"props":628,"children":629},{},[630],{"type":23,"value":631},"Specified when issued",{"type":17,"tag":95,"props":633,"children":634},{},[635],{"type":23,"value":636},"The customer chooses from different supplies",{"type":17,"tag":73,"props":638,"children":639},{},[640,645,650],{"type":17,"tag":95,"props":641,"children":642},{},[643],{"type":23,"value":644},"VAT rate",{"type":17,"tag":95,"props":646,"children":647},{},[648],{"type":23,"value":649},"Known when issued",{"type":17,"tag":95,"props":651,"children":652},{},[653],{"type":23,"value":654},"Cannot be determined conclusively when issued",{"type":17,"tag":73,"props":656,"children":657},{},[658,663,668],{"type":17,"tag":95,"props":659,"children":660},{},[661],{"type":23,"value":662},"Supplier and place of taxation",{"type":17,"tag":95,"props":664,"children":665},{},[666],{"type":23,"value":667},"Known",{"type":17,"tag":95,"props":669,"children":670},{},[671],{"type":23,"value":672},"At least one element remains undetermined",{"type":17,"tag":73,"props":674,"children":675},{},[676,681,686],{"type":17,"tag":95,"props":677,"children":678},{},[679],{"type":23,"value":680},"VAT settlement date",{"type":17,"tag":95,"props":682,"children":683},{},[684],{"type":23,"value":685},"Issuance of the voucher",{"type":17,"tag":95,"props":687,"children":688},{},[689],{"type":23,"value":690},"Actual redemption of the voucher",{"type":17,"tag":73,"props":692,"children":693},{},[694,699,704],{"type":17,"tag":95,"props":695,"children":696},{},[697],{"type":23,"value":698},"Expiry without use",{"type":17,"tag":95,"props":700,"children":701},{},[702],{"type":23,"value":703},"Generally does not reverse previously reported VAT",{"type":17,"tag":95,"props":705,"children":706},{},[707],{"type":23,"value":708},"As a rule, VAT on the underlying supply does not arise",{"type":17,"tag":174,"props":710,"children":712},{"id":711},"single-purpose-voucher",[713],{"type":23,"value":714},"Single-Purpose Voucher",{"type":17,"tag":29,"props":716,"children":717},{},[718],{"type":23,"value":719},"If the voucher entitles the holder to a specific supply and the supplier, place of taxation and rate are known, the sale is treated as a supply already at the time of issue. You therefore settle VAT immediately.",{"type":17,"tag":29,"props":721,"children":722},{},[723,725,730,732,736,738,743],{"type":23,"value":724},"An example is a voucher with a gross value of ",{"type":17,"tag":148,"props":726,"children":727},{},[728],{"type":23,"value":729},"1,000 NOK",{"type":23,"value":731}," for a specific service subject to a ",{"type":17,"tag":148,"props":733,"children":734},{},[735],{"type":23,"value":265},{"type":23,"value":737}," rate from a specified supplier. The VAT amount is then ",{"type":17,"tag":148,"props":739,"children":740},{},[741],{"type":23,"value":742},"200 NOK",{"type":23,"value":744},". If the voucher later expires, the previous settlement generally remains unchanged.",{"type":17,"tag":174,"props":746,"children":748},{"id":747},"multi-purpose-voucher",[749],{"type":23,"value":750},"Multi-Purpose Voucher",{"type":17,"tag":29,"props":752,"children":753},{},[754],{"type":23,"value":755},"If the card can be used to buy goods or services subject to different rates, the correct VAT cannot yet be determined when it is sold. You settle the tax only when the voucher is redeemed.",{"type":17,"tag":29,"props":757,"children":758},{},[759,761,765,767,772],{"type":23,"value":760},"A typical example is a gift card for a store where it can be used to buy both products subject to a ",{"type":17,"tag":148,"props":762,"children":763},{},[764],{"type":23,"value":265},{"type":23,"value":766}," rate and goods subject to a ",{"type":17,"tag":148,"props":768,"children":769},{},[770],{"type":23,"value":771},"0%",{"type":23,"value":773}," rate. The card remains a multi-purpose voucher even if it works in only one