Guide on how to complete and submit third-party information for renting out real property from rental agents, etc.

Updated October 2023.

1. Short description

All enterprises acting as intermediaries for the renting out of real property must submit information on rental income to the Norwegian Tax Administration. The same applies to enterprises that on behalf of a lessor enter into an agreement to rent real property. Enterprises that only manage rental agreements also fall under the duty of disclosure when they have control over the agreements, payments, and settlements. The submission deadline for ordinary statements is 1 February after the income year.

2. Who should submit information

2.1 Intermediary agencies, rental agents, and rental managers, etc.

Enterprises that intermediate the renting out of real property and whose payment is related to the transactions for the actual rentals. The condition that the intermediary has an overview of payments means that the agent receives payment for the intermediation of the real property from the lessor to the customer.

The intermediation can be paid for in several ways. The payment could be a fixed amount for a certain period for the number of rentals (transactions), or the payment could be a part of the settlement. How the payment is made to the intermediary company is of no significance to the duty of disclosure when the payment is linked to the actual rental transaction. The payment to the intermediary can be deducted from the customer’s payment or be a part of the settlement to the lessor.

The duty of disclosure applies even if the intermediary company does not handle the payment when the payment to the intermediary company is linked to the actual rental transaction. Often, independent parties handle the payments, even if it seems like one all-including overall service. It’s sufficient that there’s a business link between the intermediation service and the payment service so that the payment service looks like a part of the intermediation service.

The duty of disclosure applies regardless of whether the intermediation is facilitated through a digital intermediation service or through other channels.

Enterprises that manage rental agreements
Enterprises that only manage rental agreements also fall under the duty of disclosure when they have control over the agreements, payments, and settlements, and that then have the necessary information for tax purposes.

Enterprises that enter into agreements to rent out real property

The duty of disclosure also applies to enterprises that on behalf of a lessor enter into an agreement to rent real property. An intermediary act as an independent broker without being a part of the actual rental relationship. The duty of disclosure also applies to cases where an enterprise is a contracting party along with the owner or the one using the rental object, and then rents it out to the next lessee.

The duty of disclosure applies to both Norwegian and foreign enterprises doing rental business in Norway.

2.2 Several declarants

If more than one declarant has information about the same rental, they can agree that one of them will provide the information. Such an agreement does not exempt them from enforcement fines or non-compliance penalties if the duty of disclosure is not fulfilled.

2.3 Exemptions from the duty of disclosure

The duty of disclosure does not apply to intermediary companies that are not paid for the actual rental transaction. This applies, for example, to traditional intermediation of classified ads. In these cases, intermediary companies do not have an overview of whether a transaction has taken place.

The duty of disclosure does not apply to those that do not carry out commercial activity.

The duty of disclosure does not apply to rentals of properties owned by the state, county councils or municipal authorities. In these cases, the income is tax-free.

2.3.1 Renting out in relation to hotels, boarding houses, and similar business activity

The duty of disclosure does not apply to those that solely act as an intermediary for rooms, cabins, apartments, etc. in hotels, boarding houses, or similar enterprises. In these cases, the rental income will be a part of the enterprise’s ordinary operating revenues and is covered by general documentation requirements.

However, if someone acts as an intermediary for rentals from private lessors in relation to hotels, boarding houses or similar business activity, the intermediary has a duty of disclosure for all such private rentals, regardless of the lessor’s circumstances.

Example - rental of your own and others’ apartments

Holiday Rental AS owns various apartments that they rent out. In periods of great demand, they also act as an intermediary for private apartments in the area.

Holiday Rental AS has a duty of disclosure for the intermediation of the private apartments and must report these rentals. If they have rented a private apartment for various periods, each period (from date to date) is a separate rental.

Holiday Rental AS must provide information on the amount of each rental, i.e., the agreed-upon rental amount between Holiday Rental AS and the individual apartment owner. In addition, Holiday Rental AS must state the number of rental days for every rental (from date to date).

If the renter of the apartment pays a fee to Holiday Rental AS for the rental, this fee must also be stated.

