Country-by-Country Reporting is implemented in Norway with effect from FY16. Deadline for submitting the FY16 report is December 31, 2017. The report shall be submitted electronically in an XML schema in the Altinn portal - a web portal for electronic dialogue between Norwegian business and government agencies.
Constituent Entities of an MNE Group that is resident for tax purposes in Norway must notify the Norwegian Tax Administration.
The notification shall be made in the annual tax return (RF-1028) – in a new item on page 1. No other method of notification is available.
The notification shall contain the identity of the reporting entity and a land code (where the report will be submitted). The land codes contains three digits and can be found here.
Deadline for notification is May 31 in the year following the financial year, i.e. May 31, 2017 for FY16 (same deadline as annual tax return).
In our view, the Norwegian notification procedure should be manageable for most taxpayers.