NorwayLovdata
Platform reports must add each seller's residence jurisdictions
Platform reports must now include every residence jurisdiction of each seller, collected and verified under § 7-11-4; the letting object is renamed "utleieenhet" throughout.
By Taxxa AI OyPublished 13 October 2026
Platform operators that intermediate rentals of real property or means of transport, or sales of services, must report every jurisdiction where each seller or lessor is considered resident or domiciledLovdata, alongside the seller's name, primary address with country code, national identity or D number, organisation or taxpayer identification number (TIN) and the issuing country. Forskrift 8 October 2026 nr. 2028
Lovdata, in force 8 October 2026
Lovdata, inserts the residence-jurisdiction element into the first paragraph bokstav c of § 7-11-3 of the skatteforvaltningsforskriften (FOR-2016-11-23-1360)
Lovdata, so the reportable identity set for each registered lessor or service provider now runs from name and address through the residence jurisdictions to the national numbers and TIN details.
The collection and verification duty follows the reporting duty. § 7-11-4(2) obliges the reporting entity to obtain and verify the bokstav c information for every lessor or service provider registered on the platform during the tax assessment period for rental of real property, rental of means of transport or sale of services, together with the address of each rental unit offered for letting under § 7-11-3 third paragraph bokstav b. The October amendment restamps that paragraph as well. A platform that cannot obtain the required information within two months of requesting it must exclude the seller or withhold the consideration for the intermediated letting or service until the information is supplied, under § 7-11-4(7), and the due-diligence documentation must be kept for at least five years after the end of the income year under § 7-11-4(9).
The same amendment renames the letting object throughout the property-letting content rules and the verification paragraph: "enhet/eiendom" and "fast eiendom/enhet" become "utleieenhet"Lovdata. The substance of the third-paragraph content is unchanged — property type, address with country code plus gårds- og bruksnummer where applicable, number of lettings and days let where available, aggregate consideration after platform deductions, and aggregate fees, commissions or prepaid taxes per let unit — but systems that consume the old labels should note the new term. Information is reported quarterly for the period 1 January to 31 December of the assessment period under § 7-11-2(1), excluding public undertakings, listed companies and hotels with more than 2,000 intermediated lettings of one property in the period, and delivered electronically by 31 January of the year after the assessment period with a copy to the seller under § 7-11-6
Lovdata. The chapter was added to the skatteforvaltningsforskriften by amending forskrift 25 June 2025 nr. 1310, which the consolidated text marks as in force from 1 January 2026 for these provisions. The chapter implements in Norwegian law the OECD standard for automatic exchange of platform income information (Digital Platform Information).
Legal basis: skatteforvaltningsforskriften §§ 7-11-3 and 7-11-4, as amended by forskrift 8 October 2026 nr. 2028 (in force 8 October 2026).
Add every jurisdiction where each seller is considered resident/domiciled to platform reporting, and update field labels from enhet/eiendom to utleieenhet.