Tax Incentives, Credits & Reliefs·Regnskapnorge·3 weeks ago
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Skatteetaten·3 weeks ago
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
Industry: Across industries
Transfer Pricing·Revisorforeningen·4 weeks ago
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
VAT / GST / Indirect Tax·Skatteetaten·4 weeks ago
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
Industry: Across industries
Excise & Environmental Taxes·Skatteetaten·4 weeks ago
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·Lovdata·4 weeks ago·3 documents
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Industry: Across industries
Corporate & Income Tax·Skatteetaten·4 weeks ago
Skatteklagenemnda's majority held a break fee on an aborted share purchase is a non-deductible acquisition cost under § 6-24 annet ledd, rejecting the secretariat's recommendation to allow it.
Industry: Across industries
Corporate & Income Tax·Skatteetaten·1 month ago
Skatteklagenemnda avviser enstemmig klagen i SKNS1-2025-62: 2018-overgangsregelen for livsforsikringsforetak måler skattemessige 2017-verdier mot regnskapsmessige 2018-verdier, uten brudd på Grunnloven § 97.
Industry: Life insurance
Corporate & Income Tax·Skatteetaten·1 month ago
EØS-flaggedelen i rederiskatteordningen falt fra 58,61 til 58,15 prosent i 2025, så selskaper med under 60 prosent EØS-tonnasje må oppfylle flaggkravet for inntektsåret 2026.
Industry: Water transport
VAT / GST / Indirect Tax·Skatteetaten·1 month ago
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
Industry: Renting and operating of own or leased real estate
Tax Filing, Registration & Penalties·Revisorforeningen·1 month ago
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago·2 documents
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy · Other information technology and computer service activities
E-Invoicing & Digital Tax Reporting Mandates·Revisorforeningen·1 month ago
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
Industry: Across industries
Personal & Owner Taxation·Skatteetaten·1 month ago
Own work on new builds or improvements is now valued at the wage an employee would have received for equivalent work — not the cost of hiring others. Use the wage measure and keep the craftsman rate split.
Tax Filing, Registration & Penalties·Skatteetaten·1 month ago
Assignments for foreign artists or athletes reported in RF-1091 are now exempt from OAR reporting. Check the RF-1091 test first; other foreign assignments still go through OAR unless another exemption applies.
Industry: Across industries
Personal & Owner Taxation·Skatteetaten·1 month ago
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
E-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·1 month ago
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Industry: Computer programming, consultancy and related activities
VAT / GST / Indirect Tax·Skatteetaten·1 month ago·2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Industry: Retail sale of second-hand goods in stores
Tax Filing, Registration & Penalties·Skatteetaten·2 months ago
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Industry: Public administration and defence; compulsory social security