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Skattemelding for suppleringsskatt
Virksomheter som skal betale suppleringsskatt må levere skattemelding for suppleringsskatt. Skattemeldingen skal inneholde informasjon om fastsetting av skattebeløp i norske kroner.
Who must submit a GloBE Tax Return
You must submit a GloBE Tax Return if the entity you represent must pay top-up tax. This applies both where the entity you represent is subject to tax under the qualified domestic top-up tax and under the IIR. The tax return is designed as a combined return and covers both types of top-up tax.
You must also submit a GloBE Tax Return if the entity you represent ceased operations during or after the end of the fiscal year, but before the deadline for submitting the GloBE Tax Return for that fiscal year.
How to submit a GloBE Tax Return
In the tax return, you must provide information about the following:
In the tax return, you must provide:
- the start date and end date of the fiscal year to which the tax return relates
The dates must correspond to the information reported in the GloBE Information Return.
In the tax return, you must provide:
- the identification number and name of the ultimate parent entity of the group
- the country in which the ultimate parent entity is located
If the ultimate parent entity is Norwegian, you must enter the entity's organisation number (9 digits). When you enter a Norwegian organisation number in the tax return, the name of the ultimate parent entity will be retrieved automatically.
If the ultimate parent entity does not have an identification number, enter "NOTIN" in this field.
Information about the ultimate parent entity must correspond to the information reported in the GloBE Information Return.
In the tax return, you must provide:
- whether the entity you represent must pay domestic top-up tax in Norway and, if applicable,
- the amount of domestic top-up tax that the entity you represent must pay in Norwegian kroner (NOK)
If part of the domestic top-up tax payable by the entity you represent has been calculated for a securitisation entity, you must also provide information about the securitisation entity.
Securitisation entities are special-purpose entities established as part of an arrangement or transaction, often used by a lender to refinance loans, exposures, or receivables. Such special-purpose entities have a limited function related to carrying out the arrangement or transaction. The purpose of these special-purpose entities is generally to pool and repackage a portfolio of assets or exposures of assets and make them available to investors outside the group, while protecting investors against the insolvency risk of the entity that holds the assets.
If domestic top-up tax has been calculated for a securitisation entity, the tax liability is assigned to the originator or the closest owner of the securitisation entity located in Norway. You must therefore state in the tax return whether the entity you represent must pay top-up tax calculated for a securitisation entity.
In the tax return, you must provide:
- the organisation number of the securitisation entity (the name of the entity will be retrieved automatically once the organisation number has been entered)
- the tax amount calculated for the securitisation entity in Norwegian kroner (NOK)
The amount entered here must also be included in the total amount of domestic top-up tax payable by the entity you represent.
You can add additional securitisation entities if needed.
Where neither the originator nor the owner of the securitisation entity is located in Norway, the securitisation entity itself is subject to domestic top-up tax. In those cases, the securitisation entity must submit its own GloBE Tax Return. In such cases, the field for securitisation entities in the tax return shall not be completed.
In the tax return, you must provide:
- whether the entity you represent must pay top-up tax under the IIR in Norway and, if applicable,
- all countries where the group has entities and for which top-up tax has been calculated that the entity you represent is liable to pay
- the total amount of tax in Norwegian kroner (NOK), calculated for each country
For entities that are considered stateless, you must use the option "" as the country. If multiple calculations have been made for the same country (or for stateless entities), the amounts must be added together and reported as a single amount for that country.
In the tax return, you must report tax amounts in Norwegian kroner. The basis for these amounts is included in theassessment in the GloBE Information Return.
In the GloBE Information Return, the basis is calculated using the group's presentation currency. The presentation currency is the currency used in the consolidated financial statements of the ultimate parent entity of the group. If the ultimate parent entity uses a presentation currency other than Norwegian kroner, you must provide the exchange rate used to convert the amounts to Norwegian kroner. The conversion must be carried out using the exchange rate on the end date of the fiscal year of the ultimate parent entity.
You only need to provide exchange rate information if the group uses a presentation currency other than Norwegian kroner (NOK).
