Filing Info

Filing Info contains information about the submitter. Filing Info consists of four main elements: “FilingCE”, “AccountingInfo”, “Period”, and “NameMNE”.

How to complete it

• “ResCountryCode”: enter the country code for Norway “NO”.
• “TIN” element: enter the Norwegian organisation number (9 digits) of the entity submitting the GloBE Information Return. The organisation number entered here must be the same as for the entity you select when you're logged in to submit the GloBE Information Return, which is also specified in the Message Header. The organisation number must be a valid Norwegian organisation number. In the “IssuedBy” attribute, the country code for Norway "NO" must be entered. 
• “FilingCERole”: enter one of the predefined values "GIR401" to", depending on the role of the reporting entity. The element is also used to indicate whether the file will be exchanged with other countries. 
• “DocSpec”: enter the value "OECD1" in the “DocTypeIndic” element. The alternative predefined values must not be used when submitting the GloBE Information Return in Norway. The “DocRefId” element must be completed with a free-text value that provides a unique reference, for example "GIR2024NOII", where II is replaced with a new number for each part of the file.  

AdditionalInfo” must not be used by entities submitting the GloBE Information Return in Norway.

FilingCERole

The “FilingCERole” element contains five predefined values that can be used. When submitting the GloBE Information Return in Norway, the relevant codes must be used as follows:

• “GIR401” – Ultimate Parent Entity: Used when the ultimate parent entity of the group submits the GloBE Information Return on behalf of itself and other entities located abroad. The code indicates that the file will be exchanged with tax authorities in other countries.
• “GIR402” – Designated Filing Entity: Used when an entity other than the ultimate parent entity of the group is designated to submit the GloBE Information Return on behalf of entities located abroad. The code indicates that the file will be exchanged with tax authorities in other countries.
• “GIR403” – Designated Local Entity: Used when a Norwegian entity is designated to submit the GloBE Information Return on behalf of itself and other Norwegian entities. The code may only be used where the file will not be exchanged with tax authorities in other countries. This code must also be used when the ultimate parent entity reports for domestic groups withhout activites abroud.
• “GIR404” – Constituent Entity: Used when an entity submits the GloBE Information Return only on its own behalf.
• “GIR405” – Other: This code must not be used when submitting the GloBE Information Return in Norway.

Please note that when “GIR401” (ultimate parent entity) or “GIR402” (designated filing entity) is used, this indicates that the file will be exchanged with tax authorities in othercountries (centralised filing). The entity submitting the GloBE Information Return must then ensure that the country codes for the countries on whose behalf the GloBE Information Return is submitted (and with which information will be exchanged) are entered in the “RecJurCode” elements in the General Section, Summary, Jurisdiction Section, and, where applicable, the “UTPRAttribution” elements in the XML file (see the XML Schema User Guide, pages 23, 36, 42, and 123).