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Agency · Ministry of Finance
Norwegian Tax Administration
The Norwegian Tax Administration is responsible for taxes, duties, the National Population Register and the assessment of tax bases.
Latest from Norwegian Tax Administration
Tax Administration: Drawings on developer-funded overdraft are part-payments, so contractor must invoice with VAT as work progresses
- Conclusion: Contractor A must issue invoices with VAT for the money it receives to pay the subcontractor along the way. A cannot wait to invoice everything until the building is finished.
- Background: In a large housing project, contractor A builds for several developer companies (SPVs) and uses a subcontractor who invoices as work progresses. A and the SPVs agreed on one invoice at completion, with payment, handover, ownership and risk passing only then. A adds a 2–3% mark-up.
BusinessConstruction rulesHousing politics+ 10 more bullets in the app- Report
Tax-free conversion of ANS to AS via housing cooperative model requires positive tax equity at company level, not participant level
- The case deals with capital requirements when converting a partnership (ANS) into a corporation (AS) tax-free.
- The tax office requires each participant to have positive equity, but the taxpayer argues only the company must have positive equity.
BusinessTaxes+ 6 more bullets in the app - Statement
Norwegian VAT-registered entities must always apply the reverse charge mechanism when buying remotely delivered services from foreign suppliers – even for non-commercial use
- On 1 October 2026, the Norwegian Tax Directorate set a clear rule: if a Norwegian organisation or entity is registered in the VAT Register, it must calculate and pay VAT on services bought from foreign suppliers – always, regardless of what the service is used for.
- It does not matter whether the service is used for voluntary, non-profit work or for ordinary commercial activity. Being in the VAT Register is enough to trigger the 'reverse charge' – meaning the buyer, not the foreign seller, reports and pays the VAT to the authorities.
BusinessTaxes+ 4 more bullets in the app - Report
Tax Appeals Board refuses deduction for termination fees in failed share purchases – key tax law assessment
- The case is about whether a fee paid because a share purchase was stopped can be deducted for tax or must be capitalized.
- A subsidiary paid a termination fee of [amount] when the share purchase was cancelled.
BusinessTaxes+ 7 more bullets in the app - Regulation
Norway mandates electronic invoicing from 1 January 2027 – new regulation sets standards, timeline and exemptions
- Norway's Tax Directorate adopted new bookkeeping rules on 29 September 2026, building on a public consultation from summer 2025.
- From 1 January 2027, businesses required to keep accounts must send invoices in an approved electronic format when selling to other registered businesses. Approved formats are EHF and Peppol (version 3.0 or later).
BusinessDigitalisationLegislation+ 6 more bullets in the app - Statement
EEA flag share in Norwegian tonnage tax scheme fell in 2025, triggering individual flag requirements for all companies in 2026
- The share of ships flying EEA flags in Norway's tonnage tax scheme fell from 58.61% at end-2024 to 58.15% at end-2025, based on data from 909 companies in the scheme.
- Because the share fell rather than stayed flat or rose, a collective exemption that would have waived individual requirements in 2026 no longer applies.
BusinessEØSTaxes+ 2 more bullets in the app - Decision
Tax Appeals Board upholds tax authority interpretation and denies constitutional challenge on transition rule for life insurers' taxation
- The case is about how life insurance companies are taxed on customer investment gains and losses at end of 2018.
- Company A owns nearly 90% of life insurer B, registered under Norwegian NOKUS tax rules for foreign companies.
BusinessPensionsTaxes+ 10 more bullets in the app - Report
Tax Appeal Board affirms legality of 2018 taxation under transitional rule and rejects constitutional claims
- This case concerns how life insurance companies should be taxed under a 2018 tax law rule.
- There is disagreement on whether tax should be calculated by comparing values at the end of 2017 and 2018, or only using values at the end of 2018.
BusinessLegislationTaxes+ 10 more bullets in the app - Report
Binding advance ruling confirms real lease relationship and full VAT deduction for canteen area under voluntary registration
- The tax authority has approved that A can include 719 square meters of canteen space in its voluntary VAT registration under VAT Act § 2-3.
- The lease contract between A and the canteen operator is based on genuine market rent with no rent remission, ensuring valid VAT transactions.
BusinessHousing politicsTaxes+ 7 more bullets in the app - Report
Tax Directorate denies tax exemption under transition rules for housing cooperative model due to missing concrete housing plan at property transfer
- The Tax Directorate decided in June 2026 that the plan to increase housing was not concrete enough by October 2025, so tax exemption for the merger is denied.
- The property was not zoned for housing development by 15 October 2025, and such zoning is required to obtain a building permit.
BusinessHousing politicsPlan and area+ 7 more bullets in the app
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