fredag 9 oktober 2026
Regeländringar hämtas dagligen från officiella källor i hela Europa. Skapa ett kostnadsfritt konto för att följa dina jurisdiktioner och fråga Taxxa vad en ändring innebär i praktiken.
Moms / GST / indirekt skattSkatteetatenför 4 veckor sedan2 dokument
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.
Deklaration, registrering & skattetilläggSkatteetatenför 4 veckor sedan
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%.
Moms / GST / indirekt skattSkatteetatenför 4 veckor sedan
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.
Bolags- & inkomstskattLovdataför 4 veckor sedan
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.
Deklaration, registrering & skattetilläggSkatteetatenför 4 veckor sedan
Skatteetaten will stop creating Dialogporten messages for tax-card orders. Systems using dialogue notifications must change; systems already using polling need no adjustment.
Deklaration, registrering & skattetilläggSkatteetatenför 4 veckor sedan3 dokument
The 0.9 information model, calculations and code lists are scheduled for testing by 30 November; Serg search v1 will work through 2027.
Deklaration, registrering & skattetilläggSkatteetatenför 1 månad sedan
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.
Tull & handelLovdataför 1 månad sedan
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.
Punktskatter & miljöskatterLovdataför 1 månad sedan
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.
Punktskatter & miljöskatterLovdataför 1 månad sedan
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.
Privat- & ägarbeskattningSkatteetatenför 1 månad sedan
Skatteetaten expressly includes both common debt and common assets when documenting a home’s market value for a wealth-tax valuation reduction.
Punktskatter & miljöskatterLovdataför 1 månad sedan
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.
E-fakturering & digitala rapporteringskravSkatteetatenför 1 månad sedan3 dokument
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Punktskatter & miljöskatterLovdataför 1 månad sedan
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.
Tull & handelLovdataför 1 månad sedan2 dokument
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
Beskattning av kostnader & förmånerRevisorforeningenför 1 månad sedan
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Deklaration, registrering & skattetilläggSkatteetatenför 1 månad sedan
Skatteetaten’s updated timetable runs from late August to late November for private limited companies.
Tull & handelLovdataför 1 månad sedan2 dokument
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Moms / GST / indirekt skattRegnskapsstiftelsenför 1 månad sedan
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
InternprissättningSkatteetatenför 2 månader sedan
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
