Government aid (state aid)
The Norwegian Tax Administration manages several schemes that involve the granting of government aid ("state aid") through the tax system.
Through the EEA agreement, Norway has committed to establishing a national register for government aid for allocations over EUR 100,000. Tax and duty reductions are regarded as government aid and the Tax Administration is regarded as the granter of these tax and duty reductions. This aid is typically granted in the form of financial advantages such as full or partial exemption from tax or duties, reduced tax rates, or favourable rules on income deductions.
For such grants to be legal, EEA legislation imposes several requirements on the Tax Administration as the provider of the aid and on the recipients of the aid.
Who does it apply to?
The form (previously RF-1354) must be submitted by beneficiaries when the aid exceeds the threshold amount of 100,000 euros and is given in the form of tax or duty reductions.
Only enterprises that carry out economic activity must submit the form. State and municipal enterprises that do not carry out economic activity have no reporting obligation.
Submit information
In order to fill out and submit the form, you must have one of the following access packages:
- Auditor in charge
- Accountant with signing rights
- Tax base
- Business tax
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:
- Reporter/sender
- Accountant with signing rights
- Accountant without signing rights
- Accounting employee
- Responsible auditor
- Assistant auditor
- Accountant salary
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.
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.
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.
If you have any questions, you can read the guidance on how to complete and submit information for state aid.
Dates and deadlines
Annual reporting.
- 31 January: reporting opens
- 1 December: deadline for reporting information about government aid for the previous income year
Contact us
For questions concerning the submission of third party information:
Email: [email protected]
Telephone: 800 80 000
Please state the organisation number when contacting us.