Legal & Corporate·Lovdata·2 weeks ago
For M2 buses, zero-emission now covers only those with standing places; M2 buses without standing places move to Euro VI/VII with M3 III, and the 25% alternative-fuel quota for N2/N3 is deleted.
Industry: Other passenger land transport n.e.c. · Freight transport by road
Tax·Lovdata·2 weeks ago
Platform reports must now include every residence jurisdiction of each seller, collected and verified under § 7-11-4; the letting object is renamed "utleieenhet" throughout.
Tax·Skatteetaten·3 weeks ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
Tax·Skatteetaten·3 weeks ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
Tax·Skatteetaten·3 weeks ago·3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Industry: Across industries
Financial Sector & Markets·Finanstilsynet·3 weeks ago
Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.
Industry: Across industries
Tax·Skatteetaten·3 weeks ago
Kartverket warns the draft særavgiftsforskrift chapter 21 can be read as changing the dokumentavgift base: salgsverdi, expropriation, jordskifte, corrections and exemptions need clarification.
Industry: Across industries
Tax·Revisorforeningen·3 weeks ago
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
Industry: Across industries
Tax·Revisorforeningen·3 weeks ago
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Industry: Across industries
Tax·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
Accounting & Reporting·Regnskapsstiftelsen·3 weeks ago·2 documents
Discount 3.6-4.0%, expected return ca. 6.0%, salary growth 4.00% and minimum pension increase 3.2% for Norwegian IAS 19/NRS 6 valuations.
Tax·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
Accounting & Reporting·Altinn·3 weeks ago·3 documents
The RR-0003, RR-0004 and RR-0005 guides restate the sustainability-reporting population as about 100 undertakings and spell out attachment duties, with small undertakings free of most file attachments.
Industry: Life insurance · Non-life insurance · +1 more · Financial service activities, except insurance and pension funding
Legal & Corporate·Revisorforeningen·4 weeks ago
New § 6-5 in the finanstilsynsloven would let the supervisor decide cases by automation alone and new § 6-6 would let it test IT systems on real personal data; hearing responses are due 6 October 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Accounting & Reporting·Regnskapnorge·4 weeks ago
Undertakings with up to 1,000 employees can report under the new voluntary standard; large reporters may demand no more than its essential datapoints from them for financial years from 1 January 2027.
Industry: Across industries
Payroll & Labour·Lovdata·4 weeks ago
From 29 September 2026, § 1-2 of the work-performance regulation exempts the § 4-6 notification duty instead of the § 4-4 permit requirement for offshore petroleum and listed land facilities.
Industry: Extraction of crude petroleum and natural gas
Tax·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
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
Payroll & Labour·Skatteetaten·4 weeks ago·5 documents
Old Altinn roles stop working for a-melding on 17 November 2026 — earlier than the previously announced January 2027. Filers need an access package or delegated single-service access by then.
Industry: Across industries