If the owner of the apartment pays a commission fee to Holiday Rental AS, this commission must also be stated.

2.4 Roles and rights in Altinn

In order to submit third-party information through Altinn, you must have an Altinn role on behalf of the enterprise you represent. To log in to Altinn, you must have a Norwegian national identity number or D number.

To fill in this form, you need the Altinn role Accounting employee, Assistant auditor or Accountant without signing rights.

Signing the form requires the role Limited signatory rights, Reporter/Sender or Accountant with signing rights.

If the company is subject to auditing, they need roles with Auditor’s rights or the Responsible auditor.

If you do not have any of these roles, you must get someone else within the enterprise to delegate it to you. In Altinn, you can administer roles and rights, in addition to the roles and rights already assigned via the Register of Legal Entities. 

If you do not have a Norwegian national identity number or D number, you may use a public enterprise certificate. In order to use the public enterprise certificate, you must have a Norwegian organisation number.

Contact Altinn user service if you have any problems with roles and rights or logging in.

2.5 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 that this information has been updated. You submit updated information by filling out the coordinated register notification.

The Norwegian Tax Administration sends out information letters and decisions to the declarants electronically in Altinn. All those receiving new notifications in Altinn 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 Altinn-form: RF-1312 Third-party information  - new information for the statement submitter register. Use this form to provide information about name and telephone/mobile number and e-mail address when submitting third-party information, receipts, and error messages.

2.6 No exemption from the duty of disclosure

The Norwegian Tax Administration cannot give you dispensation from the duty of disclosure. If the information is not submitted by the deadline, you may have to pay an enforcement fine.

3. The information you must provide

3.1 The declarant’s organisation number and name

All the declarants reporting third-party information to the Norwegian Tax Administration must use the organisation number assigned by the Register of Legal Entities in Brønnøysund. This also applies to foreign declarants.

The organisation number is a 9-digit registration number given by the Register of Legal Entities in the Brønnøysund Register Centre for an organisation (enterprise, sports club and similar). The number is used to give the organisation and legal persons a unique ID in relation to public authorities and other organisations.

Contact the Register of Legal Entities if the organisation number is wrong, if the organisation number is changing or if it’s missing.

If you do not have a legal organisation number you can go to brreg.no and altinn.no for more information and an application form.

You must state the name of the declarant.

3.2 Identification of the lessor

3.2.1 Norwegian national identity number, D number or organisation number

Use the Norwegian national identity number, D number or organisation number to state the lessor.

A Norwegian national identity number is a unique identity number. It consists of 11 digits, of which the first six digits indicate the person's date of birth. A D number is a provisional identification number that may be issued to foreign nationals who plan to stay in Norway for less than six months. It consists of 11 digits, of which the first six digits indicate the person's date of birth, but the first digit is increased by four. Foreign nationals who are tax liable to Norway must contact the tax office to get a D number. Read more about D numbers.

Statements reported without a complete Norwegian national identity number, D number or organisation number are considered unidentified, and the statements will end up on the error list that the declarant receives along with the feedback.

As the declarant, you may require that the taxpayer (lessor) state his or her national identity number, D number or organisation number.

If you, as the declarant, need to obtain a national identity number or a D number from a person other than the owner, you must send a written, justified application to the tax office. You can obtain up to four items of information per week free of charge. If you have a long list of information you wish to obtain, you must pay a fee for it. If your enquiry concerns more than four people, you should send it to:

Skatteetaten
Postboks 9200 Grønland
0134 Oslo

You may also use our contact form.

3.2.1.1 Resident in Norway:

All people who are resident in Norway must have an 11-digit national identity number or a D number.

For personal taxpayers who run their own business (sole proprietorships), the statement must contain either the owner’s national identity number or the enterprise’s 9-digit organisation number, allocated by the Register of Legal Entities in Brønnøysund. One of these numbers must always be used.

Statements for non-personal taxpayers (limited companies etc.) must be reported using the 9-digit organisation number.

