Validation of the GloBE Information Return
Before submitting the GloBE Information Return, we recommend that you test it using our validation service.
The service is a tool you can use to check that the XML file complies with the applicable technical specifications and requirements set by the Norwegian Tax Administration.
What you should prepare
To get the best possible benefit from the service, we recommend that you familiarise yourself thoroughly with the Norwegian Tax Administration’s requirements relating to the content and technical format of the GloBE Information Return.
See our guidance on completing the GloBE Information Return
You must also familiarise yourself with the relevant XSD requirements (XML Schema Definition). We recommend testing the XML file using an XSD validator before using our validation service. This ensures that the XML file complies with the XSD requirements. As a public authority, the Norwegian Tax Administration cannot recommend one validation tool over another. Many free validation tools are available.
To help you prepare the XML file for submission, we have created a sample file showing how the XML file should be structured.
How to use the validation service
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.
Once you’ve logged in, you can upload your XML file. You can test the XML file in the service as many times as you like.
We have prepared an overview of the rules that are subject to automated verifications, including descriptions and guidance on how to correct them. The overview is available once you’ve logged in to the validation service.
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.
Contact us
If you have questions about global minimum tax, you can contact us by logging in to our online portal and writing to us.