Coronavirus - important information from the Tax Administration

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

Updated 3 June 2020.

1 Short description

All enterprises acting as agents for renting out real property must submit information on rental income to the Norwegian Tax Administration. The same applies to enterprises who on behalf of a lessor enter into an agreement to rent real property. The submission deadline for ordinary statements is 1 February after the income year. The reporting duty applies from and including the 2020 income year.

2 Who should submit information

2.1 Rental agents

Enterprises acting as agents for renting out real property and whose payment is related to the transactions for the actual rentals, should submit information. The condition that the rental agent has an overview of payments means that the agent receives payment for renting out real property from the lessor to the customer.

The agents can be paid 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 rental agent 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 rental agents does not handle the payment, when the payment to the rental agent 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 agent's service and the payment service so that the payment service looks like a part of the agent's service.

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

The duty of disclosure also applies to enterprises who on behalf of a lessor enter into an agreement to rent real property. A rental agent is acting as an independent intermediary without being a part of the actual rental. 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.

The duty of disclosure applies to both Norwegian and foreign enterprises doing 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 rental agents who are not paid for the actual rental transaction. This applies for example to traditional mediation of classified ads. In these cases, rental agents do not have an overview of the payment or whether a transaction has taken place.

The duty of disclosure does not apply to those who 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.

The duty of disclosure does not apply to those who solely act as rental agents 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 a rental agent for private lessors in relation to hotels, boarding houses or similar business activity, the rental agent has a duty of disclosure for all 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 rental agents for private apartments in the area.

Holiday Rental AS has a duty of disclosure as the rental agent for 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 signatory rights.

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

If the company is subject to auditing, they need roles with Auditor’s rights or the Auditor in charge role.

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, an enterprise certificate can be used. A Norwegian organisation number is required to use an enterprise certificate,

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 New information to the statement submitter register  - Third-party information. 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 identifier towards 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.

Don’t have a legal organisation number? See brreg.no and altinn.no for more information and application form.

You must also 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 identification 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 number.

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) states 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

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 and address

Personal taxpayers must state their full name and address. The name must be stated like this: first name, (middle name) and surname in associated fields in the format. If the name is not split, the first name, (middle name) and surname can be stated in the field for surname.

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

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

Non-personal taxpayers must state full name and address.

To state the name and address is required if the national identity number, D number or organisation number is missing.

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 an unambiguous identifier.

Approved other information is either IBAN or an external identifier together with a service-ID (e.g. [email protected] or paypal).

3.4 The specific rental

The declarant must state every specific rental. Only rental of real property in Norway and on Svalbard is covered by the reporting obligation.

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 a rental agent of private dwellings. The houses are located both in Norway and in Sweden.

Holiday Rental AS has a reporting obligation as the rental agent of private houses in Norway, and must report these rentals.

They are required to report each period (from date to date) they have acted as rental agent of a house. Each period is considered a rental.

Holiday Rental AS must state the amount per rental, i.e. the agreed-upon rent between Holiday Rental AS and the owner of the house. In addition, Holiday Rental AS must state the number of rental days for every rental (from date to date).

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

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

3.4.1 Additional services

Additional services and activities closely related to the rent are not covered by the duty of disclosure, except agreed payments for simple additional services closely related to the rent, such as the final cleaning, electricity bills, firewood, etc., are treated as part of the rent. If the additional services are delivered by others, e.g. the rental agent, these additional services are not covered by the duty of disclosure.

Example - rental of cabins with additional services

Rental AS offers package deals with cabins, 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 reporting obligation 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. The road name is spelled as registered in the Land registry, without further abbreviations.

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). You must use dates from 1 January to 31 December in the income year.

3.4.4 Amount per rental

State gross paid rent excl. VAT for every rental. Any provision paid by the lessor must be included in the stated amount.

By gross rental income, we mean the fee paid to you as rent. In addition, any other payments for simple additional services that are closely related to the rent, such as the final cleaning, electricity bills, firewood, etc., are treated as part of the rent.

If the customer (renter) pays a fee etc. to the agent, this fee should be deducted from the amount.

