perjantai 9. lokakuuta 2026
Sääntelymuutokset poimitaan päivittäin virallisista lähteistä eri puolilta Eurooppaa. Luo maksuton tili, niin voit seurata omia maitasi ja kysyä Taxxalta, mitä muutos tarkoittaa käytännössä.
LähdeverosäännöksetSkatteetaten2 päivää sitten3 asiakirjaa
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.
Verokannustimet, -hyvitykset ja -huojennuksetRevisorforeningen3 päivää sitten
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.
ALV / GST / välillinen verotusRevisorforeningen3 päivää sitten
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.
Verokannustimet, -hyvitykset ja -huojennuksetRegnskapnorge3 päivää sitten
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.
Kulujen ja luontoisetujen verotusSkatteetaten4 päivää sitten
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.
SiirtohinnoitteluRevisorforeningen1 viikko sitten
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.
ALV / GST / välillinen verotusSkatteetaten1 viikko sitten
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.
Valmiste- ja ympäristöverotSkatteetaten1 viikko sitten
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.
Verkkolaskutus ja digitaalinen veroraportointiLovdata1 viikko sitten3 asiakirjaa
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.
Yhteisö- ja tuloverotusSkatteetaten1 viikko sitten
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.
Yhteisö- ja tuloverotusSkatteetaten2 viikkoa sitten
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.
Yhteisö- ja tuloverotusSkatteetaten2 viikkoa sitten
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.
ALV / GST / välillinen verotusSkatteetaten2 viikkoa sitten
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.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutRevisorforeningen2 viikkoa sitten
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteetaten2 viikkoa sitten2 asiakirjaa
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
Verkkolaskutus ja digitaalinen veroraportointiRevisorforeningen2 viikkoa sitten
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.
Henkilö- ja omistajaverotusSkatteetaten3 viikkoa sitten
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.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteetaten3 viikkoa sitten
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.
Henkilö- ja omistajaverotusSkatteetaten3 viikkoa sitten
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.
Verkkolaskutus ja digitaalinen veroraportointiSkatteetaten4 viikkoa sitten
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.
