Guidance on how to complete and submit information for international reporting (CRS/FATCA)

1 Short description of the reporting scheme

This guidance specifies:

  • who should submit information
  • which information has to be provided
  • how the statements are to be marked
  • other requirements and information regarding reporting

Financial institutions must fulfil the rules on international reporting and submit specified information to The Norwegian Tax Administration for automatic information exchange. The rules implement the OECD’s Common Reporting Standard (CRS) and the agreement between Norway and the United States to improve International Tax Compliance and to Implement FATCA (the FATCA agreement).

Guidance on investigation of where financial institutions must submit information, and what information to submit, you will find in Guidance on International Reporting (CRS/FATCA).

If the declarant fails to fulfil the duty of disclosure, the Norwegian Tax Administration may apply measures under Chapter  14 of the Tax Administration Act on administrative reactions and penalties.

Significant changes for the 2026 income year

Changes to the reporting requirements apply from the 2026 income year as a result of updates to the CRS framework. The changes have previously been announced and are set out in the information model.

The most important changes are:

  • the reporting financial institution’s address
  • information on whether a valid self-certification has been obtained for the account holder and each controlling person for CRS reporting purposes
  • equity interest type for an account holder that is a trust or another similar legal arrangement or association
  • new account information: account type, joint account status, number of account holders and the due diligence procedure applied
  • information on whether a financial product has been fully disposed of
  • new code values for account number type and controlling person type

The reporting deadline for the 2026 income year is 10 February 2027. Reporting financial institutions must familiarise themselves with the information model, the file format specification and the guidance applicable to 2026 before submitting information.

2 Who should submit information

2.1 Financial institutions

The Tax Administration Act section 7-3 regulates which financial institutions must submit information, and what information to submit.

The Tax Administration Regulations, section 7-3-1 et seq., specify the requirements for fulfilling the duty of disclosure. The regulations are organised into subchapters A to J. Some contain general provisions, while others apply only to specified declarants and accounts.

3 How to register as a declarant

3.1 Registration in the Norwegian Tax Administration’s statement submitter register

To report to third party reporting schemes the declarants must register in the Norwegian Tax Administration’s statement submitter register via form Tredjepartsopplysninger - nye opplysninger til oppgavegiverregisteret. The declarants must make sure that the contact details are updated at all times. Norwegian Tax Administration use contact details in the statement submitter register to, among others, give important information and invite to dialogue meetings.

3.2 Global Intermediary Identification Number (GIIN)

According to the Tax Administration Regulation section 7-3-1, Norwegian entities with a reporting obligation must register with the US tax authorities (IRS), which allocate a global identification number (GIIN). GIIN stands for Global Intermediary Identification Number. Registration is necessary in order to report exchanged information to the US tax authorities and takes place according to guidelines from the US tax authorities. American tax authorities use the contact information or the registration reminders. It's important that the registered information is updated in the event of changes.  

3.3 Updating contact details

The Norwegian Tax Administration’s statement submitter register obtains the declarant’s organisation name and address automatically from the Register of Legal Entities in Brønnøysund. It’s therefore important for this information to be updated. You submit updated information by filling out Coordinated register notification.

The Norwegian Tax Administration sends out information letters and decisions electronically to the declarants Inbox in Altinn.no and Skatteetaten.no.  All those receiving new notifications in inboxes on behalf of the enterprise must have a registered e-mail address and a mobile number to receive text messages in Altinn. Complete “Your contact information for the enterprise" and "Notification addresses for the enterprise" under the enterprise‘s “profile" in Altinn.

To change contact details in The Norwegian Tax Administration’s statement submitter register, you must submit the form  Tredjepartsopplysninger - nye opplysninger til oppgavegiverregisteret. Use this form to provide information about the contact person’s name and telephone/mobile number and e-mail address when submitting third-party information, and to receive receipts and error messages.

4 How to submit third-party information

4.1 Machine-to-Machine

Third-party information can be submitted directly from the end-user system to the Norwegian Tax Administration through a machine-to-machine (M2M) integration. Reporting may be submitted in JSON format or as an XML file, depending on the solution and reporting scheme used. This requires the system to be connected to the Norwegian Tax Administration's receiving API using a system user.

XML-based submissions are particularly suitable for entities that report large volumes of data and wish to submit information directly from their own business systems. The XML file must be structured in accordance with the applicable information model, format description (XSD) and technical requirements for the relevant reporting scheme.

Read more about the Norwegian Tax Administration’s APIs in the API documentation and the TPO File Reception API (XML).

