New regulations - RF 1199 reporting
From January 1, 2018 new regulations entered into force that will affect the RF 1199 reporting.
The form RF-1199 is used to give information about assignments given to foreign contractors for work in Norway or on the Norwegian Continental Shelf. Both contracts and information about the workers is reported in the RF 1199.
This obligation is independent of any tax liability to Norway.
The changes include:
- The limit of how many members in a contract chain the parties should provide information about is reduced. The client is responsible to provide information about contractors they enter into contract with and possibly their subcontractor (two members down in a contract chain).
- The contractor will be responsible for reporting information about their own workers. It is primarily the employer who has the necessary information about the workers available or who can obtain the information easily.
- The limit for exemption from reporting RF 1199 (small assignments) are increased from NOK 10,000 to NOK 20,000
- The liability rule in the Tax Payments Act section 16-51 has been abrogated. The rule implied that the person liable for submission would be liable for the taxpayers' taxes, employer's social security contributions, payroll tax and advance payments, if the principal deliberately or grossly negligently fails to provide the tax authorities with the required information (jointly responsible). The abrogation was little used in practice and the purpose of the rule are regulated in other parts of the Act.
If you need assistance with filling in and submitting RF 1199 reports, please contact Magnus Legal.
Contact lawyer Christina Fahle