Foreign lets must use DPI even where old 2026 scheme is kept

Rental-intermediation platforms that stay on the old reporting scheme for income year 2026 face a new cross-border carve-out. Skatteetaten's page on letting of real property by intermediation companies (Utleie av fast eiendom fra formidlingsselskap) now says that platforms choosing the current scheme for 2026Skatteetaten but also having lessors resident abroad or properties abroad must report information on those under the DPI rules for income year 2026Skatteetaten.

The surrounding transition is restated alongside. Digital plattforminformasjon (DPI) applies from 1 January 2026Skatteetaten and covers letting of real property among other platform activities; it will in time replace the current reporting scheme for property intermediation services. The first reporting under the new rules takes place in January 2027 for income year 2026, with a transition arrangement for actors reporting on the current property-intermediation service. From income year 2027 onwards, all intermediation of letting of real property must be reported under DPISkatteetaten.

The duty itself is unchanged: every business intermediating letting of real property that also has oversight of payment must report rental incomeSkatteetaten — including businesses contracting on the lessor's behalf — whether intermediation runs through a digital service or other channels. DPI in turn covers digital platforms intermediating letting of real property, letting of means of transport and sale of personal services, which must report sellers' platform income.

Practical filing details on the page stand: ordinary tasks are due 1 February, the annual statement to the taxpayer by 15 February, and corrections for the pre-filled tax return by 1 March. Filers need one of the listed tilgangspakker (including Skattegrunnlag); the listed Altinn roles work only until December 2026, with Altinn-role access removed in January 2027, and single-service delegations must be re-done for the new forms. No statutory instrument is named on the page; the change is a Skatteetaten scheme update for income year 2026 rental-intermediation reporting.