GloBE Information Return
The GloBE Information Return must be submitted electronically in XML format and must include relevant information regarding global minimum tax and calculation of top-up tax.
Who must submit a GloBE Information Return
Entities in Norway that are part of a group within scope of the Norwegian Global Minimum Tax Act are required to submit the GloBE Information Return. You must submit a GloBE Information Return even if no top-up tax is calculated for the relevant fiscal year. Excluded entities, as defined in the legislation, are exempt from the obligation to submit the GloBE Information Return.
If the entity is part of more than one group during the same fiscal year, a separate GloBE Information Return must be submitted for each group.
If another entity submits a GloBE Information Return on behalf of the entity you represent, you must notify us of this. Read more about how to submit a GloBE Notification.
How to submit a GloBE Information Return
You must do the following before submitting a GloBE Information Return:
The scope of the reporting obligation depends on several factors. We have therefore provided guidance explaining how you should complete the GloBE Information Return when submitting it in Norway. The guidance focuses on the requirements that apply to Norwegian entities and when the GloBE Information Return must be submitted to us.
See our guidance on completing the GloBE Information Return
You must also familiarise yourself with the relevant XSD requirements (XML Schema Definition).
See the XSD requirements (XML Schema Definition, OECD)
To help you prepare the XML file for submission, we have created a sample file showing how the XML file should be structured.
To ensure that the file is ready for submission, we recommend that you test the XML file using both an external XSD validator and our validation service.
The validation service performs the same verifications that are carried out at submission.
Read more about the validation service and test your XML file
When you upload the XML file in our online portal, we’ll carry out an automated verification of a number of data points. If the file contains errors or omissions, you’ll receive information describing the issue and identifying where in the file it occurs.
Different types of issues may arise
A comment is an indication from the Norwegian Tax Administration that the file may contain errors or omissions that you should review before submitting the GloBE Information Return. You may submit the GloBE Information Return with comments, but this may lead to follow‑up in the Norwegian tax assessment process and in connection with the exchange of information with other countries.
Other issues, marked as errors in the validation service, will prevent submission and must be corrected before the GloBE Information Return can be submitted.
We have prepared an overview of the rules that are subject to automated verifications, including descriptions and guidance on how to correct them.
Log in to see the rules that are verified (with descriptions and guidance on how to correct them)
Submit the GloBE Information Return
Once you've prepared the file and ensured that it's in line with our guidance, you may submit the GloBE Information Return via our website.
To be able to submit, the entity you represent must be registered in the Central Coordinating Register for Legal Entities. In addition, you must have a role or access package that grants you the necessary rights.
Roles
Limited signing rights (SISKD)
Accountant with signing rights (A0239)
Responsible auditor (A0237)
Access packages
Business tax
Accountant with signing rights
Auditor in charge
The service "Global minimum tax"
A limited access right that only permits you to validate and submit the GloBE Information Return, the GloBE Notification, the GloBE Tax Return, and to write to us about global minimum tax.
You can find information about roles and rights on Altinn. You must also contact Altinn if you have questions about assigning or delegating roles and rights.
After you have submitted
When the GloBE Information Return has been submitted, you’ll receive a confirmation of receipt. The information will also be available in My GloBE Tax when you log in to our online portal.
If you have questions relating to the information submitted in the file, you may contact us.
If the entity you represent is required to pay top-up tax, you must also submit a GloBE Tax Return.
Filing deadline
The deadline for submitting the GloBE Information Return is 15 months after the end of the fiscal year of the ultimate parent entity of the group. In the first year the group is in scope of the Norwegian Global Minimum Tax Act, the deadline is 18 months.
If the filing deadline falls on a Saturday, Sunday, or public holiday, the return will still be considered submitted on time if it's submitted on the next working day.
You cannot apply for an extension of the filing deadline or an exemption from the filing obligation.
Amending the GloBE Information Return
If you want to amend the GloBE Information Return after it has been submitted, you may submit a request to amend. You do this by submitting a new complete GloBE Information Return with updated information electronically through our online portal.
When submitting the amended GloBE Information Return, you must indicate whether the amendment relates to the tax assessment in Norway, in another country, or both. If the amendment concerns other matters, you may select "other". You must also provide a brief explanation of what has been changed and why you're requesting the amendment.
After submitting a request to amend, you'll receive a confirmation that the request has been received, together with the explanation you submitted. The information will also be available in My GloBE Tax when you log in to our online portal.
The Norwegian Tax Administration will review the request and provide you with a response.
Contact us
If you have questions about global minimum tax, you may contact us by logging in to our online portal and writing to us.
Have you already submitted a GloBE Information Return?
Log in to our online portal, find the receipt of submission, and write to us directly regarding your submitted GloBE Information Return.