store.",{"type":17,"tag":29,"props":775,"children":776},{},[777,779,783,785,790,791,796,798,802,804],{"type":23,"value":778},"In 2026, Norway applies, among other rates, ",{"type":17,"tag":148,"props":780,"children":781},{},[782],{"type":23,"value":265},{"type":23,"value":784},", ",{"type":17,"tag":148,"props":786,"children":787},{},[788],{"type":23,"value":789},"15%",{"type":23,"value":784},{"type":17,"tag":148,"props":792,"children":793},{},[794],{"type":23,"value":795},"12%",{"type":23,"value":797}," and ",{"type":17,"tag":148,"props":799,"children":800},{},[801],{"type":23,"value":771},{"type":23,"value":803},". We describe the detailed application of the rates in the article ",{"type":17,"tag":161,"props":805,"children":807},{"href":806},"/en/news/what-vat-rates-apply-in-norway",[808],{"type":23,"value":809},"What VAT Rates Apply in Norway?",{"type":17,"tag":29,"props":811,"children":812},{},[813],{"type":23,"value":814},"A separately charged fee for issuing the card, handling or commission must be assessed as potential consideration for a separate service. It should not automatically be treated in the same way as the value of the voucher.",{"type":17,"tag":53,"props":816,"children":818},{"id":817},"how-should-amounts-received-be-documented-correctly",[819],{"type":23,"value":820},"How Should Amounts Received Be Documented Correctly?",{"type":17,"tag":29,"props":822,"children":823},{},[824],{"type":23,"value":825},"Before issuing a document, determine what the customer is actually paying for. A short review procedure can help.",{"type":17,"tag":827,"props":828,"children":830},"steps",{":items":829},"[{\"title\":\"Determine the nature of the payment\",\"text\":\"Establish whether it is an advance payment, deposit, payment for a stage of work or sale of a voucher.\"},{\"title\":\"Check whether the supply has been provided\",\"text\":\"Verify whether the goods have been delivered or the service has been performed in full or in part.\"},{\"title\":\"Assess whether advance invoicing is possible\",\"text\":\"Check whether the service falls within a statutory exception.\"},{\"title\":\"Choose the right document\",\"text\":\"Do not report VAT on an ordinary request for an advance payment or a refundable deposit.\"},{\"title\":\"Allocate VAT to the correct period\",\"text\":\"Include the tax in the period resulting from the correct date of the sales document.\"}]",[],{"type":17,"tag":29,"props":832,"children":833},{},[834,836,844,846,853],{"type":23,"value":835},"You can use ",{"type":17,"tag":161,"props":837,"children":841},{"href":838,"rel":839},"https://e-faktury.no/",[840],"nofollow",[842],{"type":23,"value":843},"e-faktury.no",{"type":23,"value":845}," to issue valid sales documents. Record an advance payment or deposit received according to its function in your accounting system as well, for example ",{"type":17,"tag":161,"props":847,"children":850},{"href":848,"rel":849},"https://efirma.no/",[840],[851],{"type":23,"value":852},"Efirma.no",{"type":23,"value":323},{"type":17,"tag":174,"props":855,"children":857},{"id":856},"incorrectly-reported-vat",[858],{"type":23,"value":859},"Incorrectly Reported VAT",{"type":17,"tag":29,"props":861,"children":862},{},[863],{"type":23,"value":864},"If you include VAT on a document too early, the amount shown may have to be paid to the tax authorities. Simply renaming the document in the system does not remove the consequences for the customer.",{"type":17,"tag":29,"props":866,"children":867},{},[868],{"type":23,"value":869},"As a rule, the error must be corrected by:",{"type":17,"tag":871,"props":872,"children":873},"ol",{},[874,879,884,889],{"type":17,"tag":202,"props":875,"children":876},{},[877],{"type":23,"value":878},"issuing a credit note for the incorrect invoice,",{"type":17,"tag":202,"props":880,"children":881},{},[882],{"type":23,"value":883},"sending the correction to the customer,",{"type":17,"tag":202,"props":885,"children":886},{},[887],{"type":23,"value":888},"issuing