Corporate & Income Tax·Lovdata·2 months ago
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Industry: Production of electricity
Tax Filing, Registration & Penalties·Skatteetaten·2 months ago
Skatteetaten will stop creating Dialogporten messages for tax-card orders. Systems using dialogue notifications must change; systems already using polling need no adjustment.
Industry: Computer programming activities
Tax Filing, Registration & Penalties·Skatteetaten·2 months ago·3 documents
The 0.9 information model, calculations and code lists are scheduled for testing by 30 November; Serg search v1 will work through 2027.
Industry: Computer programming, consultancy and related activities
Tax Filing, Registration & Penalties·Skatteetaten·2 months ago
Private individuals applying for a Skatteetaten payment agreement must include overdue Nav repayment claims alongside overdue tax and duty claims, in both the instalment criteria and the application contents.
Customs & Trade·Lovdata·2 months ago
From 3 September 2026, commonly used currencies follow a fortnightly rate-setting system with a new suspension rule for deviations above 5% on two consecutive days.
Industry: Across industries
Excise & Environmental Taxes·Lovdata·2 months ago
The incorporated EU decision sets a 100% correction factor for every year from 2026 to 2030. EU Regulation 2026/1412 supplies the period's revised benchmarks.
Industry: Manufacturing
Excise & Environmental Taxes·Lovdata·2 months ago
From 1 September 2026, fishing and ETS-covered domestic shipping rates increase, while temporary separate entries for road diesel, construction diesel and domestic shipping disappear.
Industry: Fishing · Water transport
Personal & Owner Taxation·Skatteetaten·2 months ago
Skatteetaten expressly includes both common debt and common assets when documenting a home’s market value for a wealth-tax valuation reduction.
Excise & Environmental Taxes·Lovdata·2 months ago
From 1 September 2026, the first 0–100 g/km band for class 2 vans and class 1 lorries is charged at NOK 450 per g/km, up from NOK 300.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles
E-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·2 months ago·3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Industry: Across industries
Excise & Environmental Taxes·Lovdata·2 months ago
The temporary zero rates have ended. Petrol returns to NOK 3.77 per litre and road diesel to NOK 2.28, with separate rates for other fuels.
Industry: Manufacture of coke and refined petroleum products · Electricity, gas, steam and air conditioning supply
Customs & Trade·Lovdata·2 months ago·2 documents
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Revisorforeningen·2 months ago
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteetaten·2 months ago
Skatteetaten’s updated timetable runs from late August to late November for private limited companies.
Industry: Across industries
Customs & Trade·Lovdata·2 months ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Industry: Across industries
VAT / GST / Indirect Tax·Regnskapsstiftelsen·2 months ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Industry: Across industries
Transfer Pricing·Skatteetaten·3 months ago
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
Industry: Financial service activities, except insurance and pension funding
E-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·3 months ago
The platform-reporting guide clarifies seller residence, overseas exchanges and property data ahead of the first reports for new sellers on 31 January 2027.
Industry: Real estate activities on a fee or contract basis · Renting and leasing of motor vehicles