Which VAT code should you use?
When you register a voucher in Catacloud, you select a VAT code on the transaction line. The code controls three things:
Whether VAT is calculated, and at which rate
Which VAT account (2700–2716) the amount is automatically posted to
Which line in the VAT return the amount ends up in
You never need to post manually to accounts 2700–2716. Catacloud does this automatically based on the code you select. More on this: Posting to a VAT account: use an intermediary account.
No VAT treatment
Code | Description | Rate | Account |
0 | No VAT treatment | 0 % | – |
7 | No VAT treatment (income) | 0 % | – |
Use code 0 when the transaction has nothing to do with VAT – for example payroll costs, depreciation and financial items. Code 7 is used on income lines with no VAT liability.
Output VAT – domestic sales
Use these codes when you invoice Norwegian customers and need to calculate output VAT.
Code | Description | Rate | VAT account |
3 | Output VAT, standard rate | 25 % | 2700 |
31 | Output VAT, intermediate rate | 15 % | 2701 |
32 | Output VAT, intermediate rate (raw fish etc.) | 11.11 % | 2702 |
33 | Output VAT, reduced rate | 12 % | 2703 |
5 | No output VAT calculated (own use/withdrawal) | 0 % | – |
6 | No output VAT calculated | 0 % | – |
51 | VAT-exempt domestic sales | 0 % | – |
52 | VAT-exempt export of goods and services | 0 % | – |
Code 5 (own use/withdrawal) is only used with specific accounts: 3060, 3061, 3070, 3074, 3160 and 3170. Codes 3, 31 and 33 can also be used on these accounts for withdrawals. The system will handle withdrawal VAT correctly in the VAT return.
Basis codes – informational
These codes record the basis for VAT without calculating VAT themselves. They are used as counterpart lines in combination with other codes, or to document the basis in the VAT return.
Code | Description | Rate | VAT account |
20 | Basis, no input VAT | 0 % | – |
21 | Basis for input VAT, standard rate | 25 % (basis) | – |
22 | Basis for input VAT, intermediate rate | 15 % (basis) | – |
Input VAT – deductions
Use these codes when registering supplier invoices where you have the right to deduct input VAT.
Code | Description | Rate | VAT account |
1 | Input VAT deduction, standard rate | 25 % | 2710 |
11 | Input VAT deduction, intermediate rate | 15 % | 2711 |
12 | Input VAT deduction, intermediate rate (raw fish etc.) | 11.11 % | 2712 |
13 | Input VAT deduction, reduced rate | 12 % | 2713 |
Code 1 is also used for bad debt write-offs (account 7830), VAT adjustments (accounts 7971, 7972, 3971, 3972), and reversal of input VAT (account 7980). The system handles the correct VAT classification automatically based on which operating account you use.
Import of goods from abroad
When you import goods from abroad, Catacloud automatically calculates both output (reverse charge) and input VAT. Entries are generated on two accounts simultaneously.
Code | Description | Rate | Output account | Input account |
81 | Import of goods with deduction right, standard rate | 25 % | 2705 | 2715 |
82 | Import of goods without deduction right, standard rate | 25 % | 2705 | – (no deduction) |
83 | Import of goods with deduction right, intermediate rate | 15 % | 2706 | 2716 |
84 | Import of goods without deduction right, intermediate rate | 15 % | 2706 | – (no deduction) |
85 | Basis for VAT-exempt import | 0 % | – | – |
Code 81 vs. 82: Use code 81 if the business has full VAT deduction rights. Use code 82 if the business has no deduction rights (e.g. partially exempt organisations). Code 81 automatically posts to both 2705 and 2715, so the net VAT effect is zero. Code 82 posts only to 2705 – no deduction is recorded.
Code 81 is also used for VAT adjustments (accounts 7971, 7972, 3971, 3972) and reversals (account 7980).
Purchase of services from abroad (reverse charge)
When you purchase services from abroad, you are responsible for calculating and reporting VAT yourself (reverse charge). Catacloud posts to the correct accounts automatically.
Code | Description | Rate | Output account | Input account |
86 | Purchase of services from abroad with deduction right, standard rate | 25 % | 2704 | 2714 |
87 | Purchase of services from abroad without deduction right, standard rate | 25 % | 2704 | – (no deduction) |
88 | Purchase of services from abroad with deduction right, reduced rate | 12 % | 2704 | 2714 |
89 | Purchase of services from abroad without deduction right, reduced rate | 12 % | 2704 | – (no deduction) |
Typical example: you purchase a SaaS subscription from a foreign company. The supplier invoices without VAT, but you must calculate Norwegian VAT yourself. Use code 86 if your business has full deduction rights, code 87 if not.
Domestic reverse charge
Some domestic purchases are subject to reverse charge VAT, for example purchases of waste and scrap, emission allowances and gold.
Code | Description | Rate | Output account | Input account |
91 | Domestic purchase with reverse charge, standard rate, with deduction right | 25 % | 2707 | 2710 |
92 | Purchase of emission allowances/gold, reverse charge, standard rate | 25 % | 2707 | – (no deduction) |
Summary: code → VAT account
VAT account | Account name | Codes that post here |
2700 | Output VAT, standard rate | 3 |
2701 | Output VAT, intermediate rate | 31 |
2702 | Output VAT, intermediate rate, raw fish etc. | 32 |
2703 | Output VAT, reduced rate | 33 |
2704 | Output VAT on purchase of services from abroad | 86, 87, 88, 89 |
2705 | Output VAT – import of goods, standard rate | 81, 82 |
2706 | Output VAT – import of goods, intermediate rate | 83, 84 |
2707 | Output VAT – domestic reverse charge, standard rate | 91, 92 |
2710 | Input VAT, standard rate | 1, 91 |
2711 | Input VAT, intermediate rate | 11 |
2712 | Input VAT, intermediate rate, raw fish etc. | 12 |
2713 | Input VAT, reduced rate | 13 |
2714 | Input VAT on purchase of services from abroad | 86, 88 |
2715 | Input VAT – import of goods, standard rate | 81 |
2716 | Input VAT – import of goods, intermediate rate | 83 |
2740 | VAT settlement account | (used when submitting the VAT return) |