Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Withholding Tax RulesSkatteetaten2 days ago3 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.
Tax Incentives, Credits & ReliefsRevisorforeningen3 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.
VAT / GST / Indirect TaxRevisorforeningen3 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 Incentives, Credits & ReliefsRegnskapnorge3 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.
Expenses & Benefits-in-Kind Tax TreatmentSkatteetaten4 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.
Transfer PricingRevisorforeningen1 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.
VAT / GST / Indirect TaxSkatteetaten1 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.
Excise & Environmental TaxesSkatteetaten1 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.
E-Invoicing & Digital Tax Reporting MandatesLovdata1 week ago3 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.
Corporate & Income TaxSkatteetaten1 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.
Corporate & Income TaxSkatteetaten2 weeks 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.
Corporate & Income TaxSkatteetaten2 weeks 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.
VAT / GST / Indirect TaxSkatteetaten2 weeks 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.
Tax Filing, Registration & PenaltiesRevisorforeningen2 weeks ago
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Tax Filing, Registration & PenaltiesSkatteetaten2 weeks ago2 documents
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
E-Invoicing & Digital Tax Reporting MandatesRevisorforeningen2 weeks 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.
Personal & Owner TaxationSkatteetaten3 weeks 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 & PenaltiesSkatteetaten3 weeks 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.
Personal & Owner TaxationSkatteetaten3 weeks 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 MandatesSkatteetaten4 weeks 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.
