- Implementation of Digital Platform Reporting: Norway will introduce Digital Platform Information Reporting Rules effective January 1, 2026, requiring both resident and non-resident digital platform operators to collect and report detailed seller information aligned with OECD and EU DAC7 standards.
- Scope and Requirements: The rules apply to platforms facilitating various activities, including rental of property, sale of goods, personal services, and transportation rentals. Operators must collect seller details like names, addresses, TINs, and transaction amounts, with no minimum reporting threshold.
- Compliance and Integration: Non-resident platforms are subject to these rules, ensuring comprehensive coverage of digital economic activities. The rules will allow platforms already reporting under DAC7 to include Norwegian data, streamlining compliance efforts and avoiding duplication. Penalties for non-compliance are expected, though details are pending.
Source Fonoa
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