Penalty for failing to provide VAT returns and register undertakings in the VAT register

Justices: Indreberg, Bull, Ringnes, Arntzen, Thyness

The penalty for violation of section 21-4 subsection 2, second penal option, of the VAT Act and section 378 of the Penal Code was eight months of imprisonment. The convicted person, who was the chairman of the board, general manager and owner of two undertakings subject to VAT, had omitted to register the undertakings in the VAT register, and he had not provided VAT return forms, despite having demanded VAT from his customers. This implied that he had withheld VAT amounting to at least NOK 840 000. The conviction under section 378 of the Penal Code was for the omission to submit VAT return forms in 2015. The Supreme Court found that he could only be convicted under section 378 for non-provision of VAT return forms for the two terms that had a deadline after the implementation of the Penal Code 2005, not for the term in which the return form was to be provided at an earlier time. Section 3 subsection 2 of the Penal Code had to apply for omissions as well. The withheld amount for these two terms was thus not large enough to be covered by section 378. Lengthy proceedings were emphasised to some extent.