Financial Sector & Markets·Finanstilsynet·2 days 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.
Tax·Revisorforeningen·3 days 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.
Tax·Revisorforeningen·3 days 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.
Tax·Regnskapnorge·3 days 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.
Accounting & Reporting·Regnskapsstiftelsen·4 days 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·4 days 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.
Accounting & Reporting·Altinn·4 days 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.
Legal & Corporate·Revisorforeningen·5 days 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.
Accounting & Reporting·Regnskapnorge·5 days 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.
Payroll & Labour·Lovdata·1 week 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.
Tax·Revisorforeningen·1 week 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.
Tax·Skatteetaten·1 week 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.
Payroll & Labour·Skatteetaten·1 week 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.
Financial Sector & Markets·Revisorforeningen·1 week ago
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
Tax·Skatteetaten·1 week 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.
Accounting & Reporting·Lovdata·1 week 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.
Tax·Skatteetaten·1 week 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.
Accounting & Reporting·Revisorforeningen·2 weeks ago·2 documents
Finanstilsynet proposes letting forenklet IFRS reporters choose IFRS 18 formats and combined konsernbidrag-plus-tax treatment, for years from 1 January 2027; comments close 30 November 2026.
Payroll & Labour·Arbeidstilsynet·2 weeks ago·2 documents
Arbeidstilsynet krever ikke lenger at fritidspauser registreres med varighet og plassering — bare arbeidstid og pauser som regnes som arbeidstid skal med i oversikten.