4.2 XML Attachment

Third-party information is submitted as an XML file attachment using the form Tredjepartsopplysninger som vedlegg. The file uploaded through the form must be in XML format and comply with the Norwegian Tax Administration's specifications.

4.3 Form

Reporting financial institutions that do not submit third-party information as an XML file attachment or via Machine-to-Machine can report through the online form International reporting CRS/FATCA.

4.4 Identification of the statement

The delivery consists of one or more statements. The statements are divided from each other by the fields “income year”, “declarant”, “task owner” and “account number”. These indicators make the statement’s unique identification. The correct identifier must be used when deleting or replacing statements to avoid duplicate reporting.

Declarant 

The declarant is identified by the organisation number.

Task owner 

The task owner owns the account. The task owner is identified by the Norwegian national identity number, D number or the organisation number.

If the task owner does not have a national identity number or an organisation number, the declarant must state a unique value for task owner in the field Alternative identifier. The value is used as a unique key on the statement and is the basis for amendment/deletion of submitted information.

Account number

The account number is the number that identifies an account.

4.5 Labelling a statement for international reporting

When reporting finances and insurance policies that the Norwegian Tax Administration has to send to foreign tax authorities, the statement must be marked with “International reporting” – “CRS” – “[country code – two characters]”. If the information sent to US tax authorities, it must instead be marked with “International reporting” – “FATCA” – “US”.

The country codes used when reporting follows the international standard ISO-3166 (two characters). You’ll find valid country codes here ssb.no

TAX IDENTIFICATION NUMBER (TAX ID / TIN)

In the record for exchange, the account holder or controlling person must be identified by a TIN (Tax Identification Number). A list of authorities that issue TINs is available in the OECD's TIN overview.

Date of birth

The date of birth must always be reported for individuals.

4.6 Feedback from the Norwegian Tax Administration

The declarants receive feedback in their inbox when the Norwegian Tax Administration has processed the information. If you’ve provided a mobile number or an e-mail address in the submission, you’ll be notified by text or e-mail when the feedback has arrived.

It’s important to check the feedback on receipt, to ensure that you correct any errors in the submitted statements as soon as possible.

If you’ve not received feedback within a couple of days, you must contact us. You can contact us via e-mail: [email protected].

4.7 Correct statements

You can correct a previously submitted statement by submitting a new statement with the same values in the identification fields. The new statement will then overwrite the previously submitted statement.

4.8 Correct statements with wrong identifier

If there is an error in one or more of the indicator fields in a previously submitted statement, this statement must be explicitly deleted. This means that you must submit a statement with the correct values and a deletion statement, in order to delete the statement that was incorrect. The deletion statement must have the same identification fields as the incorrect statement.

4.9 Delete statement

You delete a previously submitted statement by submitting a deletion statement (<sletteoppgave>) with the same unique identifier as the statement you want to delete.

4.10 Examples of correction and deletion of statement

With new and complete statements in the examples below, all necessary information in the new statement must be prefilled, in addition to the unique ID (the key) and the correction of the value in the field or fields containing incorrect value.

See also "Beskrivelse av filformatet“, explaining how to correct and delete the statements.

Example 1 (incorrect amount)

The first submission contains 1,000 statements. You find out that 40 statements contain incorrect amounts.

New submission (correction):

A new delivery consisting of 40 statements with the same unique ID and corrected amount. The 40 corrected statements replace the 40 originally submitted statements in their entirety, and a total of 1,000 statements are declared to the Norwegian Tax Administration.

Example 2 (mistake)

A statement has been submitted with a national identity number belonging to the wrong person (mistake).

New submission (correction):

The entire statement for this person must be deleted. At the same time, a new and complete statement must be submitted with the correct national identity number and amount.

Example 3 (duplicate)

Several statements in one submission contain the same unique ID (duplicates). All the statements with the same unique ID in a delivery are rejected in the Norwegian Tax Administration’s system. Rejected Statements in the duplicate check are presented in the feedback from the Norwegian Tax Administration (see “Feedback from the Norwegian Tax Administration).

New submission (correction):

In order to correct a task owner who has been rejected in the duplicate check, a new statement must be submitted for the task owner with the correct total amount.

Example 4 (unidentified third-party information)

Submitted statements with invalid or missing national identity number, D number or organisation number will be rejected. The statements must be re-submitted with the correct national identity number, D number or organisation number (see “Correct identification of the statement”).

Example 5 (deleting)

Previously submitted statements can be deleted by submitting a deletion statement (<sletteoppgave>) with the same unique identifier as the statement that is to be deleted.

4.11 Errors in submitted deliveries

A rejected submission will appear at the feedback from the Norwegian Tax Administration. Rejected submissions can be due to there being too many errors or discrepancies in submitted statements, or the fact that the stated submission types in the submission are incorrect or absent.

