NorwaySkatteetaten
Revisormedarbeider gains offentlig støtte filing access
Filing requires an access package including Revisormedarbeider; the transitional Altinn-role wording is no longer given and direct service delegations must still be re-delegated.
By Taxxa AI OyPublished 10 November 2026
Businesses that received more than EUR 100 000 in tax or duty-based public support must report it in the Melding om offentlig støtte form, formerly RF-1354. Only undertakings carrying on economic activity must file; state and municipal undertakings without economic activity have no duty. Skatteetaten treats the tax and duty relief as public support (statsstøtte) and itself as the grantor, with EEA law imposing conditions on both the agency and recipients.
Filing goes through Altinn, and the filer must hold one of the following access packages: Ansvarlig revisor, Revisormedarbeider, Regnskapsfører med signeringsrett, Skattegrunnlag or Skatt næring. Revisormedarbeider is the newly added packageSkatteetaten, so staff at audit firms doing this work can file under it
Regnskapnorge. For a Norskregistrert utenlandsk foretak (NUF), the entity-register role Kontaktperson NUF can additionally be used. Anyone without one of these must ask a person in the business who administers Altinn access, and Altinn brukerservice helps with access problems.
The earlier wording also described a transitional route through named Altinn roles — Utfyller/innsender, Regnskapsfører med signeringsrettighet, Regnskapsfører uten signeringsrettighet, Regnskapsmedarbeider, Ansvarlig revisor, Revisormedarbeider and Regnskapsfører lønnSkatteetaten — presented as usable until December 2026. That transitional wording is no longer given alongside the package requirement, so filers who used those roles should verify before the next filing round that they hold a listed package
Skatteetaten. The separate notice that single-service delegation must be done again for the new forms is also no longer given
Skatteetaten.
Unchanged is the re-delegation rule for direct service delegationSkatteetaten. Where access to the Altinn II form was given by direct service delegation — access without a role or package — it must still be delegated anew
Skatteetaten.
Reporting is annual. Filing opens on 31 January and the deadline for reporting prior-year support is 1 December. The duty covers allocations above the threshold under the same national legal basis, assessed at group level over a calendar year, and failure to report can lead to recovery of the support, with no dispensation available.
Legal basis is the EEA state-aid registration duty as implemented for Skatteetaten's tax and duty schemes, reported through Melding om offentlig støtte (formerly RF-1354).
Give staff filing Melding om offentlig støtte a listed access package, adding Revisormedarbeider where needed, and re-delegate any direct service delegation before the 1 December deadline.
Sources
- Offentlig støtte (statsstøtte)
- Husk fristen 1. desember for rapportering til registeret for offentlig støtte
- Husk fristen for å rapportere om offentlig støtte 1. desember
- Rettledning for utfylling og innlevering av opplysninger for offentlig støtte
- Melding om offentlig støtte under Skatteetatens støtteordninger