Tax Filing, Registration & Penalties·Skatteetaten·3 days ago
State-aid reporting moves to income year 2025 with a 1 December 2026 deadline, a kr 11,8455 conversion rate, and new Altinn access packages — with single-service delegations to be renewed.
Industry: Across industries
Excise & Environmental Taxes·Skatteetaten·1 week ago·3 documents
Reduced CO2-avgift would cover offshore vessels over 5,000 GT between Norwegian ports; Norway-to-foreign trips via shelf units go exempt; comments due 3 December 2026.
Industry: Water transport
Excise & Environmental Taxes·Skatteetaten·1 week ago·3 documents
Proposed wider sugar-duty exemption removes catering exclusions and pack-size limits; comments to Skattedirektoratet by 3 December 2026.
Industry: Manufacture of bread; manufacture of fresh pastry goods and cakes · Restaurants and mobile food service activities · +1 more · Hotels and similar accommodation
Customs & Trade·Lovdata·1 week ago·2 documents
EFTA-MERCOSUR Vedlegg I applies for duty from 1 November; Kosovo GSP group ends 1 December, Brasil group ends 1 February 2027.
Industry: Across industries
Withholding Tax Rules·Skatteetaten·1 week ago
resultatForSkattekort gains registrertSomDoed and trekkEtterReglerOmKildeskattPaaPensjon15Prosent from 15 December; both previously hid inside ikkeSkattekort. Handle them before go-live.
Industry: Across industries
Customs & Trade·Lovdata·1 week ago·2 documents
Vedlegg I origin conditions apply as forskrift from 1 November; prior nr. 24–38 become nr. 25–39. Check declaration references and proofs.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·Skatteetaten·2 weeks ago
Platforms on the old 2026 rental-intermediation scheme must still report foreign-resident lessors and foreign properties under DPI — and all rental intermediation moves to DPI from 2027.
Industry: Real estate activities on a fee or contract basis
VAT / GST / Indirect Tax·Skatteetaten·2 weeks ago
Skattedirektoratet confirms exporters may invoice just before export and must use a proforma invoice at customs where the sales document comes later — with a correction duty for goods sold in transit.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteetaten·2 weeks ago
For income year 2026, four common Altinn 2 roles must be replaced by single services or the Skattegrunnlag package, and selected finance schemes gain XML machine-to-machine filing.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteetaten·2 weeks ago·3 documents
Kontroll stops via Altinn II roles on 20 October; A-melding, skattemelding, skattekort and skatteoppgjør follow on 17 November; everything else and all remaining roles end 31 December 2026.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteetaten·2 weeks ago·28 documents
Reporting guides now require a tilgangspakke or single-service delegation plus a Norwegian fødselsnummer or D-nummer at login; the Altinn-role paragraph to December 2026 and Forretningsfører eiendom are deleted.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteetaten·2 weeks ago
A1 exemption claims no longer go to Skatteetaten: Nav assesses non-membership of folketrygden and notifies the tax authority, but workers must self-register the exemption on the inntektskort.
Tax Filing, Registration & Penalties·Skatteetaten·2 weeks ago
Skatteetaten moves the end of Altinn-role submission for the control form from December 2026/January 2027 to 20 October 2026; filers need the right tilgangspakke from that date.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·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 Filing, Registration & Penalties·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
VAT / GST / Indirect 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
Withholding Tax Rules·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
Real Estate & Property 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 Incentives, Credits & Reliefs·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