Contact the Norwegian Tax Administration if you have any questions about how to correct errors. You can contact us via e-mail: [email protected].

4.12 Re-submission

If you want to submit all the statements in a new submission, you have to contact the Norwegian Tax Administration. Deliveries deleted afterwards, are seen as not submitted. This means that if the first statement is deleted, the second one is seen as the first submission when it comes to the deadline.

4.13 Delete a previously submitted statement

If you wish to delete a previously submitted statement, this can be done directly in form Internasjonal rapportering CRS/FATCA, or via a file attachment in  “Tredjepartsopplysninger som vedlegg” or via Machine-to-Machine submission.

When correcting a statement, it’s not necessary to delete the previously submitted statement. It’s the last reported statement that is the current one.

Delete a previously submitted statement

In the form, select "Delete previously submitted records."

You then register the record you wish to delete using the following information:

  • Record owner ID (national ID number, organization number, or alternative ID)
  • Account number

You can add multiple records for deletion in the same submission. These will appear at the bottom of the form.

Once completed, click "Continue."
You will then receive a summary and can fill in your contact information.
Finally, the form must be submitted for the records to be deleted.
You will receive a confirmation in your inbox as a receipt for the submission sent to the Norwegian Tax Administration.

Delete a statement via form  “Tredjepartsopplysninger som vedlegg”

For submitting deletion records in file attachments see “Description of the file format” f or examples. You can use file attachments for deletion records regardless of how the original submission was sent.

A replacement record must use the same unique identifier as the original record.

Mandatory fields in a deletion record are:

  •     Record owner ID (national ID number, organization number, or alternative ID)
  •     Account number

4.14 Description of the file format

The format description shows how to structure a JSON or XML file for reporting third-party information. See Formats and technical specifications

Declarants reporting via Machine-to-Machine or using the form Third-party information as an attachment (XML) must use the format description specified for the relevant submission format.

5 The duty of disclosure

5.1   Account holders etc. that are resident for tax purposes in other countries

Reporting financial institutions must provide information on account holders and controlling persons. The reporting obligation applies to the accounts managed by the reporting financial institution. See Guidance on International Reporting (CRS/FATCA) for further guidance on the account holders and controlling persons that must be reported.

5.1.1  Account holders

The duty of disclosure covers all account holders who are individuals resident abroad for tax purposes. A person can be resident in several countries for tax purposes, and the duty of disclosure will then apply to each of the countries in question. The duty of disclosure also covers American citizens regardless of where they are resident.

The duty of disclosure covers account holders that are companies etc. resident abroad for tax purposes. A company etc. can be resident in several countries for tax purposes, and the duty of disclosure will then cover each of these countries.

5.1.2  Controlling persons

Controlling persons are individuals who ultimately own or control an entity. Only natural persons can be controlling persons. The reporting obligation includes controlling persons who are tax resident in Norway or abroad, and controlling persons who are U.S. citizens. A controlling person may be tax resident in several jurisdictions, in which case the reporting obligation applies to each jurisdiction concerned.

For the 2026 income year, private limited companies that are regarded as financial institutions under section 7-3-6 of the Tax Administration Regulations are considered to have fulfilled their reporting obligations in respect of Norwegian controlling persons where those persons are identified in the shareholder register statement. Where information on controlling persons is not shown in the shareholder register statement because the account holder or owner is one or more Norwegian companies, the reporting obligation may nevertheless be regarded as fulfilled if the Norwegian Tax Administration can identify the controlling person or persons by tracing the companies and shareholders through the shareholder register. This may, for example, be the case where a Norwegian private limited company X is owned by another Norwegian private limited company Y, which in turn is owned by a Norwegian individual. If the controlling person or persons cannot be traced through the shareholder register, the financial institution must submit the information through the third-party reporting scheme under which the account or product is reported to the Norwegian Tax Administration, or under “Financial products” if the account holder has not previously been reported under one of the Norwegian Tax Administration’s third-party reporting schemes. This may, for example, be the case where an alternative investment fund has a Norwegian company as an investor and a substantial ownership interest in that company is held by a foreign trust with Norwegian controlling persons, such as a Norwegian beneficiary or settlor.

Limited liability companies with foreign investors, account holders or controlling persons must always report them.

Controlling persons who are tax resident in Norway must not be reported under the International reporting CRS/FATCA scheme, but under the relevant national third-party reporting scheme where they are not covered by the exemption above. See “Third-party information” for an overview of the individual reporting schemes.