In the tax return, you must provide:
- whether the group's presentation currency is Norwegian kroner (NOK) or another currency
- if the presentation currency is not Norwegian kroner (NOK), you must indicate where the exchange rate used for conversion was obtained
If the exchange rate is obtained from Norges Bank, you must provide:
- the exchange rate used to convert the presentation currency to Norwegian kroner (NOK)
If the exchange rate is obtained from the European Central Bank, you must provide:
- the exchange rate used to convert the presentation currency to euro (EUR), if the group's presentation currency is not euro (EUR)
- the exchange rate used to convert from euro (EUR) to Norwegian kroner (NOK)
You can only select another central bank if the relevant exchange rate is not available from Norges Bank or the European Central Bank.
If the exchange rate is obtained from another central bank, you must provide:
- which central bank provided the exchange rate
- the exchange rate used to convert the presentation currency to the central bank's reference currency, if the group's presentation currency differs from the central bank's reference currency
- the exchange rate used to convert the central bank's reference currency to Norwegian kroner (NOK)
Exchange rates must be entered as decimal numbers with at least one decimal place.
If you'd like to provide additional information, you can upload attachments before submitting the tax return.
Submit the GloBE Tax Return
You submit the GloBE Tax Return through our website. It's not possible to submit it on paper.
To be able to submit, the entity you represent must be registered in the Central Coordinating Register for Legal Entities. In addition, you must have a role or access package that grants you the necessary rights.
Roles
Limited signing rights (SISKD)
Accountant with signing rights (A0239)
Responsible auditor (A0237)
Access packages
Business tax
Accountant with signing rights
Auditor in charge
The service "Global minimum tax"
A limited access right that only permits you to validate and submit the GloBE Information Return, the GloBE Notification, the GloBE Tax Return, and to write to us about global minimum tax.
You can find information about roles and rights on Altinn. You must also contact Altinn if you have questions about assigning or delegating roles and rights.
A GloBE Tax Return does not need to be signed by an auditor.
After you have submitted
When the tax return has been submitted, you'll receive a confirmation that it has been received, including a summary of the information submitted and a reference number. The information will also be available in My GloBE Tax when you log in to our online portal. You'll also receive a payment claim with information about the payment deadline and how to pay the top-up tax.
Filing deadline
The deadline for submitting the GloBE Tax Return is 16 months after the end of the fiscal year of the ultimate parent entity of the group. In the first year that the group is in scope of the Norwegian Global Minimum Tax Act, the deadline is 19 months.
If the filing deadline falls on a Saturday, Sunday, or public holiday, the return will still be considered submitted on time if it's submitted on the next working day.
You cannot apply for an extension of the filing deadline or an exemption from the filing obligation.
Payment of top-up tax
Top-up tax is due for payment three weeks after the filing deadline for the GloBE Tax Return. After the tax return has been submitted, you'll receive a payment claim with information about how to pay the top-up tax.
If you do not pay the top-up tax on time, interest on late payment will accrue from the due date until payment is made.
If the payment deadline falls on a Saturday, Sunday, or public holiday, the payment will still be considered on time if it's made on the next working day.
Amending theGloBE Tax Return
If you'd like to amend the GloBE Tax Return after it has been submitted, you can submit a request to amend. You do this by resubmitting the GloBE Tax Return.
When submitting a request to amend, all fields in the tax return must be completed in order to assess top-up tax in the amended return. This applies both to information relating to domestic top-up tax and to top-up tax under the IIR.
You must also provide a reason for the amendment. In your explanation, it's important that you provide detailed information about:
- what the amendment relates to
- why you're requesting the amendment
- the timeline of events
- the impact the amendment will have on the entity you represent
Any other information and supporting documents that may be relevant to the assessment of the request should also be attached.
Once you've submitted a request to amend, you'll receive a confirmation that the request has been received, together with the explanation you submitted. The information will also be available in My GloBE Tax when you log in to our online portal.
The Norwegian Tax Administration will review the request and provide you with a response.
Even if you've submitted a request to amend, you must pay the top-up tax by the payment deadline to avoid interest on late payment. If the request results in the entity having to pay less tax, we'll refund the excess amount within three weeks of the decision.
Contact us
If you have questions about global minimum tax, you may contact us by logging in to our online portal and writing to us.
Have you already submitted a GloBE Tax Return?
Log in to our online portal, find the receipt of submission, and write to us directly regarding your submitted GloBE Tax Return.