Businesses and public bodies must provide information unsolicited to the tax authorities regarding contracts or subcontracts carried out
- on sites for building and assembly work in Norway, or
- on a site that is under the client’s control in Norway, or
- on the Norwegian Continental Shelf
when the contractor is
- an enterprise resident abroad, or
- a person resident abroad.
The client must provide information about the contractor and about his employees used to carry out the assignment.
The contractor is also obliged to provide information about its own employees used to carry out the assignment.
Information about contractors must be provided on form RF-1199. Information about employees must be provided on form RF-1198.
The obligation to provide information is set out in section 6-10 of the Tax Assessment Act and regulation.
The purpose of the rules is to obtain an overview of foreign contractors and employees in Norway and on the Continental Shelf. The rules also form part of the basis for the Central Office - Foreign Tax Affairs’ register of taxpayers.
The Tax Assessment Act section 6-10 has been amended several times in recent years. Until October 2004, the obligation to provide information applied to assignments on the Norwegian Continental Shelf and assignments on sites for construction and assembly work in Norway. The obligation applied to foreign contractors and foreign employees. From October 2004, the obligation to provide information about assignments in Norway was made general, making it mandatory to report all assignments. This presentation is based on the wording of section 6-10 of the Tax Assessment Act following the latest amendments in April 2008.