5.2 Exemptions from the duty of disclosure - applies only to FATCA

If the aggregate balance in depository accounts owned or controlled by an individual who is resident for tax purposes in the USA or is an American citizen does not exceed USD 50,000 at the end of the income year, it is not necessary to mark the accounts with the American country code when reporting. This applies only to deposit accounts and not to savings products such as stocks, mutual fund units, share savings accounts, etc. An American person domiciled in another jurisdiction for taxation purposes other than the USA must be reported for exchange via CRS regardless of balance.

6 Which information has to be provided

6.1 Information to be reported

The reporting obligation applies from the income year in which it is established that the account holder or controlling person is tax resident or domiciled abroad, or is a U.S. citizen. All amounts must be reported gross. The reporting obligation applies irrespective of amount, subject to the stated exemptions.

The information must include:

The reporting financial institution’s
  • name
  • address
  • organisation number
  • global Intermediary Identification Number (GIIN)
Account holders and controlling persons etc.
  • name
  • address with country code
  • Norwegian national identity number, D number or organisation number
  • date of birth, irrespective of whether a Norwegian national identity number or D number is provided
  • country code showing where account holders and controlling persons are tax resident or domiciled, and whether they are U.S. citizens
  • foreign identification number with country code (TIN)
  • account holder type for account holders that are entities
The product or insurance policy’s
  • account number, agreement number or other number where the product is registered
  • balance or capital value at the end of the income year, including cash value for life insurance
  • interest
  • dividend
  • other income or payment, including payment from insurance agreement
  • proceeds from sale
  • country code showing where account holders and controlling persons are resident for tax purposes or domiciled, and whether they are U.S. citizens
  • From the 2026 income year, the “Disponent” element has been removed from the information model. Instead, more than one account holder may be reported for an account. Information on whether the account is a joint account and the number of account holders must be provided where relevant.
  • Where a management company reports information on behalf of a mutual fund, it must also state whether the financial product has been fully disposed of.

6.2 Other requirements regarding the information

Name

Enter the name in the fields “first name”, “middle name” and “last name”. The first name, middle name and last name must not all be entered in a single field. A person with a mononym may enter the value NFN in the “first name” field and the name in the “last name” field. The value NFN must not be used in other cases.

Address

Duty of disclosure must collect the address from the account holder. The address must be the current residential address registered for the duty of disclosure. There are no exceptions for the account holders having confidential or secret address. When there is no attached residential address to the account holder, including where the person has confidential or secret address, you can use the postal address used for correspondence or other purposes for reporting.

Value of the account in foreign currency and Norwegian kroner (NOK)

You must state all amounts in the account’s currency and in Norwegian kroner. You must also state amounts in a foreign currency with a currency code. When converting amounts in foreign currency to Norwegian kroner, you must use Norges Bank’s (Central bank of Norway) rates or other public exchange rates in accordance with applicable rate per 31 of December in the income year.

When closing an account

You must also submit information for the income year in which an account is closed, and specify that the account has been closed. If a closed account has been marked with a US country code, you must state the balance or value immediately before closing the account. The balance or value immediately before closing the account must be reported in special field for this purpose.

Accounts no longer considered reportable, without being closed, shall not be reported as closed. This applies to accounts no longer deemed reportable because of the account holder no longer being a tax resident outside of Norway, account holder being deceased, or the account holder having rescinded his/her American citizenship and documented this to the reporting financial institution.

About gross proceeds

Gross proceeds are the total amount paid or credited when a taxpayer sells shares etc. or redeems funds held on account. When reporting, commission may be deducted when calculating the gross proceeds.

About cash value

The cash value is the largest amount to which the policy holder is entitled to

  • in the event of a redemption or termination of the contract (without deductions for redemption fees or associated loans), or
  • the amount that the policy holder can borrow in accordance with/association with the insurance agreement

The cash value does not cover amounts that can be paid out according to an insurance agreement in the event of an individual’s death, injury, etc. For insurance agreements/annuities other than “Unit links”, the cash value does not cover the repayment of paid premiums as a result of the termination of the insurance agreement, a lower risk or the correction of faults. Dividends to policy holders (apart from dividends in the event of redemption/termination) will not be counted as cash value when the dividend relates to an insurance agreement where the only payments are linked to an individual’s death, injury, etc. Repayment of advance premiums or premium deposits is not counted as cash value when the premium has to be paid annually or more frequently, and the amount paid in does not exceed the premium that is to be paid in the following year according to the insurance agreement.