the correct document without VAT or a valid invoice after delivery,",{"type":17,"tag":202,"props":890,"children":891},{},[892],{"type":23,"value":893},"correcting the VAT settlement for the relevant period.",{"type":17,"tag":174,"props":895,"children":897},{"id":896},"impact-on-the-vat-registration-threshold",[898],{"type":23,"value":899},"Impact on the VAT Registration Threshold",{"type":17,"tag":29,"props":901,"children":902},{},[903,905,910,912,917,919,924],{"type":23,"value":904},"In 2026, VAT-liable sales exceeding ",{"type":17,"tag":148,"props":906,"children":907},{},[908],{"type":23,"value":909},"50,000 NOK net",{"type":23,"value":911}," during any consecutive 12-month period trigger an obligation to register in the ",{"type":17,"tag":40,"props":913,"children":914},{},[915],{"type":23,"value":916},"Merverdiavgiftsregisteret",{"type":23,"value":918}," (VAT Register). For charitable and public-benefit organisations, the threshold is ",{"type":17,"tag":148,"props":920,"children":921},{},[922],{"type":23,"value":923},"140,000 NOK net",{"type":23,"value":323},{"type":17,"tag":29,"props":926,"children":927},{},[928,930],{"type":23,"value":929},"An ordinary financial advance payment and a refundable deposit are not yet sales, so they do not in themselves cause the threshold to be exceeded. A single-purpose voucher is included when it is issued, while a multi-purpose voucher is generally included when redeemed. We explain the registration rules in the article ",{"type":17,"tag":161,"props":931,"children":933},{"href":932},"/nowosci/rejestracja-w-mva-kiedy",[934],{"type":23,"value":935},"VAT Register Registration - When Is It Required and What Does It Give You?",{"type":17,"tag":29,"props":937,"children":938},{},[939],{"type":23,"value":940},"Before registration is approved, you must not charge VAT unless the business has obtained valid prior registration. After registration, you must re-invoice the sale that caused the threshold to be exceeded if the original document was issued without VAT.",{"type":17,"tag":53,"props":942,"children":944},{"id":943},"faq-frequently-asked-questions",[945],{"type":23,"value":946},"FAQ - Frequently Asked Questions",{"type":17,"tag":174,"props":948,"children":950},{"id":949},"is-every-payment-received-before-a-service-is-performed-subject-to-vat",[951],{"type":23,"value":952},"Is Every Payment Received Before a Service Is Performed Subject to VAT?",{"type":17,"tag":29,"props":954,"children":955},{},[956],{"type":23,"value":957},"No. An ordinary financial advance payment received before the supply is performed does not create an obligation to report VAT. The situation is different for permitted advance invoicing, the sale of a single-purpose voucher or payment for a stage already completed.",{"type":17,"tag":174,"props":959,"children":961},{"id":960},"can-i-send-the-customer-a-document-with-a-number-and-payment-due-date",[962],{"type":23,"value":963},"Can I Send the Customer a Document With a Number and Payment Due Date?",{"type":17,"tag":29,"props":965,"children":966},{},[967],{"type":23,"value":968},"You can send a request for an advance payment, but the document must clearly state that it is not an invoice. Do not include a VAT amount or information suggesting that the customer has a right to deduct tax.",{"type":17,"tag":174,"props":970,"children":972},{"id":971},"when-does-vat-arise-for-a-gift-card",[973],{"type":23,"value":974},"When Does VAT Arise for a Gift Card?",{"type":17,"tag":29,"props":976,"children":977},{},[978],{"type":23,"value":979},"For a single-purpose voucher, you settle VAT when it is issued. For a multi-purpose voucher, you settle the tax only when the customer uses the card and chooses a specific good or service.",{"type":17,"tag":174,"props":981,"children":983},{"id":982},"does-a-retained-deposit-always-remain-outside-the-scope-of-vat",[984],{"type":23,"value":985},"Does