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Norway·Regnskapnorge

NRS consults on revised GBS 9, 10 and 13 — comments due 30 November

Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.

By Taxxa AI Oy · Published 23 September 2026

Accounting & Reporting

Norsk RegnskapsStiftelse (NRS) has put proposed changes to three of its statements on proper bookkeeping practice (god bokføringsskikk) out for consultation: GBS 9 on import of goods, GBS 10 on documentation of time spent, and GBS 13 on advance invoicing. The consultation deadline is 30 November 2026.Regnskapnorge The proposals follow the same structure as the other updated GBS statements — opening with the questions to be answered, then the regulatory review and the Bokføringsstandardstyret's assessments and conclusions — and no separate entry-into-force date is proposedRegnskapnorge: the statements apply from publicationRegnskapnorge.

GBS 9 Innførsel av varer gets a simplified title, cut down from «Spesifikasjon av grunnlaget for inngående merverdiavgift ved innførsel av varer, samt dokumentasjons- og oppbevaringskrav». The review of the regulatory changes that followed the 2017 import-VAT scheme is taken out, and references to the former Tolloven of 2007 with regulations are replaced with references to the Vareførselsloven of 2022 with regulations.

GBS 10 Dokumentasjon av medgått tid is carried forward materially unchanged in substance.Regnskapnorge The statement is updated with new clarifications from Skattedirektoratet and experience from practice since the previous revision in 2015.

GBS 13 Forskuddsfakturering keeps its main content, with elaborations, additions and new examples.Regnskapnorge The assessments and conclusions are structured around four headings: the admissibility of advance invoicing, the timing of invoicing, delimitations, and matters relating to VAT.

That the three statements go to consultation at all is itself informative. When NRS updated GBS 6, GBS 7 and GBS 8 in April 2026, it made no material changes to the understanding of the bookkeeping rules described in the statements, and the statements were therefore not sent for consultation. GBS 9, 10 and 13, by contrast, contain new assessments — the Skattedirektoratet clarifications in GBS 10, the restructured VAT analysis in GBS 13, the rewritten legal references in GBS 9 — which is why practitioners are now asked to comment.

The consultation was published on NRS' website in August 2026Revisorforeningen as part of the ongoing review of the GBS statements. For practitioners the deadline is the operative fact: comments on the import, time-documentation and advance-invoicing proposals are due by 30 November 2026Regnskapnorge.

Legal basis: NRS consultation on amendments to GBS 9, GBS 10 and GBS 13, deadline 30 November 2026.

File hearing comments on the GBS 9, 10 or 13 proposals by 30 November 2026 if the import, time-documentation or advance-invoicing changes affect your clients.

Sources

  1. Uttalelser om god bokføringsskikk - endringer i GBS 9, 10 og 13 på høring
  2. Høring om endringer i GBS 9, 10 og 13
  3. Endringer i uttalelser om god bokføringsskikk GBS 6 til 8

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