3.2.1.2 Not resident in Norway:

If the taxpayer has a Norwegian national identity number or a D number, this must always be used.

A D number must be obtained if the owner or the lessor of a share is not resident in Norway, and a D number is not already been given.

If non-personal taxpayers have a Norwegian organisation number, this should always be used.

3.2.2 Name, address, date of birth and alternative ID

Information about the name, address, date of birth and alternative ID is required if the national identity number, D number or organisation number is incomplete.

Statements reported without a complete Norwegian national identity number, D number or organisation number are considered unidentified, and the statements will end up on the error list that the declarant receives along with the feedback. If the share of unidentified statements is large, all statements in the delivery may be rejected.

For a personal lessor, you must state the full name, address, date of birth and alternative ID, unless the national identity number or D number has been provided.

The registered address must be stated. When the registered address is not known, you can state registered residential- or business address in the declarants register.

Person`s resident abroad should, in addition to full name and address, state the country of residence. The country of residence’s country code must also be included.

An alternative ID could be a foreign identity or registration number. The declarant may also provide a unique user ID. An alternative ID must always uniquely identify the lessor in relation to the declarant. See also 5.1 regarding correct identification of the statement.

As a national identity number/D number must be stated in the statement, you must enter the fictional national identity number 00000000000 for the personal lessors that you must identify with an alternative ID.

For a self-employed lessor, you must state full name and address, unless the organisation number has been provided.

3.3 Identifying the recipient of the amount

3.3.1 Account number

To identify the recipient of the rent payment, information on the recipient's account number must be stated. If the account number is unknown, other information must be included that provides a clear identification.

Approved other information is either IBAN or an external account ID together with a service provider (for example, [email protected] and PayPal).

In cases of an intermediary chain, the individual intermediary only has a duty of disclosure regarding the account numbers that they make the payment to, unless the intermediaries have agreed on something else, see 2.2.

Example - renting out through a Norwegian and foreign intermediary

Holiday Rental AS acts as an intermediary of private residential properties. To reach a larger market, they also use a foreign online intermediary for the properties, renthome.com

Holiday Rental AS rents out a house from 3 July until 17 July through renthome.com.

The gross rental amount they agreed upon with the lessor is NOK 20,000 excl. VAT.  Of the rental sum of NOK 20,000, Holiday Rental AS takes 30 percent in commission from the lessor for the intermediation of the property. Renthome.com adds a commission of 10 percent of the rental amount from Holiday Rental AS, which is paid by the customer. In total, the customer pays NOK 22,000 excl. VAT to renthome.com.

Renthome.com pays the agreed rent excluding their commission to the bank account of Holiday Rental AS. Holiday Rental AS pays the agreed rent excluding their commission to the lessor’s bank account.

Holiday Rental AS reports the following for the lessor:

Period

03.07-17.07

Amount per rental

NOK 20,000

Commission from the lessor

NOK 6,000

Bank account

1111.22.33333

 

Renthome.com reports the following for Holiday Rental AS:

Period

03.07-17.07

Amount per rental

NOK 20,000

Lessee’s fee

NOK 2,000

Bank account

2222.33.44444

3.4 The specific rental

The declarant must state each individual rental. Only rental of real property in Norway and on Svalbard is covered by the duty of disclosure.

By rental, we mean every overnight stay in a real property resulting in rental income, such as rental of bed, room, holiday property, apartment, full or partial rental of property, etc.

Example - rental of properties in Norway and abroad

Holiday Rental AS acts as an intermediary of private homes. The homes are located both in Norway and in Sweden.

Holiday Rental AS has a duty of disclosure for the intermediation of the private homes in Norway and must report these rentals.

They are required to report each period (from date to date) they have acted as an intermediary of a home rental. Each period is considered a rental relationship.

Holiday Rental AS must state the amount per rental, i.e., the agreed-upon rent between Holiday Rental AS and the owner of the home for each rental period. Holiday Rental AS must state each rental from date to date.

When the lessee pays a fee to Holiday Rental AS for the rental, this fee must also be stated for each rental period.

