Crypto-asset providers face 10 February CARF filing duty

Providers of crypto-asset exchange and custody services with a Norwegian connection must report user transactions and holdings under the Crypto-Asset Reporting Framework.Skatteetaten The duty covers providers resident in Norway, entities formed under Norwegian company law, entities managed from Norway, and anyone with a place of business in NorwaySkatteetaten, ranked in that order. It reaches individuals acting commercially, including systematic peer-to-peer exchangersSkatteetaten, and platforms that enable swaps where the operator exercises control or sufficient influence — including non-custodial setups where users keep their own keysSkatteetaten. Pure bulletin boards and pure software vendors are outside.Skatteetaten Custody-only providers report holdings under the parallel national duty rather than swap transactions.Skatteetaten

Reporting runs on two tracks. Transaction data go in the international CARF format for exchange with partner jurisdictionsSkatteetaten: swaps into fiat, crypto-to-crypto swaps, retail payments over USD 50 000, other transfers split by type where known, and transfers to unknown wallets as aggregate value and units without the address. Holdings go in the national Finansprodukter format for pre-filling tax returnsSkatteetaten: market value and units per crypto-asset plus fiat balances at 1 January of the assessment year. Foreign-resident users are reported for exchangeSkatteetaten; Norwegian users are additionally reported with transactions and holdingsSkatteetaten. Exchange follows within nine months after the calendar year where both states apply CARF.Skatteetaten

Customer checks decide who counts as reportable.Skatteetaten New relationships require a dated self-declarationSkatteetaten covering name, address, residence jurisdictions, identifiers, birth date and beneficial-owner roles; without it the relationship must not be openedSkatteetaten. Existing relationships must be reviewed by 1 January 2027Skatteetaten, reusing prior documentation only where it meets CARF and stays reliableSkatteetaten. Where a change invalidates a declaration, the provider must promptly seek a new oneSkatteetaten and may meanwhile rely on the original status for at most 90 calendar daysSkatteetaten, then must block or close the relationship unless clarifiedSkatteetaten. Reliability is tested against anti-money-laundering files and public registers.

Amounts follow fixed mechanics. Fiat legs report the actual amount less fees; crypto legs and transfers report market value less costs, each in one chosen fiat currency at the transaction time under a consistently applied method, with a three-letter code on every amount. Amounts appear in norske kroner with two decimals, sub-half-øre as kr 0,00. Without a direct price, internal book values come first, then reputable third-party prices, then the nearest provider valuation, then a reasonable estimate, flagged with the valuation-method code. Swap codes CARF401–404, inbound CARF501–509 with unknown as default, outbound CARF601–606 and valuation codes CARF1001–1004 come from the technical specifications.

Delivery is operational. Providers register in the oppgavegiverregister with RF-1312Skatteetaten, keep contacts current and watch the Altinn inbox. Filing is machine-to-machine or XML via RF-1301.Skatteetaten Each filing carries a unique key of income year, provider and userSkatteetaten: same-key resubmission replaces a filing with wrong amounts, while a wrong key requires deleting the old filing and submitting a complete new one. Approved filings are not resent, and full re-delivery needs prior contact. Users receive a copy by 15 February after the income yearSkatteetaten, and documentation — including wallet addresses — is kept at least five yearsSkatteetaten.

Legal basis is skatteforvaltningsloven § 7-12Skatteetaten with skatteforvaltningsforskriften §§ 7-12-1 to 7-12-13Skatteetaten, implementing the OECD Crypto-Asset Reporting FrameworkSkatteetaten alongside CRS, DAC8 and related instruments.