Account number

All statements must have an account number or another number that gives a unique identification of the relevant account holder’s agreement/account and its balance and interest. Declarants that do not operate with an account number, or other agreement number, must establish this. Statements with no content or with a missing element as regards account number will be rejected, and you must report the statement again. The declarant can construct a number. There are no limits as regards the number of characters or length. You must report each individual account separately. You cannot report the same number in the element for account number for the same account holder.

Product types

The following finance products are allowed in the third party scheme:

  • ETF-A
  • ETF-R
  • ETN
  • warrants
  • innskudd/utlaan (deposits/loans)
  • aksjer (shares)
  • obligasjoner (bonds)
  • verdipapirfond (mutual funds)
  • derivater (derivatives)
  • tegningsretter (subscription rights)
  • kontanter (cash)
  • annet (other)
Specifically on the reporting of shares in mutual funds reported by the fund’s management company.

Management companies that report holdings in mutual funds on behalf of the mutual funds they manage shall report these separately. This applies in cases where the management company acts as the reporting entity. Shares in mutual funds reported by the fund's management company shall be specified as a product on a financial account with at least the following information on the product:

  • Financial product type with the value "verdipapirfond"
  • Financial product's GIIN
  • Whether the reporting entity is the financial product's manager

Where a financial product held in an account is reported by the manager of that financial product, this affects how the product is classified for CRS purposes. The investment must be reported as a direct debt or equity interest in an investment entity (CRS1104), rather than as a holding in an account for CRS purposes. Such investments must nevertheless be reported within the account structure of the file format. The classification of financial accounts is described in further detail in section 8.2 CRS.

Where several financial products are reported within the same account and some of them are not marked to indicate that the reporting entity is the manager of the financial product, those products follow the classification specified at account level.

The indication that the reporting entity is the manager of the financial product therefore determines how the investment is classified and reported for CRS purposes, irrespective of the classification applied to the account at the overall level.

This also applies to units in mutual funds where the management company holds the units in a share savings account (Aksjesparekonto) or an investment account (Fondskonto).

Identification number for account holder not resident/domiciled in Norway

If the record owner has a Norwegian national identity number or a D number, this must always be used. Companies, organisations, etc., that have been allocated a Norwegian organisation number must always be reported with this. Records with a record owner lacking a Norwegian identification number must be identified using the constructed element alternativeID. The alternativeID must be used consistently to identify a record owner across all accounts and reporting periods.

An individual account holder or controlling person who has neither a Norwegian national identity number nor a D number must be reported as follows:

  • The date of birth must be reported in a separate element, together with eleven zeroes in the national identity number field. The full name and foreign address must be reported together with the correct country code for the jurisdiction of residence.

Non-individual record owners that do not have a Norwegian organisation number must be reported with nine zeroes. The full name and address must be reported together with the correct country code.

For foreign account holders, a foreign identifier must be provided in addition to the method described above for reporting account holders who are not resident or domiciled in Norway. The identifier must be equivalent to a TIN (Taxpayer Identification Number). The country code of the jurisdiction that issued the identifier must also be provided.

Records reported without a complete national identity number, D number or organisation number will always be unidentified and will appear on the error list that the reporting financial institution receives together with the delivery receipt.

Norway is required by international agreements to exchange information with tax authorities in other jurisdictions. A record may be exchanged even if it is unidentified. Reporting financial institutions are required to obtain identifying information for account holders who are tax resident or domiciled abroad.

7. More about TIN (taxpayer Identification Number)

TIN (Taxpayer Identification Number) is an identification number used by the tax authorities.  In Norway, we use three different types of TIN. These three types are national identity number, D-number and organisation number. Norwegian identifiers are only to be used in specified fields and are not to be used as a placeholder for an international identifier.

7.1 TIN reporting under the FATCA rules

From the 2020 income year, an account with a U.S. account holder or U.S. controlling person must be identified with a U.S. TIN. Reporting financial institutions that fail to identify their account holders or controlling persons with a U.S. TIN may be subject to sanctions by the U.S. tax authorities. This applies irrespective of when the account was established or whether sanctions have been imposed under the Tax Administration Act.

Please note that U.S. accounts reported without a valid TIN or a valid 9-digit code, as described under “Special provisions for U.S. accounts without a TIN for 2026 and 2027”, will be rejected upon submission. In such cases, the reporting obligation is not considered fulfilled.

For FATCA purposes, the TIN must be reported in one of the following three formats:

  • nine consecutive digits without hyphens or other separators, for example “123456789”
  • nine digits with two hyphens, one after the third digit and one after the fifth digit, for example “123-45-6789”
  • nine digits with one hyphen after the second digit, for example “12-3456789”
Special provisions for U.S. accounts without a TIN for 2026 and 2027

On 28 October 2024, the U.S. authorities published Notice 2024-78, which extends and modifies the relief provided under Notice 2023-11 for obtaining U.S. TINs for pre-existing accounts established before 1 July 2014. These rules apply to the 2025, 2026 and 2027 income years.