When the owner of the house pays a commission fee to Holiday Rental AS, this commission must also be stated, either for each rental period or collectively if the commission is calculated in another way than as a share of each rental.

3.4.1 Additional services

Any additional services and activities provided in addition to the rental of the property are not covered by the duty of disclosure, except agreed payments for simple additional services closely related to the rental, such as the final cleaning, electricity bills, firewood etc., are treated as part of the rental income.

Example - rental of house with additional services supplied by the lessor

Rental AS acts as an intermediary of a house rental for 14 days from 3 July to 17 July. Agreed gross rent excl. VAT is NOK 20,000 for the property.  The owner also offers to provide final cleaning for NOK 1,000 and kayak rental for NOK 2,000, excl. VAT. The total amount is NOK 23,000.

Of the NOK 20,000 rent, the intermediary takes 3 percent in commission for the intermediation of the property. In addition, the customer must pay 5 percent of the rent as a fee to the intermediary Rental AS, in this case NOK 1,000 excl. VAT. In total, the customer pays NOK 24,000 excl. VAT to the intermediary.

Rental AS reports:

Period

03.07-17.07

Amount per rental

NOK 23,000

Fee from the customer

NOK 1,000

Commission from the lessor

NOK 600

If the additional services are delivered by others, for example, the intermediary, these additional services are not covered by the duty of disclosure.

Example - rental of cabins with additional services provided by the intermediary

Rental AS offers package deals with cabin, additional services and activities. Rental AS rents privately owned cabins for various periods agreed upon with the individual cabin owner. Some cabins are rented for a term of years, as cabin owners do not use the cabins themselves.

Additional services such as internet, cleaning, bed linen, use of common rooms in the service centre, activities, etc. are offered directly from Rental AS.

Rental AS has a duty of disclosure and must report the rentals related to the various cabins.

Rental AS must provide information on the amount per rental, i.e., the rental amount agreed upon between Rental AS and the individual cabin owner. In addition, Rental AS must provide the number of rental days per rental agreement (from date to date), i.e., the period Rental AS has rented out the cabin within the calendar year.

For cabins that are rented out for a term of years, they must state the period of 1 January - 31 December if they rented the cabin for the entire year and they must state the rental amount for the period.

Additional services offered by Rental AS itself are not part of the agreement between Rental AS and the individual cabin owner, and do not need to be reported.

3.4.2 The property's address (rental unit)

You must state the property’s street address, or if none is available, the land register address.

By street address, we mean the road name, house number, letter, postcode and postal town, and any unit number. Road names must be entered as they are registered with the Norwegian Mapping Authority in the land register, without any abbreviations. State the unit number if there is one.

By land register address, we mean the property’s official land registry number registered in the land register. This number consists of the holding number and parcel number, as well as section number. In addition, you must state the municipality number.

The duty of disclosure only concerns properties in Norway and Svalbard.

3.4.3 The number of rental days for every rental (from date to date).

State the period of every rental (from date to date). Generally, you only state dates from 1 January to 31 December in the income year. With regards to rentals extending into a new year, see 3.4.7

Example - information per rental

Rental AS acts as an intermediary of a house rental for 14 days from 3 July to 17 July, a weekend on 17 July to 19 July and 24 July to 26 July.

Agreed gross rent excl. VAT for 14 days is NOK 20,000. Agreed gross rent excl. VAT for a weekend is NOK 3,000. 

The intermediary takes 30 percent of the rent in commission for the intermediation of the property. In addition, the customer must pay 5 percent of the rent as a fee to the intermediary.

Rental AS reports the following 3 rentals (periods) for the property:

Period

03.07-17.07

Amount per rental

NOK 20,000

Fee from the customer

NOK 1,000

Commission from the lessor

NOK 6,000

 

Period

17.07-19.07

Amount per rental

NOK 3,000

Fee from the customer

NOK 150

Commission from the lessor

NOK 900

 

Period

24.07-26.07

Amount per rental

NOK 3,000

Fee from the customer

NOK 150

Commission from the lessor

NOK 900

3.4.4 Amount per rental

State gross rent to the lessor excl. VAT for every rental. The income for the lessor is earned as the house/apartment is made available. It is therefore not important when the rent must be paid according to the agreement, or when it’s actually paid. The reported amounts must be divided per income year. Only the rental payments for 2023 should be reported for 2023, see rentals extending into a new year, below 3.4.7.

