How do I install the Norway Mva skill?

Run npx skillmds@latest add openaccountants/norway-mva in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Norway Mva skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Norway MVA return (MVA-melding) for any client. Trigger on phrases like "prepare MVA return", "Norwegian VAT", "MVA-melding", "merverdiavgift", or any request involving Norway VAT filing. Norway is NOT an EU member but IS in the EEA. There are NO intra-community supplies. All goods from EU are imports. ALWAYS read this skill before touching any Norway MVA work. It is listed under AI & ML on SkillMD.

Is Norway Mva safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Norway Mva?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Norway Mva free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Norway Mva?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Norway Mva by openaccountants — Agent Skill

Name: Norway Mva
Author: openaccountants

Norway MVA Return Skill (MVA-melding) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Field	Value
Country	Norway (Norge)
Tax name	MVA (Merverdiavgift)
Standard rate	25%
Reduced rates	15% (food and non-alcoholic beverages), 12% (passenger transport, accommodation, cinema, broadcasting, sports events, amusement parks)
Zero rate	Exports, international transport, newspapers, electric vehicles (until phase-out), certain services to foreign ships/aircraft
Exempt supplies	Financial services, insurance, medical, education, residential rental, cultural events (selected), immovable property (with option to tax)
Return form	MVA-melding
Filing portal	https://www.altinn.no
Authority	Skatteetaten (Norwegian Tax Administration)
Currency	NOK
Filing frequency	Bi-monthly (standard: Jan-Feb, Mar-Apr, etc.), annual (turnover < NOK 1M), weekly (primary industries)
Deadline	1 month 10 days after period end (e.g., Jan-Feb due 10 April)
Registration threshold	NOK 50,000 in 12 months
Contributor	Open Accountants Skills Registry
Validated by	Pending

Key jurisdictional note: Norway is NOT in the EU. No intra-community supplies. No VIES. All goods from EU/non-EU are imports. Services from abroad are reverse-charged.

MVA-melding post codes:

Post	Meaning
1	Domestic sales and withdrawals at 25%
2	Domestic sales and withdrawals at 15%
3	Domestic sales and withdrawals at 12%
4	Zero-rated domestic sales
5	Exempt sales
6	Export sales
7	Purchases from abroad (reverse charge) — basis
8	Purchases from abroad (reverse charge) — MVA
9	Import of goods — basis
10	Import of goods — MVA
11	Domestic purchases at 25% — deductible input MVA
12	Domestic purchases at 15% — deductible input MVA
13	Domestic purchases at 12% — deductible input MVA
14	Input MVA on imports (post 10 deductible amount)

Conservative defaults:

Ambiguity	Default
Unknown rate	25%
Unknown purchase status	Not deductible
Unknown counterparty	Domestic Norway
Unknown business-use	0%
Unknown blocked status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction	NOK 50,000
HIGH tax-delta	NOK 5,000
MEDIUM concentration	>40%
MEDIUM defaults	>4
LOW net position	NOK 100,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement. Banks: DNB, Nordea, SpareBank 1, Handelsbanken, Danske Bank.

Refusal catalogue

R-NO-1 — Below threshold. Trigger: turnover < NOK 50,000. Message: "Below registration threshold."

R-NO-2 — Partial deduction. Trigger: mixed taxable/exempt. Message: "Apportionment required per mval. § 8-2. Flag."

R-NO-3 — Fellesregistrering (group registration). Trigger: VAT group. Message: "Group registration requires specialist. Escalate."

R-NO-4 — Svalbard supplies. Trigger: supplies to/from Svalbard. Message: "Svalbard is outside MVA territory. Specialist rules."

