E-Invoicing & Digital Tax Reporting Mandates·Lovdata·2 days ago
Platform reports must now include every residence jurisdiction of each seller, collected and verified under § 7-11-4; the letting object is renamed "utleieenhet" throughout.
Tax Filing, Registration & Penalties·Skatteetaten·6 days ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
VAT / GST / Indirect Tax·Skatteetaten·6 days ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
Payroll Tax & Employer Contributions·Skatteetaten·1 week ago·3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Revisorforeningen·1 week ago
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
Industry: Across industries
VAT / GST / Indirect Tax·Revisorforeningen·1 week ago
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Regnskapnorge·1 week ago
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Skatteetaten·1 week ago
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
Industry: Across industries
Transfer Pricing·Revisorforeningen·2 weeks ago
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
VAT / GST / Indirect Tax·Skatteetaten·2 weeks ago
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
Industry: Across industries
Excise & Environmental Taxes·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
E-Invoicing & Digital Tax Reporting Mandates·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
Corporate & Income 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
Corporate & Income 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
Corporate & Income 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
VAT / GST / Indirect 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 Filing, Registration & Penalties·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 Filing, Registration & Penalties·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
E-Invoicing & Digital Tax Reporting Mandates·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