Any provision paid by the lessor must be included in the stated rental amount. The intermediary’s commission that is paid by the lessor is considered an expense. In the case of short-term rentals and the renting out of your own holiday home, the expense is included in the standard deduction. This mean the expense should be included in the reported rental amount, see chapter 8 below about how the Tax Administration uses the information.

By gross rent in this case, we mean the invoiced remuneration for the rental excl. VAT. In addition, any other invoiced remuneration for simple additional services that are closely related to the rental, such as the final cleaning, electricity bills, firewood, etc., are treated as part of the rental income.

If there is a clearing of other costs between the intermediary and the lessor in the rent amount, this shall not be reported unless specified in the guide. The amount of rent shall not be reduced with other costs before reporting to the Norwegian Tax Administration.

If the customer (lessee) pays a fee etc. to the intermediary, this fee must not be included in the rental amount, see 3.4.5.

Example - reporting the amount per rental

Rental AS acts as an intermediary of a house rental for 14 days from 3 July to 17 July. Agreed gross rent excl. VAT is NOK 20,000. Of this rental amount, the intermediary takes 30 percent in commission for the intermediation of the property, which amounts to NOK 6,000 excl. VAT. In addition, the customer must pay 5 percent of the rent as a fee to the intermediary Rental AS, in this case NOK 1,000 excl. VAT. In total, the customer pays NOK 21,000 excl. VAT to the intermediary.

Rental AS reports:

Period

03.07-17.07

Amount per rental

NOK 20,000

Fee from the customer

NOK 1,000

Commission from the lessor

NOK 6,000

3.4.5 Fee from the customer (lessee) to the intermediary per rental

State the fees, etc. the customer (lessee) has paid to the intermediary. The amount is stated excl. VAT.

Fees that the lessee pays directly to the intermediary should not be included in the gross amount that is reported for the rental, see 3.4.4, even if the fee has been calculated based on the agreed remuneration for the rent.

Fees could, for example, be an administration fee paid to the intermediary. You must also report other amounts that are charged to the customer (lessee) here, for example, if the intermediary’s commission is charged to the customer directly.

Example - commission to customer

Rental AS acts as an intermediary for the rental of a house for 14 days from 3 July to 17 July. Agreed gross rent excl. VAT is NOK 20,000. Of this rent, the intermediary takes 15 percent in commission for the intermediation of the property, which amounts to NOK 3,000 excl. VAT. Commission is added to the agreed rental amount and is charged to the customer. In total, the customer pays NOK 23,000 excl. VAT to the intermediary.

Rental AS reports:

Period

03.07-17.07

Amount per rental

NOK 20,000

Fee from the customer

NOK 3,000

 

 

3.4.6 Commission from the lessor to the intermediary per rental or billing period

State the commission from the lessor for every rental, per year, if the commission is calculated in another way than as a share of the rental payment. The amount is stated excl. VAT.

In the cases where the rental is not covered by the standard rules for short-term rentals or the renting out of a holiday home, the commission is considered a deductible expense and must therefore be stated specifically, in addition to being included in the gross rental amount, see 3.4.4. See also chapter 8 below about how the Tax Administration uses the information.

Example - reporting the commission per rental

Rental AS acts as an intermediary for the rental of a house for 14 days from 3 July to 17 July. Agreed gross rent excl. VAT is NOK 20,000. Of this rental amount, the intermediary takes 30 percent in commission for the intermediation of the property, which amounts to NOK 6,000 excl. VAT. In addition, the customer must pay 5 percent of the rent as a fee to the intermediary Rental AS, in this case NOK 1,000 excl. VAT. In total, the customer pays NOK 21,000 excl. VAT to the intermediary.

