Finanssektor & markeder·Revisorforeningen·for 2 uger siden
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
Branche: Pengeinstitut- og finansvirksomhed, forsikring · Bogføring og revision; skatterådgivning · +1 flere · Juridisk bistand
Skat·Skatteetaten·for 2 uger siden
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Branche: På tværs af brancher
Regnskab & rapportering·Lovdata·for 2 uger siden·3 dokumenter
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Branche: På tværs af brancher
Skat·Skatteetaten·for 2 uger siden
Skatteklagenemnda's majority held a break fee on an aborted share purchase is a non-deductible acquisition cost under § 6-24 annet ledd, rejecting the secretariat's recommendation to allow it.
Branche: På tværs af brancher
Regnskab & rapportering·Revisorforeningen·for 2 uger siden·2 dokumenter
Finanstilsynet proposes letting forenklet IFRS reporters choose IFRS 18 formats and combined konsernbidrag-plus-tax treatment, for years from 1 January 2027; comments close 30 November 2026.
Branche: På tværs af brancher
Løn & arbejdsret·Arbeidstilsynet·for 2 uger siden·2 dokumenter
Arbeidstilsynet krever ikke lenger at fritidspauser registreres med varighet og plassering — bare arbeidstid og pauser som regnes som arbeidstid skal med i oversikten.
Branche: På tværs af brancher
Skat·Skatteetaten·for 2 uger siden
Skatteklagenemnda avviser enstemmig klagen i SKNS1-2025-62: 2018-overgangsregelen for livsforsikringsforetak måler skattemessige 2017-verdier mot regnskapsmessige 2018-verdier, uten brudd på Grunnloven § 97.
Branche: Livsforsikring
Skat·Skatteetaten·for 2 uger siden
EØS-flaggedelen i rederiskatteordningen falt fra 58,61 til 58,15 prosent i 2025, så selskaper med under 60 prosent EØS-tonnasje må oppfylle flaggkravet for inntektsåret 2026.
Branche: Skibsfart
Løn & arbejdsret·Lovdata·for 2 uger siden
The pending amendment to the income-reduction rule in § 15 enters into force 1 October 2026 with retroactive effect from 1 January 2026, per royal resolution 25 September 2026 no. 1892.
Revision·Revisorforeningen·for 3 uger siden·2 dokumenter
Both practical auditor exams are expected around October/November 2027, and the 3,200-hour practice rule now counts billable hours that need not actually have been invoiced.
Branche: Bogføring og revision; skatterådgivning
Finanssektor & markeder·Finanstilsynet·for 3 uger siden
Review of DNB's mortgages finds a non-compliant stress test, income at risk of overstatement, opaque IRB use and weak default follow-up; status report per 31 March 2027.
Branche: Anden pengeinstitutvirksomhed
Offentlig sektor & økonomi·Altinn·for 3 uger siden
Only surveyed enterprises file RA-0819, annually. Filers need one of four access packages plus security level 2 login; late or missing data can trigger tvangsmulkt.
Branche: På tværs af brancher
Regnskab & rapportering·Regnskapnorge·for 3 uger siden
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Branche: På tværs af brancher
Skat·Skatteetaten·for 3 uger siden
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
Branche: Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Skat·Revisorforeningen·for 3 uger siden
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Branche: Bogføring og revision; skatterådgivning
Skat·Skatteetaten·for 3 uger siden·2 dokumenter
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
Branche: Bogføring og revision; skatterådgivning · Anden it-servicevirksomhed
Skat·Revisorforeningen·for 3 uger siden
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
Branche: På tværs af brancher
Finanssektor & markeder·Lovdata·for 3 uger siden
Amendment FOR-2026-09-14-1810 to the Belarus sanctions regulation applies from 1 October 2026, widening deposit and crypto bans and adding duties for exporters.
Branche: På tværs af brancher
Skat·Skatteetaten·for 3 uger siden
Own work on new builds or improvements is now valued at the wage an employee would have received for equivalent work — not the cost of hiring others. Use the wage measure and keep the craftsman rate split.