Example - reporting the amount

Rental AS acts as a rental agent 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 agent gets 3 percent in commission for the rental of the house. In addition, the customer must pay 5 percent of the rent as a fee to the agent Rental AS, in this case NOK 1,000 excl. VAT. In total, the customer pays NOK 21,000 excl. VAT to the agent.

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 600

 

3.4.5 Fee from the customer (renter) to the agent per rental

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

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

State the commission 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.

3.4.7 Rentals crossing over into a new year

For rentals crossing over into a new year, you must only use dates in the income year.

Example - rental crossing over into a new year

Rental AS has acted as a rental agent for an apartment in the period from 20 December 2020 to 3 March 2021.

When reporting for the income year 2020, Rental AS must state the number of rental days (from date and to date) as 20.12-31.12. This should be reported 1 February 2021.

When reporting for income year 2021, Rental AS must state the number of rental days (from date and to date) as 01.01-03.03. This should be reported 1 February 2022.

In addition, you must inform us if the rental is over or under 30 days.

Correspondingly, the reported amounts must be divided per income year. Only the rental payments for 2020 should be reported for 2020.

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 home pages

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 agent’s) organisation number.
  • The statement owner’s (the lessor’s) organisation number or national identity number/D number

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 identifier as the original statement (see "Correcting errors").

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 a rental agent 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 rental agents. 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 via rental agents. You can find the documents by following this link:

Formats and technical specifications - Rental of real property via rental agents  

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

In order to discover possible errors to get 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 have to 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 submitting 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 used the correct organisation number for the submitting organisation (declarant)
  • you’ve used the correct income year
  • the amount is rounded to the nearest whole NOK (normal rounding rules)
  • you’ve used the correct Norwegian national identity number, D-number or organisation number for the tax statement owner
  • you've used the correct land register address (i.e. municipality number, holding number, parcel number and section number) in the 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 have to 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 submissions

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

6 Correcting errors

6.1 Correct 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 correction.

The unique ID for a statement includes:

  • Income year
  • The statement submitter’s (the agent’s) organisation number.
  • The statement owner’s (the lessor’s) organisation number or national identity number/D number

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 - Rental of real property via rental agents  

However, if only one rental object in a previous submission is not rented out, the agent 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 value.

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 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 delivery 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 have to 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 (correction):

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

Amended amount

7 Enforcement fine

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

Information is not considered submitted when it is:

  • missing entirely
  • sent or delivered to a local tax office
  • missing an 11-digit national identity number or a D number for personal tax payers
  • 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 one 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 How do we use the information?

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

8.1 Your own residential property

By your own residential property, we mean the house you live in.

8.1.1 Short-term rental

From the 2018 income year, the tax exemption for so-called short-term rental of your own home has been abolished. 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 such rentals, 85 percent of the rental income exceeding NOK 10,000 is taxable income. Taxable profit is entered under item 2.8.6 (topic housing and assets)

8.1.2 Long-term rental

Rental income from your own residential property is exempt from tax if you use at least half of the house yourself (calculated according to rental value).

If you rent 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 income is taxable if it exceeds NOK 20,000. This means that any other rental incomes from rental of less than half of the house in the same income year, will be taxable. Taxable profit is entered under item 2.8.2/3.3.12 (topic housing and assets) and submit the form for rental income.

8.2 Holiday property you use yourself

If you have an 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. Taxable profit is entered under item 2.8.3 / 2.8.5 (for properties abroad) (housing and assets).

Rental cabins are not included in this rule.

8.3 Other properties and holiday properties

Income from renting out other properties or holiday properties you do not live in or use during holidays or leisure-time yourself, is fully taxable as capital income. Taxable profit is entered under item 2.8.2/3.3.12 (topic housing and assets) and submit the form for rental income.

If the rental is business-related, the rental income is taxable as personal income. Whether the taxable rental is considered as business is based on a concrete overall assessment, depending on the scope, frequency and duration.

Read more about the rental of residential properties and other properties

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
  • item/topic reference to the tax return

10 Applicable regulations

The Tax Administration Act, section 7-5, section 7-12 , section 7-13, section 14-1 and section 10-31, section 14-7

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

The Taxation Act, Section 5-1, ection10-3, section 5-20, section 7-2