As an exception to the general requirement to report U.S. TINs, reporting financial institutions may be deemed compliant without reporting U.S. TINs for preexisting accounts, provided they meet the following requirements:

  1. Report the date of birth for all U.S. account holders and controlling persons.
  2. Annually request each U.S. account holder to provide a U.S. TIN if not previously obtained.
  3. Conduct annual electronic searches of records for U.S. TINs of U.S. account holders.
  4. Report U.S. accounts missing TINs using a 9-digit placeholder code (see below).
  5. Include country of residence and city/locality in the address information in all cases.
  6. Report the residence country’s TIN (if available) for U.S. account holders lacking a U.S. TIN. This is an additional requirement to qualify for the TIN reporting exception.
  7. Request U.S. TINs using the communication method the institution deems most effective, including one of the following:
    1. A link to the U.S. Department of State’s FATCA FAQ page.
    2. A copy of the FAQ (as above) or the IRS relief procedures for certain former U.S. citizens, or a web address to these procedures.
  8. Retain documentation of policies and procedures implemented to meet these requirements until the end of 2031.

Refer to Notice 2024-78 (https://www.irs.gov/pub/irs-drop/n-24-78.pdf)and IRS' FAQ on FATCA Reporting Q6 for more information on the provisions regarding the use of placeholder codes for existing U.S. accounts.

TIN placeholder codes

The use of the codes is mandatory when reporting pre-existing accounts established before 1 July 2014 without a valid U.S. TIN. Their use requires the reporting financial institution to document and retain the policies and procedures applied to meet the requirements for using the placeholder codes until the end of the 2031 income year. The codes provide the U.S. tax authorities with context for why the TIN is missing and will form part of their assessment of compliance and any sanctions. The following TIN codes may be used:

  • 222222222 - Account established before July 1, 2014, where the account holder is an individual, and the only indicator is a U.S. birthplace. This code should be used if the requirements for the other codes are met, except for code 000222111.
  • 000222111 - Deposit account established before July 1, 2014, where the only indicator is a U.S. birthplace. In addition, the financial institution must verify that the account holder is tax resident in the jurisdiction where the account is held, based on information obtained in accordance with anti-money laundering regulations. This code should always be used if the account also meets the requirements for one of the other placeholder codes.
  • 333333333 - Account established after July 1, 2014, where the account holder is an individual, and (1) the only indicator is a U.S. birthplace, and (2) either: 
    • (a) the underlying circumstances have changed, rendering the original self-certification incorrect or unreliable, and a new self-certification has not been obtained, or
    • (b) the account balance/value was below the reporting threshold at the time, but the threshold has been exceeded without a valid self-certification being obtained.
  • 444444444 - Account established before July 1, 2014, where the account holder is an individual or entity that (1) has U.S. indicators other than a U.S. birthplace and (2) either:
    • (a) the underlying circumstances have changed, rendering the original self-certification incorrect or unreliable, and a new valid self-certification has not been obtained, or 
    • (b) the account balance/value was below the reporting threshold at the time, but the threshold has been exceeded without a valid self-certification being obtained. 
  • 555555555 - Account established after July 1, 2014, where the account holder is an individual or entity that has U.S. indicators other than a U.S. birthplace and (2) either:
    • (a) the underlying circumstances have changed, rendering the original self-certification incorrect or unreliable, and a new valid self-certification has not been obtained, or 
    •  the account balance/value was below the reporting threshold at the time, but the threshold has been exceeded without a valid self-certification being obtained.
  • 666666666 - Account established before July 1, 2014, where the account holder is an entity classified as a passive non-financial institution with a balance/value over USD 1,000,000, no self-certification has been obtained, and there are no U.S. beneficial owners.
  • 777777777 - Account established before July 1, 2014, where the U.S. TIN is not available, the account is inactive, but exceeds the thresholds for marking as an inactive account according to the tax administration regulations § 7-3-9, first paragraph 
  • 999999999 - Any account where the reporting financial institution cannot obtain a TIN, and none of the other codes apply. The use of this code indicates to the U.S. tax authorities that the institution has conducted its review of accounts without a U.S. TIN and has used the codes on accounts that meet the requirements for each respective code. 

7.2 EU-TIN

The European Commission has made available a TIN online check module for the member states’ TIN, called TIN Online Check Module. The service makes it possible to validate if the EU-TIN is stated in accordance with the member state’s structure and specifications, online or with the possibility for integration in for example a customer care system.

