Skatteetaten rewrites third-party filing access; role route deleted from guides

Skatteetaten has rewritten the access section of its third-party reporting guides: a filer submitting tredjepartsopplysninger must hold access on behalf of the reporting businessSkatteetaten, and the person logging in to Skatteetaten.no must hold a Norwegian fødselsnummer or D-nummerSkatteetaten. The same new wording now stands in the guides for bank, finance and insurance reporting, housing cooperatives and housing companies, primary-industry purchase reporting, taxi-service intermediaries and the other reporting schemes. To complete and submit a form, the filer must hold one of the listed tilgangspakker or access through enkelttjenestedelegering.Skatteetaten The listed packages are Ansvarlig revisor, Regnskapsfører med signeringsrett, Regnskapsfører uten signeringsrett, Revisormedarbeider and Skattegrunnlag.Skatteetaten

The rewritten section deletes two things. First, the package Forretningsfører eiendom, which applied only to boligsameie and boligselskap reporting. Second, the paragraph that let filers submit with Altinn roles through December 2026Skatteetaten: Ansvarlig revisor, Begrenset signeringsrett, Regnskapsfører med signeringsrett, Regnskapsfører uten signeringsrett, Regnskapsmedarbeider, Revisormedarbeider and Utfyller/innsender, with role access ending in January 2027Skatteetaten. Skatteetaten's standing pages outside these guides still describe that transitional route as running through December 2026Skatteetaten, so a filer relying on an Altinn role for the coming filing round checks the guide for its own scheme before assuming the route is gone. Single-service delegation done anew for the new forms remains valid: enkelttjenestedelegering must be redone for the new formsSkatteetaten, and access to an Altinn II form granted by direct service delegation without a role or package must be delegated anewSkatteetaten.

A filer with none of these routes must contact a person in its own business who administers access in Altinn, or contact Altinn brukerservice about access problems. The guides repeat the standing rule for obtaining another person's number: a reporting entity that needs a fødselsnummer or D-nummer from someone other than the owner sends a written, reasoned application to the tax officeSkatteetaten, free of charge for up to four items per weekSkatteetaten, with larger requests sent to Skatteetaten, Postboks 9200 Grønland, 0134 Oslo, or through the contact formSkatteetaten. Organisation numbers are obtained from Brønnøysundregistrene. D-nummer allocation follows forskrift 14. juli 2017 nr. 1201 til folkeregisterloven §§ 2-2-3 and 2-2-4.

The same update moves feedback into one inbox: the reporting entity receives Skatteetaten's feedback in the inbox on skatteetaten.no once the data are processed, with an SMS or e-mail alert where a mobile number or e-mail was given in the submission. A filer that has not received feedback within a couple of days contacts the stated e-mail addressSkatteetaten, checks feedback on receipt so errors can be corrected promptly, and studies how corrections are reported, because rejected deliveries appear on the feedback and error list. Test submissions remain recommended before real reporting. The sentence reminding that registering owner data could trigger a notification duty to Datatilsynet, present in the previous versions, is deleted.

Legal basis: skatteforvaltningsloven § 7-10 bokstav h with skatteforvaltningsforskriften §§ 7-10-34 to 7-10-37 for the third-party reporting duty illustrated, and forskrift 14. juli 2017 nr. 1201 til folkeregisterloven §§ 2-2-3 and 2-2-4 for D-nummer allocation.