Gas reporting (RF-1295)

Companies that are involved in the extraction of natural gas from the Norwegian continental shelf, shall submit specified information about all realisation of natural gas that is liable for special tax pursuant to section 5 of the Petroleum Tax Act.

This is stipulated in section 8-10 of Tax Administration Act. The content of the reporting obligation is described in more detail in sections 8-10-1 to 8-10-4 of the Tax Administration Regulation. The information must be submitted unsolicited in arrears every quarter. The deadline for submission is the first working day 45 days after the end of the quarter.

The information must be submitted electronically through Altinn. The information is submitted as an xml file according to a predefined format (xsd). You can get further information about content requirements by contacting [email protected]

A company that realises a limited amount of natural gas can apply to the Petroleum Tax Office for a dispensation from the reporting obligation, see section 8-10-2 of the Tax Administration Regulations.