Guides an AI agent through a full Norwegian MVA (merverdiavgift) engagement: registration check, transaction classification using MVA-melding post codes, reverse-charge and import calculations, working-paper build, and submission via Altinn. Covers the 25%/15%/12% rate structure, apportionment under mval. § 8-2, and fellesregistrering flags.
Confirm the client is registered for MVA with Skatteetaten, verify the correct filing frequency (bi-monthly standard, annual if turnover < NOK 1,000,000, weekly for primary industries), and identify any special circumstances that require escalation — fellesregistrering (VAT group), Svalbard supplies, or mixed taxable/exempt use requiring apportionment under mval. § 8-2.
Work through the client's bank statements and invoices for the period, classifying each line to the correct MVA-melding post code. Domestic sales at 25% go to post 3; reduced-rate food sales (15%) to post 4; passenger transport/accommodation/cinema (12%) to post 5; zero-rated exports to post 6. Foreign SaaS and all other electronic services from abroad are reverse-charged at 25% regardless of whether the supplier is EU or non-EU (posts 7 and 8). Import of goods goes to posts 9, 10, and 14.
Verify which input VAT is fully deductible, which is blocked (entertainment, personal use), and whether partial apportionment is needed for mixed taxable/exempt activities under mval. § 8-2. Confirm any prior-period credit carried forward (always ask before computing the net payable or refund).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Norway accountant for review.
Aggregate all classified lines into the 19 standardised MVA-melding posts, compute output VAT, deductible input VAT, and the net payable or refund. Prepare the Excel working paper mapping every transaction to its post code so the return can be reviewed line by line before submission.
Submit the approved MVA-melding through Altinn (altinn.no) using the client's Altinn credentials or via an authorised accountant role. Confirm receipt of the submission reference number from Skatteetaten and record the payment due date if MVA is payable.