When you import goods from abroad, the Norwegian Customs Authority (Tolletaten) issues a customs declaration (import declaration). It documents that the goods have been cleared through customs and shows what you owe in customs duty, import VAT, and any fees. The document is received via Altinn and is usually forwarded by your freight forwarder (e.g. DHL, Schenker, Bring) together with their invoice.
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Catacloud has a dedicated voucher type for customs declarations – you don't need to use an advanced voucher.

A customs declaration can contain one or more of these items:

Since 2017, import VAT has been reported via reverse charge. This means you don't pay VAT to the freight forwarder – instead, you report the amount in the VAT return both as output VAT and as input VAT (deduction). For most businesses with full deduction rights, the net effect is zero, but the amount must still be posted correctly and shown in the VAT return.

For the correct VAT codes for imports, see the article VAT codes in Catacloud – complete overview and posting account.

Go to Accounting → Voucher inbox. Upload the customs declaration (PDF or image) by clicking Upload, dragging the file in, or sending it to the email address shown at the top of the inbox.

Click the arrow next to the Open voucher button, and select Customs Declaration from the menu. If you select the wrong type, close the voucher and reopen it with the correct choice – it is not possible to change the voucher type after opening.

The form opens with a dedicated Tax treatment section. Here you enter one line per item:

If the declaration has several items with different VAT codes or accounts, click Add line to add more rows.

Change the Voucher date to the date on the customs declaration. Consider updating the Description to something more descriptive than the file name.

Click Save and post. The voucher appears in the voucher list as type Customs Declaration, and the import VAT amount is automatically reported in the VAT return.

You import goods with a customs value of NOK 10,000. Customs duty is 2% (NOK 200), import VAT is 25% of (10,000 + 200 + 500 in freight) = NOK 2,675. Freight forwarder fee NOK 800 + Norwegian VAT NOK 200.

Catacloud handles the reverse charge automatically based on the selected VAT code.

If the business only has partial deduction rights for input VAT (e.g. 50%), it is currently not possible to use custom partial-deduction VAT codes directly in the customs declaration view. Workaround: post as normal, then correct it via an advanced voucher where you credit the import VAT code and debit the partial-deduction code. Contact us in chat if you need help with this.

Should import VAT be paid to the freight forwarder?
No. Since 2017 you do not pay import VAT to the freight forwarder – you report it yourself in the VAT return via reverse charge. The forwarder may still have advanced the customs duty on your behalf; this is invoiced as a disbursement on the forwarder's invoice and posted to account 7320 without VAT.

What is the basis for import VAT?
The basis is the customs value of the goods plus duty, insurance and freight to the Norwegian border (CIF value). The customs declaration shows the calculated basis and the VAT amount.

The business is not VAT-registered – what then?
The import VAT then becomes a pure cost, posted directly to the goods account without a reverse-charge VAT code.

Can I use an advanced voucher instead?
It's possible, but you then lose the automatic VAT treatment. Use the Customs Declaration type to ensure correct reporting in the VAT return.

Contact us in chat and provide the client and voucher number if: