Altinn has been updated. The Norwegian Tax Administration has re-established services at skatteetaten.no, while we are starting to use shared services from Altinn. Everyone using the Tax Administration's services must familiarise themselves with the changes and make the necessary adjustments.
Country-by-Country reporting for tax purposes
Large multinational groups must report key figures, such as income, financial results, tax paid, and number of employees per country. This form replaces the previous RF-1352.
Large multinational groups must report key figures, such as income, financial results, tax paid, and number of employees per country. This form replaces the previous RF-1352.
The objective is to give the tax authorities a better basis for risk assessment and audits, as well as improved transparency regarding where value is created and taxed. The information is exchanged between countries within the scope of international agreements, which contributes to a more efficient cooperation between tax authorities.
Who does it apply to?
Large multinational groups with consolidated income exceeding NOK 6.5 billion per year must report high-level information on their activities in all country where they operate.
The main rule is that the ultimate parent company must submit a Country-by-Country report to the tax authorities of the country where it is resident within 12 months after the conclusion of the financial year.
Submit information
The group must submit a report in XML format to the Tax Administration. Submit the report as an attachment using the form:
To fill in and submit the form, you must have one of the following access packages:
- Accountant with signing rights
- Business tax
Until December 2026, you can still submit the form with one of the following Altinn roles:
- Limited signing rights
- Accountant with signing rights
- Accounting employee
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 grant 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.
The file that is uploaded in the form must be in the XML format and comply with the Tax Administration's specifications.
Reporting from an end-user system
It is not possible to submit the Country-by-Country report from an end-user system. All the information must be reported as attachment in XML format.
Help with completion and submission
Technical guidance (PDF, in Norwegian only)
Specialist guidance (PDF, in Norwegian only)
CbC example file (XML – Github, in Norwegian only)
Read more at the OECD’s website:
Duty of notification
Enterprises in Norway that are part of a group required to submit Country-by-Country reports must notify the tax authorities which enterprise in the group will submit the report and in which country it is resident. Norwegian enterprises must notify whether they come within the scope of the reporting scheme via specific fields in the tax return within 31 May after the conclusion of the accounts.
Dates and deadlines
- The deadline for submitting the Country-by-Country report is 31 December (12 months after the end of the financial year).
- The Tax Administration exchanges information with foreign tax authorities by 31 March (15 months after the end of the financial year).
- The deadline for the duty of notification through the tax return for all the enterprises in a group required to submit the Country-by-Country report is 31 May.
- The Tax Administration opens reporting for the new financial year on 13 June. If you need to correct reporting for previous financial years after 13 June, you must contact us.
- Test submissions for the new financial year will open on 1 September.
Contact us
If you have any questions about Country-by-Country reporting, you can send an e-mail to:
Please state the organisation number when contacting us.
Testinnsending
We recommend that everyone submitting information via file attachments completes a test submission.
Legal sources
- The Tax Administration Act, section 8-12 (lovdata.no, in Norwegian only)
- The Tax Administration Regulation section 8-12 (lovdata.no, in Norwegian only)
- Proposition to the Norwegian Parliament (Storting) 120 L (2015–2016), Recommendation to the Norwegian Parliament (Storting) 42 L (2016–2017) (regjeringen.no)
- Hearing - Country-by-Country reporting for tax purposes (regjeringen.no, in Norwegian only)