Taxi dispatch centres and mobile apps
There are several requirements for businesses that operate taxi dispatch centres.
Here you can get help to understand tax rules and what you need to provide in your tax return.
Does this apply to me?
This applies to businesses who act as intermediaries or who organise taxi transport.
An intermediary can, for example, be a taxi dispatch centre or an app that organises taxi transport.
What you need to do
Tax deduction cards and advance tax
Remember to pay advance tax. You must pay advance tax on the expected profit from the business.
If the taxi dispatch centre is run as a sole proprietorship, you, as the owner of the business, must check your tax deduction card, and remember to pay advance tax.
Accounting
You must keep accounts. Record the income and expenses you have in the business continuously throughout the year.
All businesses have a bookkeeping obligation and must keep accounts. Private limited companies also have an accounting obligation. This means that private limited companies must keep continuous accounts and must also submit annual accounts that show the profit, balance sheet, and notes as a minimum.
The annual accounts must be submitted to the Register of Company Accounts in Brønnøysund. The submission of the annual accounts must be done in addition to the submission of the tax return to the Tax Administration.
Income and expenses
Self-employed taxi owners must enter income and expenses in the accounts..
Sales revenue
Examples of sales revenue: Income from intermediary services and administrative services from affiliated taxi owners.
The sale of used equipment that is not depreciated on a declining-balance basis, such as used office equipment, must also be included as sales revenue.
Other income
Examples of other income: Public subsidies
Expenses
Operating expenses such as car expenses, expenses for telephone, internet and office supplies, leasing or rental expenses, and salary expenses.
Other relevant deductions: Topics and deductions for businesses
Reporting audit information to the Tax Administration
Taxi dispatch centres and others who act as intermediaries in providing taxi services must submit separate audit information for taxi owners who are connected to the dispatch centre or the app every year.
The audit information can be retrieved from the taxi owners' shift slips.
More about the provisions regarding when and which information must be provided.
The tax return
You must submit the tax return with the business information by 31 May at the latest.
The tax return for private limited companies and other types of companies must be submitted through an accounting or annual accounts system.
The tax return for sole proprietorships can be submitted through an accounting or annual accounts system or directly at skatteetaten.no. Sole proprietorships with an audit obligation must submit the tax return through an accounting or annual accounts system.
If you have a sole proprietorship, you must calculate and state personal income for your business activity.
Value added tax
If you’re registered in the Value Added Tax Register, you must submit VAT returns.
If you run a business where you act as an intermediary in providing passenger transport services and have sales revenues of more than NOK 50,000 over a period of 12 months, you must register in the Value Added Tax Register.
If you’re registered in the Value Added Tax Register, you must calculate value added tax. Sales revenue from acting as an intermediary in providing passenger transport services has a reduced rate, which is currently 12 percent.
You can deduct value added tax on purchases for the business when you're registered in the Value Added Tax Register.
More about value added tax: How VAT works - the Tax Administration.
Specific information for taxi dispatch centres who
As an employer, you must report salary, employer's national insurance contributions, and deduct tax. The reporting takes place via the a-melding.
Who must submit the a-melding - The Norwegian Tax Administration
More about the duties you have as an employer: The role as an employer – The Norwegian Tax Administration.
From 1 September 2024, new rules have come into effect, and this means that taxi dispatch centres and apps who act as an intermediary in providing passenger transport services must have a license. There are also several requirements and obligations for taxi dispatch centres.
You'll find the rules and requirements for taxi dispatch centres at your local county council.