Financial Sector & Markets·Revisorforeningen·2 weeks ago
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.
Industry: Financial and insurance activities · Accounting, bookkeeping and auditing activities; tax consultancy · +1 more · Legal activities
Tax·Skatteetaten·2 weeks ago
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.
Industry: Across industries
Accounting & Reporting·Lovdata·2 weeks ago·3 documents
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.
Industry: Across industries
Tax·Skatteetaten·2 weeks ago
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.
Industry: Across industries
Accounting & Reporting·Revisorforeningen·2 weeks ago·2 documents
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.
Industry: Across industries
Payroll & Labour·Arbeidstilsynet·2 weeks ago·2 documents
Arbeidstilsynet krever ikke lenger at fritidspauser registreres med varighet og plassering — bare arbeidstid og pauser som regnes som arbeidstid skal med i oversikten.
Industry: Across industries
Tax·Skatteetaten·2 weeks ago
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.
Industry: Life insurance
Tax·Skatteetaten·2 weeks ago
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.
Industry: Water transport
Payroll & Labour·Lovdata·2 weeks ago
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.
Audit·Revisorforeningen·3 weeks ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Financial Sector & Markets·Finanstilsynet·3 weeks ago
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.
Industry: Other monetary intermediation
Public Sector & Economy·Altinn·3 weeks ago
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.
Industry: Across industries
Accounting & Reporting·Regnskapnorge·3 weeks ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Industry: Across industries
Tax·Skatteetaten·3 weeks ago
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.
Industry: Renting and operating of own or leased real estate
Tax·Revisorforeningen·3 weeks ago
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteetaten·3 weeks ago·2 documents
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy · Other information technology and computer service activities
Tax·Revisorforeningen·3 weeks ago
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.
Industry: Across industries
Financial Sector & Markets·Lovdata·3 weeks ago
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.
Industry: Across industries
Tax·Skatteetaten·3 weeks ago
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.