Accounting & Reporting·Revisorforeningen·3 weeks ago
The Voluntary Standard (in force 24 Sept 2026) replaces VSME and caps value-chain requests, while revised ESRS (in force 10 Nov 2026) cut mandatory datapoints by 60%; Norway lays both down by regulation.
Industry: Across industries
Payroll & Labour·Arbeidstilsynet·4 weeks ago·2 documents
The regulation setting statutory minimum wages for fish processing was repealed on 3 August 2026, leaving nine covered sectors; a consultation on a new regulation closes 25 September 2026.
Industry: Processing and preserving of fish, crustaceans and molluscs
Financial Sector & Markets·Finanstilsynet·4 weeks ago
Finanstilsynet recommends keeping the 25 per cent risk-weight floor for mortgages and 35 per cent for commercial-property loans when the current floors expire at year end, judging property-market risk still high.
Industry: Financial service activities, except insurance and pension funding
Payroll & Labour·Arbeidstilsynet·4 weeks ago
The rewritten deputy paragraph keeps one deputy per AMU member but no longer says the employer deputy must come from top management, and says worker deputies are elected with the members.
Industry: Across industries
Tax·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.
Payroll & Labour·Arbeidstilsynet·4 weeks ago
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
Industry: Fire service activities
Payroll & Labour·Arbeidstilsynet·4 weeks ago
The Omsorgspermisjon page no longer carries the sentence letting fathers or co-mothers postpone the two weeks; only the window from two weeks before birth to two weeks after the mother comes home remains.
Industry: Across industries
Legal & Corporate·Skatteetaten·4 weeks ago
Businesses and sole proprietorships enforcing claims through the bailiff keep paper filing until year end; from 1 January 2027 utlegg petitions and communication go electronic via politiet.no.
Industry: Across industries
Audit·Revisorforeningen·4 weeks ago·2 documents
Candidates who have paid the fee and met the education and practice criteria now get confirmation of eligibility about a week before the exam, for both the revisor and bærekraftsrevisor exams.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
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·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
Legal & Corporate·Revisorforeningen·1 month ago
Proposed ø-kriminformasjonsforskrift lets 24 public bodies plus Tax Agency, police and FIU share confidential data on financial crime. Auditor secrecy is unchanged — but supervisory findings about auditors can travel.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
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
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
Payroll & Labour·Skatteetaten·1 month ago·2 documents
Null-valued fields will disappear from responses, and all date-time fields will gain a time zone. Both changes are already available for testing before the production rollout.
Industry: Across industries
Financial Sector & Markets·Finanstilsynet·1 month ago
Finanstilsynet flags EBA's consultation on three draft standards for the EUR 30 billion investment-firm reclassification threshold; responses due 25 November 2026.
Industry: Security and commodity contracts brokerage
Payroll & Labour·Tariffavtaler (Lovdata)·1 month ago
Employers bound by FOB must advance sickness, nursing and parental benefits under conditions including six months' service, a NAV reimbursement cap and a four-month annual limit.
Industry: Construction
Payroll & Labour·Arbeidstilsynet·1 month ago
The guidance specifies certified load-class 4–6 components and a 1.5 safety factor for scaffold loading ramps. Daily documented inspection is recommended.
Industry: Other specialised construction activities n.e.c.