Reporting Information about contracts, contractors and employees in Norway – Important Changes

30 May 2018

From November 2017, the Norwegian tax authorities (Skatteetaten) introduced mandatory electronic filling of form RF-1199 via a dedicated web portal and in-turn ceased acceptance of paper RF-1199 filings. This form is used to report information about contracts that involve non-Norwegian resident companies and to report the employees working in Norway used by the contractor.

The web portal has seen a number of changes since its introduction, but the most recent changes have significant implications to non-Norwegian resident companies who have been awarded contracts by Norwegian resident companies.

In the past, each party in the contractual chain were obligated to report their client and (sub)contractor, details about the contract and any employees used.  Now, non-Norwegian resident companies have to wait until their Norwegian clients report the contract rather than initiate the reporting themselves. Should the client report the contract type incorrectly (as a Hire of Labour instead of Provision of Services or vice versa), then this can have significant tax implications on the non-Norwegian resident including creating a Norwegian Corporation Tax liability and reporting requirement when there should be none.

It is therefore critically important that RF-1199s be reviewed as soon as notification is received in the web portal that your Norwegian client has reported the contract. Should the contract type be reported incorrectly, then you must contact your client as soon as possible and ask them to amend the form RF-1199 as you will not be able to do so.

If AAB prepare and submit form RF-1199 on your Company’s behalf then we will advise of any contracts that are reported incorrectly. If you normally complete these forms in-house then you must ensure that your clients are reporting the contracts correctly. Should you be unsure if a contract has been reported correctly then AAB will be happy to assist in determining the correct treatment.

Should you have any queries regarding the above, or any other matters relating your Company’s Norwegian tax compliance, please do not hesitate to contact Jordan Shenolikar ( or your usual AAB contact.

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