Test submission for Country-by-Country-Reporting (CbC)
The Norwegian Tax Administration recommends that everyone who is to submit Country-by-Country reports as a file attachment via Altinn to participate in the test submission. By participating, you get the opportunity to test the entire value chain, validation of the file format, the submission process itself and checking feedback on the submitted data. Experience shows that the respondents who participate in the test have good prerequisites for successful reporting.
Test period
Altinn's test environment for test submissions is open all year round. On 1 September, the Tax Administration will normally update the environment, including any changes to the validation of the form for the upcoming reporting.
Activity 1 – Test the file format yourself
Before you submit information in XML format, we want you to test the file format yourself. As a public entity, the Tax Administration cannot recommend any specific validation tools over others. There are many free validation tools on the internet that can be used. There is also an XSD validator in Altinn's test environment, so that file attachments with format errors should not be possible to submit. When the file you are going to send is validated against the Tax Administration's specified XSD, you have come a long way to a seamless reporting.
Activity 2 – submission of test data to the Norwegian Tax Administration
When you have an XML file ready, you can submit test data to the Tax Administration via Altinn. Submitted test data may be used for testing purposes in the Tax Administration. The test submissions must therefore not contain production data about the submitter or third parties.
You retrieve a fictitious test user that is used for logging in to Altinn in the test environment from TENOR. TENOR test data search is an online solution for test data that is operated and managed by the Norwegian Tax Administration.
To submit a test file through Altinn's test environment TT02 to the Norwegian Tax Administration, the following steps are recommended:
- Find a test company in TENOR to use in test submission
- Log in to Altinn test environment as the general manager of the test company
- Submit the schema "RF-1352 Melding om flernasjonale konserns fordeling av inntekt, skatt m.v. (Land-for-land-rapport for skatteformål)".
Finding test data in TENOR
- Log into TENOR test data search (TENOR testdatasøk). If you do not have an electronic-ID, please refer to the webpages of the ID-portal.
- Under "Virksomhet", you search for a company that fits the test criteria.
- From the "Kildedata" (Source) tab, the information about the general manager's tax identification number is retrieved.
- Name is searched for in "Person"
Finding the schema
Log in to the Altinn test environment.
- You log in with TESTID and the TENOR test user's tax identification number.
- When you are logged in to the Altinn test environment, you choose to represent the organisation of the test user you have found in TENOR.
- Search for the right schema: "RF-1352 Melding om flernasjonale konserns fordeling av inntekt, skatt m.v. (Land-for-land-rapport for skatteformål)."
- In order for your information to reach the Tax Administration, you must send your information via the TENOR test user. The test user will have all necessary rights for submitting and reading feedback (status message).
File Contents
The test environment only contains synthetic persons and entities. Those who submit production data will have their submission rejected. Altinn will also not approve files that have been zipped.
In the XML that is uploaded as an attachment to RF-1352, the following tags for MessageTypeIndic and DocTypeIndic must be used:
- MessageTypeIndic must be CBC401=This message contains new information. (This also applies to any changes)
- DocTypeIndic must be OECD11=New Test Data. (Since this is a test submission)
Feedback – status message
Feedback is given via a status message in the Altinn test environment. You will receive the status message in Min meldingsboks (personal message box) to the TENOR test user
when the Tax Administration has uploaded the transmitted file to its system. Feedback will only be sent to the message box of the TENOR test user.
Testing purposes
Submitted test data may be used for testing purposes by the Norwegian Tax Administration, also in testing with other tax jurisdictions, and shall not contain production data about the submitter or any third parties.