7.3 Exemptions for reporting foreign identification number

If a jurisdiction does not issue identification numbers or does not require the information to include an identification number, it is not necessary to provide a foreign identification number for the account holder or controlling person.

Reporting financial institutions that do not have a foreign identification number for an account holder or controlling person must report the date of birth and foreign address in separate fields. All U.S. accounts established after 1 July 2014 and all other accounts established after 1 January 2016 must be reported with a foreign identification number where the jurisdiction issues such a number.

8 Marking statements - applies only to companies, not persons

Where the account holder or controlling person is tax resident or domiciled abroad, or is a U.S. citizen, the account and account holder must be marked with the account holder type and the relevant country code for the account holder and controlling person. The account holder type indicates which additional information, such as information on controlling persons, must be exchanged together with the account holder. Based on the account holder type specified for the legal person, the information is validated so that the record is complete for exchange. The account holder type indicates whether the legal person is regarded as a passive non-financial entity (NFE).

8.1 FATCA

If the account holder is a company etc., the account must be marked as follows in FATCA reporting:

  • FATCA102 – Passive NFFE with one or more U.S. controlling persons
  • FATCA104 – Specified American person

FATCA102 is used when information is provided on financial accounts or insurance policies with a U.S. controlling person.

For FATCA102 cases involving non-U.S. account holders classified as Norwegian or other passive NFEs, the TIN field may be omitted entirely at record owner level where the entity is exclusively tax resident in Norway. However, U.S. TINs remain mandatory for controlling persons who are U.S. persons.

FATCA104 is used when a company etc. is the account holder resident in the USA. Not all finances and insurance policies held by American companies etc. have to be reported, see Guidance on International Reporting (CRS/FATCA).

You can find FATCA101, FATCA103 and FATCA105 in the American format, but these are not relevant for Norwegian declarants. You should not use these codes when reporting to the Norwegian Tax Administration.

8.2 CRS

Where the account holder is a company or other entity, the account must be marked as follows for CRS reporting:

  • CRS101 – Passive NFE (non-financial entity) with one or more controlling persons who are reportable persons for CRS purposes
  • CRS102 – Reportable person for CRS
  • CRS103 – Passive NFE (non-financial entity) that is a reportable person for CRS
  • Country codes for recipient countries other than the USA (two characters)
  • CRS801 to CRS813 – marking of controlling persons’ roles in companies and other entities; CRS800 – not reported (transitional value that may be used for corrections)

CRS101 is used when information is provided on financial accounts and insurance policies with a foreign controlling person. This applies where controlling persons must be reported, irrespective of whether the company or other entity that is the account holder is tax resident in Norway or abroad.

CRS102 must be used where the account holder is a company or other entity that is tax resident in another jurisdiction. Not all financial accounts and insurance policies owned or controlled by foreign companies or other entities must be specifically marked.

CRS103 must be used where the account holder is a company or other entity that is tax resident in another jurisdiction and is classified as passive, but information on its controlling persons is not reported to the jurisdiction in which the account holder is tax resident. Marking an account holder with CRS103 presupposes that information on the account holder and its controlling persons is reportable to a jurisdiction other than the jurisdiction in which the account holder is tax resident, where the controlling persons are subject to the reporting obligation. CRS103 and CRS101 may be used for the same account holder. In that case, the account holder and its controlling persons are exchanged with the jurisdiction marked under CRS101, while only the account holder is exchanged with the jurisdiction marked under CRS103. Where the account holder and its controlling persons are tax resident in the same jurisdiction, the account holder does not need to be marked with CRS103; CRS101 is sufficient. CRS103 must also be used for passive entities that are tax resident outside Norway where Norwegian controlling persons are reported through national third-party reporting schemes. Controlling persons who are tax resident in Norway must not be reported under the International reporting CRS/FATCA scheme.

Country codes used for reporting must follow the international ISO 3166 standard (two characters). Valid country codes are available at ssb.no.

From the 2026 income year, information on a controlling person’s role in the record owner must be provided using the codes below. If a controlling person has more than one role, the role with the highest hierarchical level must be used. The codes below are listed in hierarchical order. CRS800 is used where the role has not been reported.