Rental AS reports:

Period

03.07-17.07

Amount per rental

NOK 20,000

Fee from the customer

NOK 1,000

Commission from the lessor

NOK 6,000

Example - reporting the commission per year

Rental AS acts as an intermediary for the rental of a house for several periods during the year. The commission is calculated yearly. For 2021, the commission has been calculated at NOK 6,500. Every individual rental (period) is reported separately, but the commission is not reported in the individual period. The commission is reported collectively as other amount paid by the lessor. 

Rental AS reports the following for the rental object:

Another amount paid by the lessor

6,500

 

 

Period

03.07-17.07

Amount per rental

NOK 20,000

Fee from the customer

NOK 1,000

Commission from the lessor

NOK 0

 

Period

17.07-19.07

Amount per rental

NOK 3,000

Fee from the customer

NOK 150

Commission from the lessor

NOK 0

 

Period

24.07-26.07

Amount per rental

NOK 3,000

Fee from the customer

NOK 150

Commission from the lessor

NOK 0

3.4.7 Rentals extending into a new year

For rentals extending into a new year, you must only report rentals in the relevant income year. The reported amounts must be divided per income year. Only the rent for 2023 should be reported for 2023. Rent is taxed in the year it is earned, regardless of when the rent should be paid according to the agreement. The rental period is reported with 1 January as the last date.

Example - rental extending into a new year

Rental AS has acted as an intermediary for an apartment in the period from 20 December 2023 to 3 March 2024. The agreed rent is NOK 10,000 per month excl. VAT. For parts of the month, the rent is NOK 330 per day excl. VAT.

When reporting for the income year 2023, Rental AS must state the number of rental days (from date and to date) as 20.12.2023-1.1.2024 and the gross rent as NOK 3,960 (rent for 12 days in 2023). This should be reported by 1 February 2024.

When reporting for income year 2024, Rental AS must state the number of rental days (from date and to date) as 01.01.2024-03.03.2024  and the gross rent as NOK 20,660 (rent for 2 months and 2 days in 2024). This should be reported by 1 February 2025.

3.4.8 General information about reported amounts

All the amount items must be specified in whole NOK. The amount must be rounded to the nearest whole NOK. If the amount is paid in a different currency, the amount must be converted using either the exchange rate applicable at the time of the transaction or an annual mean exchange rate.

Exchange rates at Norges Bank's website.

4. When should you report

You should submit information electronically via Altinn to the Norwegian Tax Administration within 1 February in the tax assessment year. You will not be granted an extension to the reporting deadline.

If you have problems meeting the submission deadline, the Norwegian Tax Administration must be contacted by e-mail [email protected].

5. How to report?

5.1 Correct identification of the statement

Each statement must have a unique ID (key). The unique ID for a statement includes:

  • Income year
  • The statement submitter’s (the intermediary’s) organisation number.
  • The statement owner’s (the lessor’s) organisation number or national identity number/D number
  • Alternative ID (only where the national identity number/D number is unknown)

It’s important to report correctly in these fields. If you need to correct or delete a previously submitted statement, the new statement must have the same unique ID as the original statement (see "Correcting information").

The declarant will normally submit a statement for every lessor for every income year. The statement contains all the rentals for all the rental objects for which the declarant has acted as an intermediary for this lessor.

5.2 Submission via Altinn

Information can be submitted via Altinn in one of two ways:

  1. RF-1512 Rental of real property through intermediary companies. This is a manually completed form intended for those who have few rentals to report.
  2. RF-1301 Third-party information as an attachment.

In this form, you can upload one or more XML files containing third-party information and submit.

You can submit information electronically via Altinn from 2 January in the tax assessment year.

The information cannot be submitted on paper form or other machine-readable mediums.

5.3 Description of the file format

The format description shows how to structure an XML file for reporting third-party information regarding rental of real property through intermediary companies. You can find the documents by following this link:

Formats and technical specifications – agent services, rental of property.   

