NorwaySkatteetaten
State-aid form RF-1354 moves to 2025, new access rules
State-aid reporting moves to income year 2025 with a 1 December 2026 deadline, a kr 11,8455 conversion rate, and new Altinn access packages — with single-service delegations to be renewed.
By Taxxa AI OyPublished 27 October 2026
Industry: Across industries
Enterprises that received Norwegian tax and duty advantages in income year 2025 must report them through a new RF-1354 cycle.Skatteetaten Skatteetaten's guide for utfylling og innlevering av opplysninger for offentlig støtte now covers inntektsåret 2025
Skatteetaten with a reporting deadline of 1 December 2026
Skatteetaten, replacing the 2024 cycle
Skatteetaten and its 1 December 2025 deadline. The duty applies to all tildelinger of offentlig støtte under EØS-avtalen artikkel 61 above EUR 100,000
Skatteetaten granted under one and the same national legal basis
Skatteetaten, assessed across all enterprises in a group under EU Regulation 651/2014 Annex I article 3 onwards
Skatteetaten, but entered on the enterprise that actually receives the support
Skatteetaten.
The conversion rate stated for calculating granted support is now kr 11,8455Skatteetaten, replacing 11,2625. Only enterprises conducting economic activity file
Skatteetaten; state and municipal enterprises without economic activity have no duty
Skatteetaten. The guide lists the covered schemes under Dette gjelder for bedrifter som får. They include Redusert elavgift for industrien, Redusert elavgift for fjernvarmeprodusenter, Redusert elavgift i tiltakssonen, Redusert elavgift til produksjon eller omforming av energiprodukt and Redusert elavgift til skip i næring. They also include Fritak for kraft av fornybare energikilder, Fritak for NOx-avgift for virksomheter som har inngått miljøavtale med staten, reduced CO2-duty rates for quota-obliged use, Fritak for avgift på forbrenning av farlig avfall, Fritak for avgift på forbrenning av avfall dersom CO2 fanges og lagres permanent, Delvis fritak for merverdiavgift ved omsetning og leasing av elbiler, Forsknings- og utviklingskostnader – SkatteFUNN, Gunstige vindkraftavskrivninger, Skatteinsentivordning for langsiktige investeringer i oppstartsselskap, Ansattes opsjoner i selskap i oppstarts- og vekstfasen, Gunstige avskrivningsregler for LNG-anlegget på Melkøya (Snøhvit) and Regionalt differensiert arbeidsgiveravgift. Failure to report may mean the support is reclaimed
Skatteetaten, and Skatteetaten has no power to grant dispensation from the duty
Skatteetaten.
Access in Altinn is rewritten from roles to packagesSkatteetaten. For å fylle ut og sende inn skjemaet må du ha en av disse tilgangspakkene
Skatteetaten. The packages are Ansvarlig revisor, Regnskapsfører med signeringsrett, Regnskapsfører uten signeringsrett, Revisormedarbeider and Skattegrunnlag
Skatteetaten. Norskregistrert utenlandsk foretak (NUF) may additionally file with the Enhetsregisteret role Kontaktperson NUF
Skatteetaten. Single-service delegations must be renewed for the new forms
Skatteetaten: access to the Altinn II form granted by direct service delegation without a role or package has to be delegated again
Skatteetaten. Anyone lacking the listed access must contact a person in the business who administers Altinn access, or Altinn brukerservice for problems.
Registration runs electronically through skjema RF-1354 Melding om offentlig støtte under Skatteetatens støtteordningerSkatteetaten. The guide is Skatteetaten's Rettledning for utfylling og innlevering av opplysninger for offentlig støtte, and its stated framework is the law and regulations on offentlig støtte with registration of granted support in the national register in Brønnøysund.
File RF-1354 for income year 2025 by 1 December 2026 using the kr 11,8455 rate, ensure one of the five access packages or renewed single-service delegation is in place, and check NUF filings use Kontaktperson NUF.