NorwaySkatteetaten
Country code XX now needs an explanation in CbC XML v.10
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
By Taxxa AI OyPublished 6 August 2026
Skatteetaten’s version 10 technical guide for country-by-country tax reporting adds an explicit requirement when country code XX is used because the country cannot be specified. The filer must explain why in AdditionalInfo (OtherInfo). The code is available when there is no adequate ISO country code; version 9’s Additional Info section did not include the explanatory requirement.Skatteetaten
Skatteetaten
The guide also clarifies that the Timestamp element must contain the submission date in the specified date-time format. For corrections, the filer submits a complete set of information incorporating the changes: the latest submission replaces the previous report in full. Version 10 adds that Skatteetaten handles exchanges of corrections with partner countries in accordance with the OECD format.Skatteetaten
The technical guide now uses the form name Land-for-land-rapportering for skatteformål, replacing the reference to RF-1352. Its introduction says the Norwegian format is largely based on the OECD standard but differs in some respects; Norwegian filers must follow Skatteetaten’s reporting guidance. Reporting teams should check the explanation for every use of XX, the submission timestamp and the completeness of replacement reports.Skatteetaten
Skatteetaten
Check that CbC XML submissions explain every use of country code XX in AdditionalInfo (OtherInfo), use the submission date for Timestamp and include the complete corrected report when replacing an earlier filing.