A system must be established in order to ensure that small companies from the EEA area can submit tax returns and business information without accruing costs for the delivery.

The Norwegian Tax Administration would therefore like to procure licences for a final user system, so that the companies covered by the EEA rules can comply with their obligation to submit tax returns. This is meant to function in the same way as if the companies themselves paid the licences, but the costs for the licences in this case are covered by the Norwegian Tax Administration.

A system must be established in order to ensure that small companies from the EEA area can submit tax returns and business information without accruing costs for the delivery.

The Norwegian Tax Administration would therefore like to procure licences for a final user system, so that the companies covered by the EEA rules can comply with their obligation to submit tax returns. This is meant to function in the same way as if the companies themselves paid the licences, but the costs for the licences in this case are covered by the Norwegian Tax Administration.

Objective and scope

The background for the procurement is that companies are required to submit tax returns and business information in a standardised digital format. This is pursuant to the tax administration regulations § 8-2-8 Obligation to provide information on the business in a standardised digital format.

However the EEA rule does not allow the Norwegian Tax Administration to demand that small companies from the EEA area procure a Norwegian accounting system, or assistance from a Norwegian accountant or advisor in order to submit a tax return and business information in a standardised digital format.

A system must therefore be established to ensure that they can submit tax returns and business information without accruing costs connected to the delivery.

The Norwegian Tax Administration would therefore like to procure licences for a final user system, so that the companies covered by the EEA rules can comply with their obligation to submit tax returns. This is meant to function in the same way as if the companies themselves paid the licences, but the costs for the licences in this case are covered by the Norwegian Tax Administration.

For a more detailed description of the procurement see the requirement specification in Annex 1.