Temporarily changed VAT rate

The Parlament is working on proposeals related to lowered VAT rate in some industries. Temporary VAT rates is expected to take immediate effect upon approval, thus must invoicing systems update rather quick.

Invoice issuers using EHF Billing 3.0 simply use VAT code “S” accompanied by the temporary VAT rate.

Receiving system vendors should make sure their system is able to handle the temporary VAT rates.

Documentation:

• Proposal: https://www.regjeringen.no/no/documents/prop.-67-s-20192020/id2695373/ (see page 50 in the PDF edition)
• Legislativ handling: https://www.stortinget.no/no/Saker-og-publikations/Saker/Sak/?p=79274
• VAT codes: https://vefa.difi.no/ehf/g3/billing-3.0/norway/#_value_added_tax_norwegian_mva

The rates to be used will be published by the Government.