An enquiry has been received by the Directorate of Taxes concerning the scope of the reporting obligation under Section 3 first paragraph (a) of the A-opplysning Act; see Section 5-2 (1)(f) (Section 7-2(1)(f) of the Tax Administration Act). The provision concerns the reporting of “fees or other remunerations paid to creators of intellectual property” in accordance with the a-ordning scheme.
With effect from the 2016 income year, it will not be possible to report via the a-ordning scheme by using an organisation number to identify income recipients. The reason for the decision referred to above is that such reports fall outside the scope of the A-opplysning Act and the A-opplysning Regulation.
One question which arises in this regard is how reporting should be carried out in situations where the copyright is transferred to a legal person, e.g. a private limited company or a foundation, and where the recipient of the remuneration therefore does not have a national ID number or D number.
The wording under Section 5-2(1)(f) of the Tax Assessment Act (Section 7-2(1)(f) of the Tax Administration Act) is general and contains no provisions which are dependent on the form of enterprise under which the fee recipient operates. However, it follows from the context and the preamble to the provision concerning salary information in Section 5-2 of the Tax Assessment Act (Section 7-2 of the Tax Administration Act) that it regulates fees paid to “the individual recipient”.
Payments to creators of intellectual property where a private limited company or foundation has taken over the copyright will not naturally be characterised as a payment to an individual recipient. Fees and other remuneration paid to creators of intellectual property where the creator is a private limited company, foundation or other company form such as ANS and DA will therefore not be covered by the reporting obligation under the aforementioned provision and should therefore not be reported via the a-ordning scheme.