BizCortex documentation

Norway

NS 4102 chart in NOK, mva melding XML, SAF T Financial, EHF, KID references, a melding payroll file.

Currency NOK, languages Norwegian Bokmål (default) and English, time zone Europe/Oslo, fiscal year starting in January. Norway is outside the EU VAT area, so there is no VIES check and no EC sales list; sales to EU customers are exports.

Chart of accounts: NS 4102 (Norsk Standard kontoplan), 258 accounts. Reports: income statement and balance sheet in the small company layout of the Accounting Act.

VAT rates: 25 percent, 15 percent (food), 12 percent and 11.11 percent, plus codes for withdrawals, exports, reverse charge purchases and imports, all mapped to the SAF T standard tax codes. VAT return: the mva melding as XML for upload in the Skatteetaten service, in whole kroner, with categories for general, primary industries, compensation and reverse charge only returns.

Audit file: SAF T Financial, version 1.30 for periods before 2027 and 1.40 for periods from 1 January 2027. The SAF T import (1.30 and 1.40) is the migration path from Tripletex, Fiken, Visma, PowerOffice and similar systems; it creates missing accounts, customers, suppliers and journal drafts.

Invoices: "Org.nr. ... MVA", "Foretaksregisteret" for AS, ASA and NUF, the reverse charge legend and a KID payment reference (MOD10 or MOD11).

Electronic invoicing: EHF Billing 3.0, which is Peppol BIS Billing 3.0 (the default).

Live connections: the Enhetsregisteret lookup at Brønnøysundregistrene (free, no key) for company data by organisation number or name.

Payroll: the Norwegian payroll creates the a melding XML, uploaded in Altinn.

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Deadline: mva melding, two month terms (default)

    10 April, 10 June, 31 August, 10 October, 10 December and 10 February.

  2. 2. Deadline: mva melding monthly

    With "MVA termin" monthly: 10th of the second month after the month; June by 31 August.

  3. 3. Deadline: mva melding yearly

    10 March of the following year. When the VAT return period of the company is yearly or "MVA termin" is yearly.

  4. 4. Deadline: a melding

    5th of the following month. Only with payroll.

  5. 5. SAF T Financial

    Only on request from the Skatteetaten. There is no periodic deadline.

  6. 6. How deadlines move

    A deadline on a Saturday, Sunday or public holiday moves to the next working day. A monthly VAT return period in the company data is read as the standard two month term.

Fields and options

Fylke

Holiday subdivision (county). Norwegian public holidays are the same nationwide.

Sammenstilling (EU salg)

Shared EC sales list setting. Norway has no EC sales list, so it has no effect on Norwegian filings.

MVA registrert (frister)

The company is registered for VAT for the deadline calendar. On by default; switched off, the VAT deadlines are removed.

MVA termin

VAT return term: two monthly, monthly or yearly. Empty means taken from the VAT return period: yearly when yearly, else two monthly.

KID algoritme

Check digit algorithm of the KID payment reference on invoices: MOD10 (Luhn, default) or MOD11. Use the one agreed with your bank.

Foretaksregisteret

Print "Foretaksregisteret" on invoices. "Automatic" (default) means yes for the legal forms AS, ASA and NUF.

MVA registrert

Print "MVA" after the organisation number on invoices. "Automatic" (default) means yes when a VAT ID is set and the company is not flagged as small business.

Meldingskategori (mva melding)

Category of the VAT return: alminnelig (general, default), primærnæring (primary industries), kompensasjon (claim for VAT compensation, two month terms) or omvendt avgiftsplikt (not VAT registered, services bought abroad, three month terms).

Arbeidsgiveravgiftssone

Payroll: employer contribution zone of the company (1, 1a, 2, 3, 4, 4a or 5). Default zone 1; the employee profile wins.

Organisasjonsnummer for virksomheten (underenhet)

Payroll: 9 digit organisation number of the sub unit reported in the a melding, checked with MOD11. Default: the organisation number of the company.

Beregningskode for arbeidsgiveravgift

Payroll: calculation code of the employer contribution in the a melding. Default "generelleNaeringer".

Tips

  • Upload the mva melding XML in the Skatteetaten mva melding service: log in with ID porten, act for the company in Altinn and choose to upload the file from the accounting system.
  • Enter the organisation number and, if VAT registered, the MVA ID in Administration, Settings, Company.

Good to know

  • Direct validation and submission of the mva melding and the a melding through the Skatteetaten API is not available yet.
  • Tax cards are typed into the payroll profile; automatic retrieval of tax cards is not available yet.
  • The VOEC (eHandel) category and the compensation specification of the ordinary return are not generated.
  • Tariff agreements and partial sick leave are not covered by the payroll.

Related

  • How country packs work

    The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.