Tax Filing, Registration & Penalties·Skatteetaten·3 weeks ago
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.
Industry: Across industries
Personal & Owner Taxation·Skatteetaten·4 weeks ago
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-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·4 weeks ago
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.
Industry: Computer programming, consultancy and related activities
VAT / GST / Indirect Tax·Skatteetaten·4 weeks ago·2 documents
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.
Industry: Retail sale of second-hand goods in stores
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago
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%.
Industry: Public administration and defence; compulsory social security
VAT / GST / Indirect Tax·Skatteetaten·1 month ago
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.
Industry: Construction of residential and non-residential buildings
Corporate & Income Tax·Lovdata·1 month ago
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.
Industry: Production of electricity
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago
Skatteetaten will stop creating Dialogporten messages for tax-card orders. Systems using dialogue notifications must change; systems already using polling need no adjustment.
Industry: Computer programming activities
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago·3 documents
The 0.9 information model, calculations and code lists are scheduled for testing by 30 November; Serg search v1 will work through 2027.
Industry: Computer programming, consultancy and related activities
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago
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.
Customs & Trade·Lovdata·1 month ago
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.
Industry: Across industries
Excise & Environmental Taxes·Lovdata·1 month ago
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.
Industry: Manufacturing
Excise & Environmental Taxes·Lovdata·1 month ago
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.
Industry: Fishing · Water transport
Personal & Owner Taxation·Skatteetaten·1 month ago
Skatteetaten expressly includes both common debt and common assets when documenting a home’s market value for a wealth-tax valuation reduction.
Excise & Environmental Taxes·Lovdata·1 month ago
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.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles
E-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·1 month ago·3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Industry: Across industries
Excise & Environmental Taxes·Lovdata·1 month ago
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.
Industry: Manufacture of coke and refined petroleum products · Electricity, gas, steam and air conditioning supply
Customs & Trade·Lovdata·1 month ago·2 documents
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Revisorforeningen·2 months ago
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Industry: Across industries