Declarants who are going to report via the Altinn form RF-1301 Third-party information as an attachment must use the format description.

5.4 Testing

To discover possible errors so that the actual reporting as correct as possible, the Norwegian Tax Administration recommends that declarants submit test-statements. Read more about submission of test-statements here.

5.5 Contact-information for the delivery

You must state contact information for the delivery. State name and telephone number of the contact person for the specific delivery. In addition, you should state an e-mail address and a mobile number where notifications of a message in Altinn (acknowledgements/error messages) may be sent.

5.6 Control of the content

Before the submitting of third-party information to the Norwegian Tax Administration, the declarant must check that the information is correct. Incorrect third-party information will be rejected and considered as not submitted. An enforcement fine may be imposed.

Check that:

  • you’ve stated the correct organisation number for the statement submitter (declarant)
  • you’ve stated the correct income year
  • you’ve rounded the amount to the nearest whole NOK (normal rounding rules)
  • you’ve used the correct Norwegian national identity number, D number or organisation number for the statement owner (lessor)
  • you’ve stated the correct address for the rental object for the individual statement (see The property's address (rental unit))
  • the replacement statements contain the same unique ID as the original statement that you’ll correct or delete (see "Correcting errors" below)
  • the replacement statements contain correct amounts

5.7 Feedback from the Norwegian Tax Administration

The declarant receives feedback in their Altinn 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 get a notification by text or e-mail when the feedback has arrived.

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

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

5.8 Errors in submitted deliveries

Rejected deliveries are shown in the feedback and error list. Rejected submissions can be due to too many errors or discrepancies in the submitted statements, or the fact that the stated submission types in the submission are incorrect or absent. It’s therefore important to understand how corrections are reported. Contact us to clarify the method for correcting errors in the event of any uncertainty.

5.9 Cancelling deliveries

If you want to cancel a delivery, you must contact the Norwegian Tax Administration via [email protected].

6. Correcting errors

6.1 Correcting information

If you want to correct a statement, you must submit the statement again. A new submission requires the same unique ID as the original statement. Wait until you’ve received feedback in Altinn from the Norwegian Tax Administration regarding the previous submission before submitting corrections.

The unique ID for a statement includes:

  • Income year
  • The statement submitter’s (the intermediary’s) organisation number.
  • The statement owner’s (the lessor’s) organisation number or national identity number/D number
  • Alternative ID (only where the national identity number/D number is unknown)

It’s only possible to correct a submission within the same income year.

When the statement is received by the Norwegian Tax Administration, this will replace the previously submitted statement. The final statement you submit will then become the current statement.

To make sure that the taxpayer gets the correct pre-filled tax return, the Norwegian Tax Administration must receive information no later than 1 March in the tax assessment year.

6.2 Deleting wrong information

You can submit a replacement statement with the same unique ID as the original statement, and with all the amounts set to zero. Other information in the statement is insignificant, but compulsory fields must be completed. See Formats and technical specifications – agent services, rental of property.

However, if only one rental object in a previous submission is not rented out, the intermediary must submit a new statement where this unit is not included. Any previous rentals regarding this object will then be deleted.

Errors in the unique ID (the key) in a statement will always require the submitted statement to be deleted, and that the new and complete statement with the correct ID must be submitted if you’re to report information about the lessor.

6.3 Examples of corrections and deleting of submitted information

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

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 amounts. The 40 corrected statements replace the 40 originally submitted statements in their entirety, and a total of 1,000 statements is 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 report must be submitted with the correct national identity number and amount.

Example 3 (duplicate):

Several statements in a submission contain the same unique ID (duplicates). All the statements with the same unique ID in a submission are rejected in the Norwegian Tax Administration’s system. Statements that are rejected 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 taxpayer who has been rejected in the duplicate check, a new statement must be submitted for the taxpayer 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” above).

Example 5 (deleting):

By mistake, a statement is submitted for a person who is not a lessor.

You must submit a deletion-statement to ensure that the incorrect information is not included in the pre-filled tax return. It’s not sufficient to re-submit without including the statements that should not have been submitted. These statements will still be valid in our systems and could possibly be included in the pre-filled tax return.

