§11-5 Utbetaling av inngående merverdiavgift
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
Statute text (verbatim, original language)
§ 11-5. Utbetaling av inngående merverdiavgift
(1) Dersom inngående merverdiavgift overstiger utgående merverdiavgift i en termin, skal overskytende inngående merverdiavgift utbetales. Skattemeldinger må være levert for tidligere terminer.
(2) Selv om utbetaling av beløpet ikke har funnet sted innen neste avgiftstermin, har avgiftssubjektet ikke rett til å fradragsføre beløpet i senere skattemelding.Endret ved lov 27 mai 2016 nr. 14 (ikr. 1 jan 2017 iflg. res. 27 mai 2016 nr. 531).
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provision:no:merverdiavgiftsloven:11-5c402d258cce18379621c9e6080053531a14790cf2f464380014ff213b65eec03Follow-up questions
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