Norway’s parliament has approved the government proposal to introduce new reporting requirements for digital platforms on 4 April 2025.
These proposals align with the OECD Model Rules for Reporting by Platform Operators and the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA), which Norway signed in November 2022.
The bill introduces new disclosure requirements for digital platforms and providers of exchange and storage services for crypto assets.
The draft bill is based on the OECD’s standard for automatically sharing income data from digital platforms, “Digital Platform Information” (DPI). The standard includes mandatory and voluntary parts. The Ministry of Finance proposes implementing the mandatory part in Norwegian law.
Under the standard, Norwegian digital platforms, both resident and non-resident, must report third-party information to tax authorities regarding foreign taxpayers’ real estate rentals and service sales conducted through the platform.
The Ministry proposes implementing the voluntary standard for reporting rentals of transport through digital platforms. Platforms must report foreign taxpayers’ rental activity, which will be shared with their home countries. Likewise, Norway will receive information on its taxpayers using digital platforms in other countries. The obligations currently exclude the sale of goods, though this may be included at a later date.
The Ministry has proposed that the changes take effect on 1 January 2026, with the initial reporting to tax authorities and the exchange of information with other countries beginning in 2027.
