NorwayRegnskapsstiftelsen
NRS consults on bookkeeping statements GBS 9, 10 and 13
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
By Taxxa AI OyPublished 25 August 2026
Norsk RegnskapsStiftelse has opened a consultation on proposed revisions to GBS 9, GBS 10 and GBS 13, with responses due by 30 November 2026. The subjects are imports of goods, documentation of time spent and advance invoicing. The proposals are consultation drafts, not newly adopted bookkeeping requirements.Regnskapsstiftelsen
GBS 9 would receive the shorter title “Innførsel av varer”. The draft removes historical explanation of the 2017 import-VAT changes and updates references from the former Customs Act to the 2022 movement-of-goods legislation. It continues to address documentation and bookkeeping for purchases abroad and imports into Norway.Regnskapsstiftelsen
NRS says the substance of GBS 10 and GBS 13 is largely retained, with clarifications, additions and examples. It proposes no specific effective date for the statements: they would continue to apply from publication. Accountants should review the clean and marked-up drafts for their own import, time-recording or advance-invoicing practices and submit comments before the consultation closes.Regnskapsstiftelsen
Review the relevant GBS drafts and send any consultation comments by 30 November 2026.