Audit of tax and duties
If you’ve received a notification of an audit, you’ll find information about the audit process and how to submit information here. The current form "Submitting files for audit" replaces previously used forms RF-1363, RF-1379 and submission of vouchers through RF-1306. All information must be submitted using this form.
About the audit
The tax system in Norway is based on trust and self-reporting. The Tax Administration conducts audits to help ensure that taxpayers pay and report the correct tax.
An audit starts with you receiving a notification. You can receive it in your inbox in My page on skatteetaten.no. We may also deliver the letter to you in person at your place of business.
Our representative will inform you how the process will proceed and what you can expect. You’ll receive an overview of the information we believe is relevant to the case.
We must identify ourselves and inform you about the audit’s legal basis and purpose. We have a duty of confidentiality regarding all information we obtain during the audit.
When the audit is complete, you’ll receive feedback. This could be a letter of completion, or a notification of change. If you receive a notification of change, you can reply before a decision is made. You have the right to appeal the decision.
You can find important information in the letter "Notification of audit". This letter must contain information about:
- which documents and information we need from you
- contact information of the case officer and the person responsible for the audit
- how you can submit documents and information via the inbox on My page
- your rights and obligations
You have the right to:
- appeal an order to submit information
- appeal an order to assist with the audit
- be present when any physical or digital archives are inspected
- be present when digital archives kept by us are deleted
- receive an overview of the information, files, and documents we request
- appeal a decision on change
You can appeal the conduct of the audit.
You can appeal verbally or in writing within one week of receiving the notification. If you want to appeal in writing, you can use the message thread for the audit case in your inbox on My page. Use the link "Contact us in this case".
If we do not uphold your appeal, we’ll pass it on to the Directorate of Taxes for processing. You must submit the requested information even if your appeal is not yet processed. In that case, the information will be kept sealed.
You can appeal a decision following an audit. To do this, you use the message thread for the audit in your inbox on My page. Here you’ll find a link to the form "Submit an appeal" once you have received the decision.
You’re obliged to:
- provide all information and documents that may be relevant to the audit
- give us access to the business' premises and equipment
- give us access to review, inspect, and investigate physical and digital archives. Digital archives can be email, PCs, telephones, and cloud services.
- be present and assist when needed
Submitting information
Complete the form yourself
You’ll find the form for submitting information in the message thread for the audit case in your inbox on My page, or in the Altinn inbox. You cannot submit information if you have not received a notification of an audit.
To fill out and submit the form, you must have one of the following access packages:
- Auditor in charge
- Accountant with signing rights
- Accountant without signing rights
- Assistant auditor
- Tax base
For a Norwegian registered foreign company (NUF), it will also be possible to submit forms using the Register of Business Enterprises role "Contact Person NUF".
Until December 2026, you can still submit the form with one of the following Altinn roles:
- Responsible auditor
- Limited signing rights
- Accountant with signing rights
- Accountant without signing rights
- Accounting employee
- Assistant auditor
- Reporter/sender
- Contact person NUF (not applicable to all forms)
Do you hold power of attorney?
If you hold power of attorney, the business must give you access to the audit case. This can be done through providing access to individual services in Altinn.
Note! You must provide access to individual services again for the new forms.
Any access to the Altinn II form that was previously granted through direct service delegation, meaning access without a role or access package, must be delegated again.
In January 2027, access based on Altinn roles will be removed. From that point on, you must have the correct access package to gain access.
If you do not have any of these access rights, you must contact someone in your organisation who can manage access rights in Altinn.
Contact Altinn support if you experience problems with access.
Auditing files (SAF-T Financial) and cash register system files (SAF-T Cash Register) must be .xml files in SAF-T format. Read about technical documentation for SAF-T Financial and SAF-T Cash Register.
We can receive vouchers in these formats: DOCX, XLSX, PPTX, PDF, JPEG, JPG, and PNG.
Through computer systems
Information can also be submitted automatically via API through a computer system (end-user system). Read more about how you can send information through an end-user system on the information page for end-user systems.
Do you need help?
You can contact the case officer for assistance during the audit. You’ll find their contact information in the notification of an audit in the message thread for the case in your inbox on My page.
Test submitting
The Tax Administration offers test submissions for system suppliers and others who develop solutions to support the SAF-T formats. Read more about how this works here: