Skatteangivelse, registrering & sanktioner·Skatteetaten·for 3 uger siden
Assignments for foreign artists or athletes reported in RF-1091 are now exempt from OAR reporting. Check the RF-1091 test first; other foreign assignments still go through OAR unless another exemption applies.
Branche: På tværs af brancher
Person- & hovedaktionærbeskatning·Skatteetaten·for 4 uger siden
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
E-fakturering & digitale indberetningskrav·Skatteetaten·for 4 uger siden
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Branche: Computerprogrammering, konsulentbistand vedrørende informationsteknologi og lignende aktiviteter
Moms / GST / indirekte skatter·Skatteetaten·for 4 uger siden·2 dokumenter
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Branche: Detailhandel med brugte varer i forretninger
Skatteangivelse, registrering & sanktioner·Skatteetaten·for 1 måned siden
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Branche: Offentlig forvaltning, forsvar og socialsikring
Moms / GST / indirekte skatter·Skatteetaten·for 1 måned siden
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Branche: Opførelse af bygninger
Selskabs- & indkomstskat·Lovdata·for 1 måned siden
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Branche: Produktion af elektricitet
Skatteangivelse, registrering & sanktioner·Skatteetaten·for 1 måned siden
Skatteetaten will stop creating Dialogporten messages for tax-card orders. Systems using dialogue notifications must change; systems already using polling need no adjustment.
Branche: Computerprogrammering
Skatteangivelse, registrering & sanktioner·Skatteetaten·for 1 måned siden·3 dokumenter
The 0.9 information model, calculations and code lists are scheduled for testing by 30 November; Serg search v1 will work through 2027.
Branche: Computerprogrammering, konsulentbistand vedrørende informationsteknologi og lignende aktiviteter
Skatteangivelse, registrering & sanktioner·Skatteetaten·for 1 måned siden
Private individuals applying for a Skatteetaten payment agreement must include overdue Nav repayment claims alongside overdue tax and duty claims, in both the instalment criteria and the application contents.
Told & handel·Lovdata·for 1 måned siden
From 3 September 2026, commonly used currencies follow a fortnightly rate-setting system with a new suspension rule for deviations above 5% on two consecutive days.
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Punktafgifter & miljøafgifter·Lovdata·for 1 måned siden
The incorporated EU decision sets a 100% correction factor for every year from 2026 to 2030. EU Regulation 2026/1412 supplies the period's revised benchmarks.
Branche: Fremstillingsvirksomhed
Punktafgifter & miljøafgifter·Lovdata·for 1 måned siden
From 1 September 2026, fishing and ETS-covered domestic shipping rates increase, while temporary separate entries for road diesel, construction diesel and domestic shipping disappear.
Branche: Fiskeri · Skibsfart
Person- & hovedaktionærbeskatning·Skatteetaten·for 1 måned siden
Skatteetaten expressly includes both common debt and common assets when documenting a home’s market value for a wealth-tax valuation reduction.
Punktafgifter & miljøafgifter·Lovdata·for 1 måned siden
From 1 September 2026, the first 0–100 g/km band for class 2 vans and class 1 lorries is charged at NOK 450 per g/km, up from NOK 300.
Branche: Handel med biler og motorcykler, og reparation heraf
E-fakturering & digitale indberetningskrav·Skatteetaten·for 1 måned siden·3 dokumenter
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Branche: På tværs af brancher
Punktafgifter & miljøafgifter·Lovdata·for 1 måned siden
The temporary zero rates have ended. Petrol returns to NOK 3.77 per litre and road diesel to NOK 2.28, with separate rates for other fuels.
Branche: Fremstilling af koks og raffinerede mineralolieprodukter · El-, gas- og fjernvarmeforsyning
Told & handel·Lovdata·for 1 måned siden·2 dokumenter
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
Branche: På tværs af brancher
Beskatning af udgifter & personalegoder·Revisorforeningen·for 2 måneder siden
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Branche: På tværs af brancher