Artists reported in RF-1091 exempt from OAR registration

Hirers that engage foreign artists or athletes who are reported through the organiser form RF-1091 no longer need to report the same engagement in the Oppdrags- og arbeidsforholdsregisteret (OAR).Skatteetaten The exemption joins four standing carve-outs on the OAR reporting page: assignments given by private individuals, cabotage assignments, assignments with agreed consideration below NOK 20,000, and assignments performed on Svalbard.

The exemption turns on whether the performer is to be reported in RF-1091.Skatteetaten That form covers a foreign artist or athlete who takes part in an event or performs as an artist in Norway, and it is filed by the organiser, the venue lessor or the artist. Where that condition is met, the OAR filing for the assignment falls away.Skatteetaten

Those ordinary duties are unchanged. An oppdragsgiver must report to Skatteetaten assignments and any sub-assignments given to a company domiciled abroad or a person resident abroad, where the work is performed in Norway or on the Norwegian continental shelf. Labour hire counts as an assignment. The report covers the principal hirer at the top of the contract chain, the hirer's own hirer and contractors limited to two tiers down the chain. The foreign contractor in turn reports the workers on the assignment, after which Skatteetaten issues d-numbers and tax deduction cards on the basis of form RF-1198. Assignments reportable through the OAR portal attract the statutory deadlines in skatteforvaltningsforskriften § 7-6-6: information on the assignment and the contractor no later than the 5th of the month after the work started (the 15th if the work started after the 20th), worker information no later than the 5th of the month after the worker's first working day on the assignment (likewise the 15th for starts after the 20th), corrections no later than the 5th of the month after the change occurred (the 15th for changes after the 20th), and the duty arises once the contract sum exceeds NOK 20,000.

In practice, accountants, auditors and hirers handling foreign engagements should check the RF-1091 test first. If the organiser, venue lessor or artist reports the performance in RF-1091, no parallel OAR entry for the engagement is required.Skatteetaten For anything else, the ordinary OAR duties together with the four other exemptions decide whether the assignment is reportable.Skatteetaten

Access to the OAR portal itself is unchanged: reporting requires one of the listed tilgangspakker, with Altinn roles usable only until 31 December 2026, and single-service delegations renewed by 1 June 2026.

Legal basis: the OAR reporting duty and its exemption list on Skatteetaten's OAR reporting page; RF-1091 (Melding fra arrangør/plassutleier om artist(er)) under the forskrift of 17 December 1997 implementing lov of 13 December 1996 nr. 87 om skatt på honorar til utenlandske artister mv.; form RF-1199 «Opplysninger om kontrakt, oppdragstaker og arbeidstakere» for the assignment report.