VAT (MVA)

Examples of sales

• delivery of research services to external customer for payment
• Grants with a claim for counter payment
• Regular sales of the goods, eg: sale of printing services, copying, conferences, food

Grants

When UiA receives a grant, it must be considered whether there is a grant with a claim for counter payment.

It is important that this is thought-through and formulated in the agreement, and that it is assessed and documented by project creation.

Moments that allow grants to be considered as a turnover:

• The assignment is specified with respect to the results that shall be achieved.
• The client has the right to influence the design of the service.
• The client is entitled to a compensation if the service is performed in an inefficient manner.
• The service (the results) shall primarily be used by the client for internal purposes.

Purchases from abroad

With purchases from Norwegian suppliers, the suppliers have the responsibility of calculating VAT. With purchases from abroad, it however becomes UiA’s responsibility. The most important rules for importing respectively, services and goods are listed below.

Import of goods

It is UiA’s responsibility to calculate VAT for the purchases of goods from abroad.

You must then use one of the following codes in the box MVA when posting in Basware:

• 21: Applies to purchases of goods with a standard rate for VAT (25%).
• 22: Applies to purchases of goods with a reduced rate (15%). This applies primarily to food and non-alcoholic beverages.
• 23: Applies to purchases of goods that are exempt from VAT. This applies primarily to books, newspapers and magazines.

Import of remote-deliverable services

Purchase of remote deliverable services from aboard will entail a VAT obligation. You must then use code 1N in the box MVA when posting in Basware. Code 1N in our accounting system means that VAT is added (25%) to the service and that the fee is included in the UiA's VAT report.

Prerequisite for such a payment which entails VAT

• The purchase must apply to a service that can be performed in one place and delivered in another place (can be remotely delivered).
• The purchase must apply to a service that would have been subjected to VAT with a revenue from a Norwegian supplier.

Examples of such remote-deliverable services

• Software/licenses
• Support Agreements
• Database Subscription / Search Services
• Advisory and consultant services (not teaching)

Contact

Geir Sune Tallaksen Østmoe

Senior adviser

Email

geir.s.ostmoe@uia.no

Phone

+47 38 14 12 93