A brief summary 

Taxi service intermediaries must submit unsolicited information with regards to, among other things, their annual revenue, based on the shift slips of the taxi licence holders connected to the operation. This guideline lists the types of intermediaries subject to this duty of disclosure, what the duty of disclosure covers, and the way statements must be reported. 

Who must submit information 

Taxi service intermediaries must submit information concerning the licence holders affiliated with their operation.  

Taxi service intermediaries, as a rule, function as a third-party intermediary between a customer and a licence holder, for example, a taxi central, an intermediary platform (like a mobile app) or similar entities, in arranging taxi transport services. A self-employed licence holder, unaffiliated to any intermediary service, is not subject to a duty of disclosure under this scheme. These persons must declare this information in their tax return. 

The duty of disclosure applies to all intermediaries of taxi services conducted in Norway, regardless of whether the intermediary is located abroad or not. 

Required information 

Any provider of passenger transport by car (taxi services) is obliged to have a licence according to section 9 of the Professional Transport Act. According to section 48 of the Professional Transport Regulation, a taximeter is obligatory, and the duty of disclosure is tied to the (individual) shift slip. The licence holder, who is the owner of the information contained in the taximeter, must convey the information from the shift slip to those they enter into a contract with regarding intermediation of taxi transport services. The intermediary must store, compile, and send this information to the tax authorities as third-party information under this scheme. 

The intermediary of taxi transport services must submit information on any licence affiliated with the intermediary during the whole of or parts of the relevant taxation period (income year). 

If there has been a change of licence holder during the relevant taxation period (income year), the information mentioned below must be specified with regards to both the former and the present licence holder, so that the statement clearly shows all the journeys in connection with this licence during the relevant period of time by the current licence holder during the relevant taxation period (income year). 

The declarant’s organisation number and name  

All the declarants reporting information about the intermediation of taxi services to the Tax Administration must use the organisation number assigned to them by the Brønnøysund Register Centre.   

This organisation number is a nine-digit registration number assigned by the Register of Legal Entities in the Brønnøysund Register Centre for an organisation (enterprise, sports club and similar). This number is used to provide the organisation and legal persons with 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 needs changing or if there is no organisation number.  

Do you not have a legal organisation number? Visit the Brønnøysund Register Centre’s website at brreg.no or Altinn’s website at altinn.no for more information and application forms.  

You must also state the name of the declarant. 

Identification of licence holder (statement owner) 

Use the organisation number to identify the licence holder. 

You must also state the full name of the licence holder.  

State the licence number pertaining to the information given. 

Amount items 

You must list the annual sums for the shift slips pertaining to the licences affiliated with the entity (intermediary), according to section 8-2-3 of the Regulations relating to Bookkeeping. These statements must include: 

• cash sales excluding value added tax 
• turnover on credit excluding value added tax 

Number of kilometres 

Always state the (total) number of kilometres travelled and the number of occupied kilometres (with a passenger). You must list the annual sums for the shift slips pertaining to the licences affiliated with the entity (intermediary), according to section 8-2-3 of the Regulations relating to Bookkeeping.  

The number of occupied kilometres is used for comparison with kilometres travelled. Kilometres travelled means all the kilometres driven with the taximeter on, and the total number is made up both of kilometres travelled with and without a passenger in the car. 

When to report 

The submission deadline for report statements is 31 January in the year following the income year. No extensions to the reporting deadline are granted. The systems are open for reporting (submitting reports) on 2 January.  

If the declarant has problems keeping the submission deadline, the Tax Administration must be contacted by e-mail at [email protected]. 

How to report 

Correct identification of the statement 

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

• the income year 
• the organisation number of the intermediary who has the duty of disclosure
• the organisation number and licence number of the licence holder 

It is important to report accurately 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). 

Submission via Altinn 

The statements must be sent online to Altinn using the form RF-1301 Third party information as an attachment.  

When opening RF-1301 Third-party information as an attachment, you must select “Taxi” as the statement type for third-party information in the main menu. Then you go to the tab “Overview – Forms and attachments”. Here you can upload your XML-file (with the statements containing information from the intermediaries of taxi services) and submit it. 

No statements to submit 

Declarants who have no statements to submit for the income year in question, must report this as a separate submission type in the file attached to the RF-1301 form.  

This statement must be sent in order to avoid a decision concerning enforcement fine for failure to submit. 

Description of the file format 

The format description shows how to structure an XML file for the reporting of third-party information for intermediaries of taxi services. You can find the documents by following this link: 

See Formats and technical specifications 

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

Correcting errors 

Below, you will find a list of errors that might occur, and how to correct them. 

Replacement statements 

A replacement statement is a new statement with correct data regarding information previously submitted during the income year. The replacement statement must contain all the correct information from the original statement, in addition to the corrected amounts. 

If the declarant discovers errors in the submitted information, they must submit replacement statements to correct these errors. Corrections must be submitted using the Altinn-form RF-1301 Third-party information as an attachment.  

Replacement statements must be sent to the Tax Administration as soon as possible, regardless of when during the year the error is discovered.  

Unidentifiable statements 

Submitted statements where the organisation number for the licence holder is invalid or missing, will be added to an error list attached to the feedback (receipt).  

These statements must be re-submitted with the correct organisation number (see “Correct identification of the statement”). 

Duplicates 

Duplicates mean multiple submission of identical information for a licence holder (same organisation number/licence number) during the same submission delivery. Both statements will then be rejected, and this is stated in the error list attached to the receipt. These statements must then be re-submitted correctly.  

Non-numerical amounts 

The statement report may only contain whole numbers. If other symbols are entered into the fields, the statement(s) will be rejected and listed in the error list. To correct such errors, the whole statement containing all the information about the licence holder and amounts must be re-submitted.  

Errors in stated revenue 

If the declarant wishes to change the information in a licence holder’s statement, they must submit a new statement. If the declarant wants to delete a licence holder who has already been reported, the statement for this licence holder must be re-submitted with the value “zero” in the fields for revenue and kilometres.  

Example:  
NOK 130,200 was reported in the first statement for cash sales. If the correct amount should have been NOK 140,100, a new statement must be submitted for this licence holder stating NOK 140,100 as cash sales, as well as the same numbers for driven and occupied kilometres and turnover on credit as in the original statement. This statement will completely overwrite the original one.  

The organisation number specified for the licence holder is invalid 

If there is an incorrect organisation number in the statement, two new statements must be submitted. One statement containing a report on the incorrectly submitted licence holder with the number zero in all the fields for revenue and kilometres, as well as a new statement, containing the new, correct organisation number and the licence number, along with the values for revenue and kilometres travelled/occupied. 

What we use the audit information for 

Information received from intermediaries of taxi services is used for the auditing and guidance of taxpayers and constitutes the Tax Administration’s basis for assessment/auditing. The processing of the audit information received includes the following: 

• audits performed by the Tax Administration of reporting collection and quality  
• audits performed by the tax offices of the amounts stated by the taxpayer in their income statement  
• audits performed by the tax offices of the taxpayer’s value added tax return  
• discretionary assessment of self-employed persons 

Relevant legislation 

Follow the links below to read the acts and regulations on lovdata.no. They are only available in Norwegian. 

• Tax Administration Act, section 7-5, subsection 7  
• Tax Administration Regulation, sections 7-5-18 to 7-5-22 
• Regulations relating to Bookkeeping, section 8-2-3 
• Professional Transport Act, section 9 
• Professional Transport Regulation, section § 48