E-Doc get started (quick guide)

Get started with e-doc

This guide will give you the basic routines, mainly for import and preparation of an import VAT specification. For further guidance, refer to the main module user manual.

1. Download the Declaration overview, issued by the Customs Directorate on Altinn, as early as possible each month.
   1. Download of the Customs overview from Altinn.
   2. Companies with customs duties/special fees, billed on the monthly customs credit account from the Tax Administration, may also reconcile the monthly credit invoice as before, for specification of the individual duty amounts per code.
      
      

1. 1. Upload the Declaration overview and start reconsiliation in E-Doc.

1. Send inquries for missing customs clearences.

1. Await further control for a few days, so that missing declarations can be sent in response to the request. The list will be automatically updated upon receipt of a missing declaration.
   1. Missing declarations according to theDeclaration overview, will be temporary registered in E-Doc, so that you can self-assess VAT, even if the customs documents are missing. (NB Customs Act § 4-12)
   2. Temporary registered and missing clearences kan be found by using the column «Kilde» («Source»), by choosing source «Deklover»/»Declover» (short for declaration overview).

1. 1. Complete (upload) any missing declaration documents, that customs agents do not deliver directly.

1. 1. After uploading the missing customs documents, you can change the status to Ok-Avregnet (settled) to remove the clearence from the request list of missing clearences

1. Start your basic check of the clearences within the chosen periode, with focus on import VAT.

 

1. 1. Select period / month, if applicable, manually search from / to date.

1. 1. Sort the month/periode based on I for import (use the filter, or type I and «enter».

1. 1. Use filter in the "Exp" field (expedition type) to check if you have temporary entries or re-entries. Check all with Expedition type 5 or 6 first..
      1. Once checked, possibly supplemented, proceed to check Standard Import with Expedition Type 4
      2. Expedition Type 5 = Temporary Import. Depending on the specific customs procedure, these must be reported as 0% rate (field 11 in the tax report, possibly 25% if customs procedure is 55)
      3. Expedition Type 6 = Re-import of previously exported goods.
         1. What VAT rate and basis to be used, depends largely on the specific customs procedures.
         2. Procedure 63 = Return after repair. Warranty repair must be carried with 0, - in 25% rate. Ordinary paid repairs, are usually based on a 25% rate
         3. Procedure 64 = Return after processing of exported goods. Export value (obtained from temporary export) shall not be included in VAT basis. Thus, you can't use statistical value from the declaration alone. Export value must be deducted first.
         4. Other procedures are often reported at 0% rate. Check each case.
      4. Check for recalculations received during the period. See separate section 6.

1. 1. Check Reconciliation Status "TAD"

1. 1. 1. Check «Avvik»/"Deviations" and «Mangler»/"Misses" first
      2. "Missing" status will usually be declarations found on the request list and are currently only registered by E-Doc on the basis of the Initial Declaration overview. You can find these under "Source" with the code "Declover".
      3. For status «Avvik»/"Deviations", check the statistical value and customs / fee towards the declaration document and/or declaration overview and correct when needed.
      4. When status "Deviation" is correct, set status TAD to «Ok-Avregnet»/ «Ok-settled»

 

1. 1. Check calculation of value added tax, self-assessment.

1. 1. 1. Select filter "Yellow" in status column «MVA»/ «VAT»
      2. Yellow (ufullstendig) means incomplete, missing or "incorrect" calculated VAT.
      3. VAT calculation is an additional service from the freight forwarder
         1. Some freight forwarders do this as a free service, others for payment and some not at all.
      4. In case of incomplete status, the customer must be able to self-assess the calculation and save the assessment.

1. Self assessment of Import Value Added Tax, Examples:
   1. 1. Example 1 VAT rate. 25%, where the statistical value and fee are received from the freight forwarder via the declaration.
         1. When checking and self-fixing, always check the declaration document whenever possible.
         2. Check the number of goods item lines and evaluate the VAT rate against the item's tariff numbers.

1. 1. 1. 1. When VAT calculation is completed and checked, confirm the desired VAT rate by clicking the 25% button.
         2. When self-assessed, VAT is calculated with the desired rate, based on the given basis amount (MVA grunnlag).
         3. The clearence gets VAT status complete – green

1. 1. 1. Example 2 VAT rates, 25% and 15%, where statistical value is not received from the shipper via declaration.
         1. When inspecting and self-assessing, always check the declaration documents whenever possible.
         2. Check the number of goods item lines and evaluate the VAT rate against the item's tariff numbers.
         3. Enter the VAT basis for 25% and click "Enter". VAT is calculated and the remaining amount is used to calculate 15% VAT.

1. Recalculation and corrected declarations
   1. Select the filter "non blanks" in the RC field (recalculation)
      1. If the RC field is not visible, add this via field selector.

1. 1. Declarations that are then obtained are either a recalculation or a declaration that has been corrected.
   2. If you click on the icon, E-Doc will attempt to display the declarations that are associated, first-time clearence and corresponding recalculation. Note, if only one appears, open the period to "All". The recalculation and original declaration need not be approved by the Customs in the same period.
   3. If a recalculation leads to change +/- in the VAT basis compared with the original declaration (statistical value or calculated customs duty), then it is the original declaration's date of approval that defines the VAT period.
      1. If the tax return with the original declaration has been delivered, a corrected message or additional notification for the original period shall be provided if the basis is changed in the context of recalculation.
      2. If original declaration and recalculation is approved before tax returns are delivered, then the company has the opportunity to report the correct VAT basis the first time.
   4. Always check the net difference received from the Customs Administration via the declaration summary.
      1. Some freight forwarders provide the amount that should have been, if they had declared the correct first time. The company must first and foremost have the net difference and thus have (at least) two annexes (declarations) which together provide the correct VAT basis for the shipment.
      2. Example recalculation – refund/credit

1. 1. 1. Example recalculation – calculation of extra stat.value or duty

1. 1. 1. Example recalculation - statistical correction (no net change in statisctical value or duty)

1. 1. 1. 1. Note, if the correction is a change in the tariff number, this may affect the originally determined VAT rate (from 15% to 25% or 0%).
         2. If necessary, correct the VAT determination of the original clearence.
         3. It's recommended that you add comment. In field 1-6, as an explanation for "blank" determination.

 

1. When all import clearences have received VAT status "complete" (green), you can run the VAT report («Oversikt MVA»).

1. 1. We recommend that declared invoice values and any shipping charges be checked against supplier accounts. In case of deviation of the amount or wrong currency code, the declaration must be recalculated to obtain the correct VAT basis
   2. We recommend checking the customs tariff and any customs / excise duties has been calculated and used correctly.
   3. All errors in a customs declaration must in principle be corrected.
   4. Use Own Ref. The fields 1-6 to add comments, deviations, change of VAT period, etc.
   5. Do not export the report "Overview VAT" before all declarations during the period are complete/green.

 

1. Potential consequences from wrongful clearence
   1. https://www.toll.no/no/verktoy/regelverk/utmaling-og-ileggelse-av-overtredelsesgebyr/
   2. https://www.toll.no/no/verktoy/regelverk/utmaling-og-ileggelse-av-overtredelsesgebyr/utmalingsskjema/