Getting access to the tax affairs of people who do not have an electronic ID

If you have clients who do not have electronic IDs, it can be  time-consuming to handle their cases manually.

You can now access their tax affairs online. This includes their tax returns and their tax assessments.

Who can use the service?

The service can only be used by authorised agents who can represent clients without submitting a written Power of Attorney. This generally applies to lawyers, auditors and authorised accountants.

Even if it is not necessary to submit a written Power of Attorney, we assume that you’ve already been given a Power of Attorney from all the clients whose tax affairs you request access to. The Tax Administration will inform the clients that an authorised agent has applied for, and received access to, their tax affairs, including the name of the enterprise and the authorised agent.

For enterprises:

Apply for access and give employees rights

The enterprise you work for must get access to the form “RF-1551 Self-declaration of power of attorney for person authorised to represent party(s) in tax matters”.

This form is not available for everyone, so each enterprise must apply for access. You only need to apply once. When the application has been approved, you decide who in the enterprise will have the right to access tax affairs.

Apply for access for the enterprise

When you contact us, you must provide the following information:

  • The name and organisation number for the enterprise.
  • The name, email address and telephone number for the enterprise’s contact person.
  • The enterprise must confirm the following in their application:
    • That it is aware of, and committed to, following the rules regulating who in the enterprise will have the right to use the service, under section 5-3, subsection two, of Skatteforvaltningshåndboken (the Tax Administration handbook, in Norwegian only).
    • That it is responsible for getting a Power of Attorney from all their clients before applying for access.
    • The enterprise, in the form of the authorised agent, is obliged to delete their access to clients they no longer represent.
    • The enterprise, in the form of the administrator, is responsible for deleting employees’ accesses if the employee resigns.
    • The enterprise is aware that they may lose access to the service if they do not comply with the requirements above.

Example:

Title: Apply for access to RF-1551

Enterprise: Revisjonsvirksomheten AS 987654321
Contact person: Kari Nordmann, [email protected], 98765432

We confirm that we are familiar with the rules regulating who in the enterprise will have access to the service, that we will get Power of Attorny from our clients, that we will delete access when we no longer represent them, and that we delete accesses for employees who resign. We are aware that the enterprise may lose access to the service if we do not comply with the requirements above.

A representative for the enterprise must send the application via email to:

[email protected]

 

Make sure the employee has access

When the enterprise has gotten access to the new form (RF-1551), you must make sure the employees who are going to use the service have access.

Someone in the enterprise must give you access to RF-1551 so that you can act as the authorised agent.

If your enterprise already has an Altinn main administrator role, it may be the easiest solution for this person to manage accesses.

If not, the general manager, the chair of the board, the auditor, or the like may manage accesses. To delegate accesses, you must have one of the following roles from the Central Coordinating Register for Legal Entities:

  • Responsible auditor
  • Limited signing rights
  • Accountant Salary
  • Accountant with signing rights
  • Accountant without signing rights
  • Accounting employee
  • Assistant auditor
  • Reporter/sender

If you have one of these roles already, you have access to RF-1551.

  1. The person who delegates accesses must first choose the correct organisation to report for.
  2. Go to Profile, click on Others with rights to the organization and then Add new person or organization.
  3. Enter the national identity number and the surname of the authorised agent who is granted access. Click Next.
  4. In the box Give or remove access, click on Provide access to individual services.
  5. In the box Give new rights, search for and add RF-1551. Click Next.
  6. The new right has now been granted.

 

For the authorised agent:

Submit the personal declaration

As the authorised agent, you must submit a personal declaration to get online access to the tax affairs of private individuals who do not have an electronic ID.

The service must be used for clients who cannot themselves delegate, either because they do not have an electronic ID or because they for other reasons cannot delegate themselves.

Even if it is not necessary to submit a written Power of Attorney, we assume that you’ve already been given a Power of Attorney from all the clients whose tax affairs you request access to. The Tax Administration will inform the clients that an authorised agent has applied for, and received access to, their tax affairs, including the name of the enterprise and the authorised agent.

You can either enter these manually into the form, or you can attach a CSV file. If you choose to attach a file, it must only contain national identity numbers and D numbers. Download a sample file.

The same form must be used for both applying for new accesses and for deleting accesses you already have.

You’re obliged to delete accesses to your clients’ tax affairs when you no longer represent them.

The enterprise is responsible for deleting employees’ access to RF-1551 if the employee resigns.

This is what happens after you’ve applied

After you’ve submitted the application, you’ll receive a receipt confirming that we’ve received the form. You’ll receive a receipt confirming that delegation rights have been created for the clients you’ve applied for. The application will then be automatically processed.

When you’ve received the receipt, you can treat clients without an electronic ID the same as your other clients by logging in to My tax.