DPI guidance limits vehicle-rental reporting to Norwegian sellers

Digital platforms reporting rental of means of transport under Norway's DPI rules must report sellers resident in NorwaySkatteetaten; sellers resident abroad are outside that vehicle-rental reporting requirement.Skatteetaten Skatteetaten now states this limitation expressly in its guidance, distinguishing vehicle rental from the broader reporting of property rentals and services.

For property rentals and services, the guide covers sellers resident in Norway and relevant foreign jurisdictions. Foreign-resident sellers generally fall within the reporting described where Norway has an exchange agreement with their jurisdiction. Rental of property in Norway must nevertheless be reported even where the landlord is resident in a country without such an agreement. The guide also specifies that international exchange requires a signed and activated exchange agreement.

For the DPI residence assessment, a seller is treated as resident in the jurisdiction of the primary address or the jurisdiction confirmed by a government verification serviceSkatteetaten, known as GVS. Platforms should align seller-review procedures with that stated test and update the information when relevant circumstances change.

The reporting details also distinguish the number of property-rental occasions from the number of days rented. The annual report contains quarterly summaries of consideration and relevant activities, while available information on property-rental days is reported as an annual total. For an entity using its VAT registration number as its tax identification number, that number must be reported as the TIN.

Annual reporting is due by 31 January after the income year.Skatteetaten The guide gives 31 January 2027 as the first deadline for new sellers for 2026Skatteetaten, and 31 January 2028 for existing sellers.Skatteetaten Property intermediaries already reporting Norwegian rentals must account for the transition: existing property-rental reporting continues for income year 2026, with a choice to use that scheme or DPI. They cannot simply omit existing Norwegian rental relationships from 2026 reporting because of the general existing-seller timetable.

The framework is skatteforvaltningsloven § 7-11 and the accompanying regulations, including the property-rental transition in skatteforvaltningsforskriften § 7-11-7, as explained in Skatteetaten's DPI guidance.