The tax office informs that the application deadline for refund of Norwegian VAT, is postponed from 30 June to 30 September, giving foreign enterprises an additional three months to submit refund applications. This applies for VAT accrued during 2018.
The tax percent in Norway depend on the income and it is determined with basic income tax and bracket tax.
On the April 4th the tax return for 2017 was made available for all businesses, and the deadline for filing the tax return is May 31st.
All employees working in Norway will as a general rule be taxable to Norway. Exemptions can be found in the Act.
Non-Norwegian enterprises without a permanent establishment in Norway may obtain relief from the corporate tax return filing obligation.
The Norwegian Tax Administration has provided a new portal for reporting information about assignments, contractors and employees.
From January 1, 2018 new regulations entered into force that will affect the RF 1199 reporting.
Norway introduces documentation regime in order to qualify for reduced tax rate