a Retained Deposit Always Remain Outside the Scope of VAT?",{"type":17,"tag":29,"props":987,"children":988},{},[989],{"type":23,"value":990},"No. Genuine compensation may remain outside the scope of VAT, but an amount retained as payment for a service, materials or another supply is subject to tax. The content of the agreement and the actual function of the payment are decisive.",{"type":17,"tag":53,"props":992,"children":994},{"id":993},"summary",[995],{"type":23,"value":996},"Summary",{"type":17,"tag":198,"props":998,"children":999},{},[1000,1012,1023,1041],{"type":17,"tag":202,"props":1001,"children":1002},{},[1003,1005,1010],{"type":23,"value":1004},"An ",{"type":17,"tag":148,"props":1006,"children":1007},{},[1008],{"type":23,"value":1009},"ordinary financial advance payment",{"type":23,"value":1011}," does not require VAT to be reported before delivery if no invoice with tax has been issued.",{"type":17,"tag":202,"props":1013,"children":1014},{},[1015,1016,1021],{"type":23,"value":573},{"type":17,"tag":148,"props":1017,"children":1018},{},[1019],{"type":23,"value":1020},"refundable deposit",{"type":23,"value":1022}," remains outside the scope of VAT until it is applied to the price or used as consideration.",{"type":17,"tag":202,"props":1024,"children":1025},{},[1026,1027,1032,1034,1039],{"type":23,"value":573},{"type":17,"tag":148,"props":1028,"children":1029},{},[1030],{"type":23,"value":1031},"single-purpose voucher",{"type":23,"value":1033}," is settled when issued, while a ",{"type":17,"tag":148,"props":1035,"children":1036},{},[1037],{"type":23,"value":1038},"multi-purpose voucher",{"type":23,"value":1040}," is settled when redeemed.",{"type":17,"tag":202,"props":1042,"children":1043},{},[1044],{"type":23,"value":1045},"Incorrectly reported VAT must be corrected with the customer and in the relevant settlement period.",{"type":17,"tag":29,"props":1047,"children":1048},{},[1049,1051,1057],{"type":23,"value":1050},"If you need help settling VAT in your business, call us: ",{"type":17,"tag":161,"props":1052,"children":1054},{"href":1053},"tel:+4721383821",[1055],{"type":23,"value":1056},"+47 21 38 38 21",{"type":23,"value":1058},". We are an authorised accounting firm in Norway and will help you with any accounting matter!",{"type":17,"tag":29,"props":1060,"children":1061},{},[1062],{"type":17,"tag":40,"props":1063,"children":1064},{},[1065,1067],{"type":23,"value":1066},"Article author: Marcin - ",{"type":17,"tag":161,"props":1068,"children":1070},{"href":1069},"mailto:marcin@efirma.no",[1071],{"type":23,"value":1072},"marcin@efirma.no",{"title":7,"searchDepth":1074,"depth":1074,"links":1075},3,[1076,1078,1082,1083,1087,1091,1097],{"id":55,"depth":1077,"text":58},2,{"id":169,"depth":1077,"text":172,"children":1079},[1080,1081],{"id":176,"depth":1074,"text":179},{"id":308,"depth":1074,"text":311},{"id":432,"depth":1077,"text":435},{"id":583,"depth":1077,"text":586,"children":1084},[1085,1086],{"id":711,"depth":1074,"text":714},{"id":747,"depth":1074,"text":750},{"id":817,"depth":1077,"text":820,"children":1088},[1089,1090],{"id":856,"depth":1074,"text":859},{"id":896,"depth":1074,"text":899},{"id":943,"depth":1077,"text":946,"children":1092},[1093,1094,1095,1096],{"id":949,"depth":1074,"text":952},{"id":960,"depth":1074,"text":963},{"id":971,"depth":1074,"text":974},{"id":982,"depth":1074,"text":985},{"id":993,"depth":1077,"text":996},"markdown","content:news:advance-payments-deposits-vouchers-vat:index.md","content","news/advance-payments-deposits-vouchers-vat/index.md","news/advance-payments-deposits-vouchers-vat/index","md",{"loc":4},[1106,1107],{"_path":4,"title":8,"date":10},{"_path":1108,"title":1109,"date":1110},"/news/purchasing-services-from-abroad-mva-reverse-charge","Purchasing Services from Abroad and MVA - When Does a Business Apply the Reverse Charge?","2026-10-20",1793002171323]