Form for reporting aggregate information about the activity large multinational enterprises have in all countries they do business (country-by-country reporting).
Start serviceAbout this form
Multinational enterprises with a consolidated revenue of NOK 6 500 000 000 or more in the year before the financial year.
The form consists of the following parts:
contact information
attachment
sign and submit
In order to complete this form you need the Altinn role Regnskapsmedarbeider, Revisormedarbeider or Regnskapsfører uten signeringsrett.
Signing requires the role Begrenset signeringsrettighet, Utfyller/innsender or Regnskapsfører med signeringsrett.
If you don't have the roles, you need someone who has them to assign them to you. Please see our help pages for guidance about roles and rights.
Make sure that you have the necessary roles well before the deadline.
Only valid personal number and organization number may be used to log on.
The service requires log on with security level 2 or higher. In order to read the feedback to the submitted schema, security level 3 or higher is required.
November 15th: Open for reporting in Altinn.
December 31st: Deadline for reporting in Altinn.
The attachment has to be in XML-format. It is not possible to send in zipped files. More information about the content and format is available at www.skatteetaten.no/cbc
The legal basis for the duty to report is in only available in norwegian at skatteforvaltningslovens § 8.12 Melding om flernasjonale konserns fordeling av inntekt, skatt mv and Forskrift til skatteforvaltningsloven 8.12
Spørsmål om skjemaet?
Skatteetaten svarer på spørsmål om utfylling av skjemaet:
E-post: llr@skatteetaten.no