Where controlling persons must be marked as follows:

  • CRS800 – not reported (transitional value that may be used for corrections)
  • CRS801 – controlling person of a legal person – ownership
  • CRS802 – controlling person of a legal person – control through other means
  • CRS803 – controlling person of a legal person – senior managing official
  • CRS804 – controlling person of a legal arrangement or association – trust – settlor
  • CRS805 – controlling person of a legal arrangement or association – trust – trustee
  • CRS806 – controlling person of a legal arrangement or association – trust – protector
  • CRS807 – controlling person of a legal arrangement or association – trust – beneficiary
  • CRS808 – controlling person of a legal arrangement or association – trust – other
  • CRS809 – controlling person of another legal arrangement or association – settlor-equivalent
  • CRS810 – controlling person of another legal arrangement or association – trustee-equivalent
  • CRS811 – controlling person of another legal arrangement or association – protector-equivalent
  • CRS812 – controlling person of another legal arrangement or association – beneficiary-equivalent
  • CRS813 – controlling person of another legal arrangement or association – other equivalent role
Identification of controlling persons

Controlling persons must be identified in accordance with the FATF principles throughout the entire chain of control. Where an individual is identified as a controlling person through a trust or another legal arrangement, the person’s role should be reported according to their function in that arrangement, for example as settlor, trustee, protector or beneficiary, rather than being reclassified as exercising ownership of an underlying legal person.

From the 2026 income year, several new data elements have been introduced for CRS reporting. The new data elements are grouped below by element type.

Self-certification for the account holder and controlling person

For the account holder, it must be stated whether a valid self-certification is available. Where the account has a reportable controlling person, it must also be stated whether a valid self-certification is available for that controlling person.

Equity interest type for an account holder that is a trust or another similar legal arrangement or association
  • CRS401 – equity interest in a legal arrangement or association – trust – settlor
  • CRS402 – equity interest in a legal arrangement or association – trust – trustee
  • CRS403 – equity interest in a legal arrangement or association – trust – protector
  • CRS404 – equity interest in a legal arrangement or association – trust – beneficiary
  • CRS405 – equity interest in a legal arrangement or association – trust – other
  • CRS406 – equity interest in another legal arrangement or association – settlor-equivalent
  • CRS407 – equity interest in another legal arrangement or association – trustee-equivalent
  • CRS408 – equity interest in another legal arrangement or association – protector-equivalent
  • CRS409 – equity interest in another legal arrangement or association – beneficiary-equivalent
  • CRS410 – equity interest in another legal arrangement or association – other equivalent role
Account type
  • CRS1101 – Depository Account
  • CRS1102 – Custodial Account
  • CRS1103 – Cash Value Insurance Contract or Annuity Contract
  • CRS1104 – Debt or Equity Interest in an Investment Entity
  • CRS1100 – not reported (transitional value that may be used for corrections)

The value selected for oppgavegiverErFinansproduktetsForvalter in practice determines the classification of the investment. A value of “true” means that the investment is classified as a debt or equity interest in an investment entity (CRS1104).

A value of “false” means that the investment is classified as an account and therefore follows the account type specified for the account in the record (typically CRS1102).

This classification is used in the subsequent processing of the information.

Due diligence procedure

It must be stated whether the account is a new account or a pre-existing account under the due diligence rules.

  • CRS1201 – New Account
  • CRS1202 – Pre-existing Account
  • CRS1200 – not reported (transitional value that may be used for corrections)
Other new information from the 2026 income year
  • For each account, it must be stated whether it is a joint account and the number of account holders.
  • The account number type has been expanded with the code value “ePenger”, which is used for specified electronic money products.

Reporting financial institutions must ensure that the new fields and code values are used in accordance with the information model, the XSD and the technical specifications for the 2026 income year.

9 Undocumented account

The statement must be marked as an undocumented account, when it contains information about an account opened before 1 January 2016 and where the account holder is registered with a c/o address or a hold mail address as their only address. The statement must be marked as an undocumented account regardless of the held amount or value. If the value has exceeded USD 1,000,000 at the end of an income year, the account information must be reviewed each year in order to attempt to determine where the account holder is resident for tax purposes, and the account must be marked for exchange with the American country code.

10 The amount items

Amount items must be reported in Norwegian kroner with two decimal places for øre. Amounts must be rounded to the nearest whole øre in accordance with standard rounding rules. If an amount item is less than 0.5 øre, it must be reported as NOK 0.

For a more detailed description of the fields, see “Description of the file format for submitting information to the Norwegian Tax Administration.”

11 Annual statement

The taxpayer must receive a copy of the information reported to the Norwegian Tax Administration within 15 February in the year after the income year.

The annual statement must contain the same information about identification and stated amounts reported to the Norwegian Tax Administration.

The annual statement must include:

  • name and national identity number/organisation number of the account holder
  • name and organisation number of the declarant
  • overview of reported information on the account holder
  • notification that the same information is sent to the Norwegian Tax Administration and marked for exchange to any specified recipient countries
  • item-/topic reference to the tax return