VAT deadline October 12: what you need to have under control
October 12, 2026 is the deadline for submitting the VAT return for the 4th term, which covers July and August. The deadline applies to both submitting the VAT return and paying any VAT due. In this article we go through the most common mistakes businesses make in the VAT return, and give you a simple checklist for a stress-free submission.
When is the deadline, and what does it cover?
The VAT return for the 4th term of 2026 (July–August) must be submitted to the Norwegian Tax Administration (Skatteetaten) by October 12, 2026 at the latest. As a general rule, the deadline is one month and ten days after the end of the term, but the deadline is adjusted when the ordinary date falls on a weekend or public holiday.
If you miss the deadline, you risk a coercive fine from the Tax Administration and late-payment interest if the VAT is paid too late. It therefore pays to plan the submission well in advance rather than waiting until the last day.
The most common mistakes in the VAT return
Wrong VAT rate on invoices. Goods or services are sometimes invoiced at the wrong rate – for example the full 25 percent rate instead of a reduced rate, or the other way around.
Invoicing with VAT before registration. Businesses not yet registered in the VAT register must not invoice with VAT.
Incorrect input VAT deductions. Deductions are sometimes claimed for input VAT on costs that don’t carry deduction rights, for example certain forms of entertainment and hospitality expenses.
Errors on sales abroad. Sales to customers outside Norway should, as a general rule, be invoiced without VAT, but only when the goods or services are actually delivered and used outside Norway. If the goods go to a Norwegian delivery address, VAT should normally be calculated as usual.
Mixing up exemptions and exceptions. VAT exemptions and exceptions are treated differently in the VAT return, and misuse of the terms often leads to errors in the submission.
Before we submit the VAT return for your business
- We check that all vouchers for the term are booked and reconciled against the accounts.
- We review that the correct VAT rate has been applied on all invoices and vouchers.
- We double-check the deducted input VAT against the documentation requirements.
- We check any transactions abroad and confirm the VAT treatment is correct.
- We set aside time to submit well ahead of the October 12 deadline, so we avoid last-minute stress.
Not sure about your VAT return?
Get in touch with us, and we’ll go through the numbers together before the deadline – whether you need help with the ongoing bookkeeping, the reconciliation, or the submission itself.