Section 3 — Supplier pattern library

3.1 Banks

Pattern	Treatment	Notes
DNB, NORDEA, SPAREBANK 1, HANDELSBANKEN	EXCLUDE	Financial service exempt
RENTER, GEBYRER	EXCLUDE	Interest/fees exempt

3.2 Government

Pattern	Treatment	Notes
SKATTEETATEN	EXCLUDE	Tax payment
NAV	EXCLUDE	Social security
BRØNNØYSUNDREGISTRENE	EXCLUDE	Company registry

3.3 Utilities

Pattern	Treatment	Notes
HAFSLUND, STATKRAFT, FJORDKRAFT	Domestic 25%	Electricity
TELENOR, TELIA, ICE	Domestic 25%	Telecoms

3.4 SaaS from abroad (reverse charge — all foreign suppliers, EU and non-EU alike)

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, ADOBE, META	Reverse charge 25% (post 7/8)	Norway treats EU same as non-EU
ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI	Reverse charge 25% (post 7/8)	Same
AWS, STRIPE, ATLASSIAN	Reverse charge 25% (post 7/8)	Even if billed from EU

3.5 Food

Pattern	Treatment	Notes
REMA 1000, KIWI, MENY, COOP, BUNNPRIS	Domestic 15% for food	Default BLOCK as personal provisioning
RESTAURANT	Domestic 25% (restaurant service)	Entertainment: limited deductibility

3.6 Internal transfers

Pattern	Treatment	Notes
OVERFØRING EGEN KONTO	EXCLUDE
LØNN, SALARY	EXCLUDE

Section 4 — Worked examples

Example 1 — Foreign SaaS reverse charge (treats EU and non-EU same)

Input: GOOGLE IRELAND ; DEBIT ; NOK 8,500 Treatment: Reverse charge at 25%. Post 7 = NOK 8,500. Post 8 = NOK 2,125. Input deductible. Net zero.

Example 2 — Food purchase at 15%

Input: REMA 1000 ; DEBIT ; NOK 1,150 Treatment: Food at 15%. Default BLOCK as personal unless business (hospitality).

Example 3 — Export

Input: UK BUYER LTD ; CREDIT ; NOK 100,000 Treatment: Post 6. Zero-rated. Full input recovery.

Example 4 — Accommodation at 12%

Input: HOTEL BRISTOL ; DEBIT ; NOK 2,240 Treatment: Accommodation 12%. Net = 2,000. MVA = 240. Post 13 for input.

Example 5 — Entertainment

Input: RESTAURANT MAAEMO ; DEBIT ; NOK 5,000 Treatment: Entertainment. Limited deductibility. Conservative default: 0%.

Example 6 — Import of goods

Input: CUSTOMS — import machinery ; DEBIT ; NOK 500,000 + MVA NOK 125,000 Treatment: Post 9 = 500,000. Post 10 = 125,000. Post 14 = 125,000 (deductible).

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 25% (mval. § 5-1)

5.2 Reduced rate 15% — food and non-alcoholic beverages (§ 5-2)

5.3 Reduced rate 12% — transport, accommodation, cinema, broadcasting, sports (§ 5-3)

5.4 Zero rate — exports, international transport, newspapers, electric vehicles

5.5 Exempt — financial, insurance, medical, education, residential rental, cultural (selected)

5.6 Reverse charge — ALL services from abroad (EU and non-EU alike, mval. § 3-30, § 11-3)

5.7 Import of goods — MVA at customs or via postponed accounting

5.8 Blocked — entertainment, personal use, vehicle (limited)

5.9 Norway-EU: no intra-community. EU goods = imports.

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — limited recovery, flag

6.2 Voluntary registration — for otherwise exempt activities (property), flag

6.3 Mixed-use — apportionment, flag

6.4 Primary industries — weekly filing, flag

Section 7 — Excel working paper template

Standard layout. Column H accepts MVA-melding post codes.

Section 8 — Bank statement reading guide

Format: DNB/Nordea CSV, DD.MM.YYYY, NOK. Language: Norwegian (Bokmal/Nynorsk). All foreign suppliers: Reverse charge regardless of EU/non-EU origin.

Section 9 — Onboarding fallback

9.1 MVA number — "Norwegian org.nr. + MVA suffix?"

9.2 Filing frequency — bi-monthly (standard)

9.3 Prior credit — always ask

Section 10 — Reference material

Sources

Merverdiavgiftsloven (mval.) LOV-2009-06-19-58
Merverdiavgiftsforskriften (fmva.)
Altinn — https://www.altinn.no

Change log

v2.0 (April 2026): Full rewrite to 10-section architecture.
v1.0: Initial skill.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Norway Mva

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