New submission (deleting):

The entire statement for this person must be deleted. See "Deleting wrong information".

7. Enforcement fine

Declarants who have not submitted information before the deadline, may be charged with an enforcement fine.

Information is not considered submitted when it’s:

  • missing entirely
  • sent or delivered to a local tax office
  • missing an 11-digit national identity number or a D number for personal taxpayers
  • missing the 9-digit organisation number
  • missing full name, address, and country code for persons without a national identity number or organisation number
  • submitted in a manner that is not stipulated by the Norwegian Tax Administration

The decision concerning the enforcement fine is sent out a few days after the ordinary deadline. It informs that the fine will begin to accrue from a certain future date if the information is not submitted. The enforcement fine amounts to half the court fee for every day the information is missing, and up to 50 court fees.

You can avoid the enforcement fine by submitting the information within the new deadline stated in the decision. Then the fine will not begin to accrue.

8. What we use the information for

The given information decides the lessor's taxation. Whether the rental income is tax-free depends on what kind of property you’re renting out, the length of the rental, how much of the property you’re renting out and how the lessor otherwise is using the property. The reported information is used to pre-fill the tax return, for guidance or for control.

8.1 Your own residential property

By your own residential property, we mean the house the taxpayer lives in.

8.1.1 Short-term rental

There are special tax rules for so-called short-term rental of your own home. A rental is considered short-term if it’s less than 30 days. Income from short-term rental is taxed in the same way as rental income from a holiday property used by the owner for holiday use. For such rentals, 85 percent of the rental income exceeding NOK 10,000 is taxable income.

Enter taxable rental income under the topic for housing and belongings, rentals.

8.1.2 Long-term rental

Rental income from your own residential property, and when the letting lasts for more than 30 days, is exempt from tax if you use at least half of the house yourself (calculated according to rental value).

If the letting lasts for more than 30 days and the owner rents out all or more than half of the house, calculated according to rental value, the rental income up to NOK 20,000 per income year will be tax-free.

The amount is a threshold amount, so the total income is taxable if it exceeds NOK 20,000. This means that any other rental income from rental of less than half of the house in the same income year, will be taxable.

Enter taxable rental income under the topic for housing and belongings, rentals, and submit the form for rentals.

8.2 Holiday property the taxpayer uses himself

Holiday properties the owner uses himself for holiday purposes to a reasonable extent, the annual rental income for up to NOK 10,000 will be tax-free. If you have a holiday property that is partly rented out, or rented out for parts of the year, 85 percent of the income exceeding NOK 10,000 is considered taxable income. The amount is a base deduction, so that only rental income over NOK 10,000 is taxable when renting out holiday properties. Since it’s difficult to allocate the expenses when partly renting out the holiday property the owner is using himself/herself, a standard deduction for expenses is given.

Enter taxable rental income under the topic for housing and belongings, rentals.

Rental cabins are not included in this rule.

8.3 Other properties and holiday properties

Income from renting out other properties or holiday properties the taxpayer does not live in or do not use during holidays or leisure-time himself, is fully taxable as capital income. The owner can claim deduction for costs related to the rental.

Enter taxable rental income under the topic for housing and belongings, rentals, and submit the form for rentals.

 If the rental is business-related, the rental income is taxable as personal income. Whether the taxpayer's rental activity is considered a business is based on a concrete overall assessment where, among other things, the scope, frequency, and duration are important.

Read more about the rental of residential property and other properties here.

9. 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.

No special form is required concerning the annual statement, but it 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 taxpayer
  • name and organisation number of the declarant
  • overview of reported information on the taxpayer
  • notification that the information is sent to the Norwegian Tax Administration

10. Applicable regulations

The Tax Administration Act, section 7-5, section 7-12, section 7-13, section 14-1, and section 14-7

Tax Administration Regulation sections 7-5-2 to 7-5-5 and section 7-12-1

The Taxation Act, section 5-1, section 5-20, section 7-2