Innførselsmerverdiavgift: Overføring av forvaltningsoppgaver fra Toll- og avgiftsetaten til Skatteetaten

2017

From January 1, 2017, the administration tasks within the import value added tax were

transferred from Custom services to the Tax Administration. This meant that work on

calculation and payment of import value added tax was transferred to the taxpayer,

while the Tax Administration was responsible for collection and control.

In the first part of the thesis we have examined how the administration of import value

added tax was earlier and what changes has been made. In addition, we have explained

relevant theory related to value added tax and liquidity. In the main part of the thesis

we have talked to different participants such as the Tax Administration, system

developers, accountants and companies. We have received their feedback on how the

change has affected them and whether there have been any consequences.

Based on the conversations with the participants, with following discussion, we found

that the change could be a long-term simplification. Furthermore, it emerged that there

will be a liquidity benefit for traders and a liquidity disadvantage for the state. Since the

change has recently been introduced, we experienced finding small amounts of

information related to the effects the change has had in relation to fraud. Proposals for

increased focus on fraud are believed to contribute to reduced likelihood of fraud.