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OSLO – Norway is set to implement new Digital Platform Information Reporting Rules (DPI) effective January 1, 2026. These regulations, aligned with OECD Model Rules and the EU’s DAC7 directive, will require platform operators to collect and report detailed data on sellers, including tax IDs, earnings, and transaction details. Failure to comply could lead to penalties, affecting both resident and non-resident platforms facilitating services such as rentals, goods sales, personal services, and transportation.
Why Now?
Norway’s move to align with international standards on digital platform reporting comes amid a global shift towards tighter tax compliance for cross-border digital services. The OECD Model Rules and the EU’s DAC7 directive have set the groundwork for digital platforms worldwide to collect and report information about their users. With digital transactions expanding rapidly, Norway seeks to prevent tax evasion and ensure fairness in taxation within its jurisdiction.
Key Changes & What’s Required
The new rules mandate platform operators to collect comprehensive seller data, including:
- Seller’s full name or legal entity name
- Address and country of residence
- Tax Identification Number (TIN) or VAT number
- Bank account details
- Total transaction amounts
This applies to all digital platforms facilitating transactions in sectors such as:
- Rental of immovable property (e.g., accommodations, parking)
- Sale of goods (e-commerce marketplaces)
- Personal services (freelance work, couriers, ridesharing)
- Rental of transportation (e.g., car rentals, bike sharing)
Scope & Impact – Who’s Affected?
The regulations will impact both resident and non-resident digital platforms. Non-resident platforms are expected to comply if they facilitate any of the aforementioned services for Norwegian individuals or companies, including platforms that handle rental of real estate located in Norway. Notably, there is no minimum threshold for reporting—all platforms, regardless of their size or revenue, must comply.
Integration with EU Reporting – Simplified Compliance
Platforms already reporting under the EU’s DAC7 directive can integrate their Norwegian seller data into the same report, minimizing duplication and easing compliance. This synchronization between Norway’s reporting rules and the EU’s framework provides a streamlined approach for platforms operating across borders.
Enforcement & Penalties
While exact penalties for non-compliance have not yet been disclosed, failure to adhere to the new reporting requirements is expected to result in significant fines. Platform operators must implement systems to ensure they can meet the data collection and validation demands starting in 2026.
The Norwegian Tax Authority is expected to provide further details on reporting mechanisms closer to the 2026 deadline. Companies should begin preparing by implementing systems to collect and verify the required seller information. Automated tax compliance solutions, such as those provided by Fonoa, can help streamline the process and ensure timely adherence to the new rules.
Quotes, Data, and Expert Opinions
Norway’s introduction of digital platform reporting rules represents a significant step towards tightening cross-border tax compliance. For platform operators, understanding these regulations is crucial to avoid penalties and ensure smooth operations across multiple jurisdictions.
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