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Comment on the VAT return: how to explain a reversed sign (negative input VAT)

How to add the required explanation on the VAT return when input VAT has a reversed (negative) sign, so Altinn will accept your submission.

Written by Florence C.L.H. Kröger-Smedmann

When does this happen?

If you have credited a cost within the accounting period, it can cause input VAT (deductible VAT) to become a negative amount – a so-called reversed sign (motsatt fortegn). Altinn does not accept this without an explanation, and you will see this warning on the VAT return:

"Det er benyttet motsatt fortegn på inngående mva pga kreditering av kostnad." ("A reversed sign has been used on input VAT due to crediting of a cost.")

When you try to submit, Altinn stops the submission with this message:

"Merknad må legges ved som forklaring på hvorfor det er benyttet motsatt fortegn for fradragsført merverdiavgift." ("A comment must be added as an explanation of why a reversed sign has been used for deductible VAT.")

A common misunderstanding

Many people try to solve this by writing the explanation in the Additional information / Explanation of discrepancy field (Tilleggsopplysninger / Forklaring til avvik). That is not enough – the comment must be added directly on the specific line in the VAT return.

How to add the comment correctly

  1. Go to the VAT return and find the line with the negative amount (the line that has the reversed sign).

  2. Click the speech-bubble icon (comment icon) to the right of the amount on that line.

  3. Enter your explanation, for example: "Input VAT is negative as a result of crediting a cost."

  4. Save the comment.

  5. Click Send again (Send igjen) to submit the VAT return to Altinn.

The note you open via the speech-bubble icon on the line with the reversed sign – not the general "Additional information / Explanation of discrepancy" field.

What do I write in the comment?

The comment should explain why input VAT has a reversed sign. A short, factual sentence is enough, for example:

  • "Input VAT is negative as a result of a credit note on a cost."

  • "A cost credited in the period results in negative input VAT."

When should you contact us?

If you still get an error message after adding the comment on the line, contact support. Please provide:

  • The client name and organization number

  • Which term/period the VAT return covers

  • A screenshot of the error message you see

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