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    Airbnb e l'amministrazione fiscale e doganale norvegese (Skatteetaten)

    You can read this article in Norwegian or English.

    The following information does not apply to VAT-registered hosts who have provided us with their VAT ID number. If you are a VAT-registered host, please make sure that you provide us with your VAT ID number.

    Whether tax-related data can be shared

    We collect VAT on the user service fees we charge in Norway and occasionally, we can be subject to routine audits to ensure that we are paying the correct amount.

    As part of that process, the Norwegian Tax Administration (Skatteetaten) can request limited, tax-related data for transactions on the platform.

    Who we may share tax-related data with

    In Norway, we are working with the Norwegian Tax Administration (Skatteetaten) to comply with valid and legal requests for tax information. Accordingly, tax-related data will be shared with the Norwegian Tax Administration (Skatteetaten).

    When tax-related data may be shared

    Tax related data for transactions from 20 January 2019, which is due to be reported by hosts for income tax purposes from 2020 onwards, may be shared with the Norwegian Tax Administration (Skatteetaten), on a quarterly basis, from June 2019 onwards.

    While we collect and remit VAT to the Norwegian Tax Administration (Skatteetaten) every quarter, hosts don’t have to report the income from those transactions for income tax return purposes until the following year.

    What tax-related data may be shared

    We may be required to share tax-related data for transactions from 20 January 2019 with the Norwegian Tax Administration (Skatteetaten), on a quarterly basis, from June 2019, through the following two stage process:

    Stage 1

    On an ongoing quarterly basis, the Norwegian Tax Administration (Skatteetaten) may request a list of data for all transactions in which VAT was paid in Norway for any period from 20 January 2019.

    The list of tax-related data that we would provide under a Stage 1 request is standard and usually cannot be used to identify individual users. It will contain your Airbnb User ID number, and the Transaction Confirmation Codes that relate to any bookings accepted or made in the relevant period. This data will only identify you if the Norwegian Tax Administration (Skatteetaten) has additional information that links you to a particular Airbnb User ID number or Transaction Confirmation Code.

    You can check out the full list of tax-related data that we may be required to share under a Stage 1 request.

    Stage 2

    After receiving the list of tax-related data that could be shared under a Stage 1 request, the Norwegian Tax Administration (Skatteetaten) may request additional information that will identify hosts (not guests) whom they identify (by reference to the hosts’ Airbnb user ID number) as being of interest.

    You can check out the full list of additional information that we may be required to share under a Stage 2 request.

    Whether information identifying you will be shared

    The two stage process in which tax-related data can be shared with the Norwegian Tax Administration (Skatteetaten) ensures that, for a significant number of users, data that would usually identify them will not be shared.

    That said, we may be required to share data that could identify you under a Stage 2 request(see What tax-related data may be shared).

    How you’ll know whether information identifying you has been shared

    We will notify you if we are required to share data the could identify you under a Stage 2 request.

    How the tax-related data may be used

    Certain EU & EEA tax laws impose legal obligations on companies to keep sufficiently detailed records of tax information in order to enable EU & EEA tax authorities to verify that they have received the correct amount of tax. Companies may be required by law to provide those records to EU & EEA tax authorities.

    The tax laws referred to may require us to share data with the Norwegian Tax Administration (Skatteetaten), including, in limited instances, data that identifies a host.

    EU & EEA Tax authorities are also subject to strict privacy laws, and usually will only be entitled to use and share that data for the purposes of fulfilling their responsibilities set out in local laws. Those responsibilities typically include assessment and enforcement of taxes, recovery of unpaid taxes, enforcing anti money laundering laws, and ensuring the State social security system is aware of a tax payers' earnings.

    For more information on other local laws that may apply to you as a host, check out our Responsible Hosting page.

    Whether other home sharing platforms share your tax-related data

    All home sharing platforms are obligated to comply with valid and legal requests for tax information.

    Privacy

    We understand that you may have privacy concerns about data identifying you being shared with the Norwegian Tax Administration (Skatteetaten). Accordingly, we have worked with the Norwegian Tax Administration (Skatteetaten) to fulfill our legal obligations in a way that takes into account strict data privacy laws.

    The two stage process in which tax-related data may be shared with the Norwegian Tax Administration (Skatteetaten) ensures that, for a significant number of users, data that would usually identify them will not be shared. We will notify you if we are required to share data that could identify you under a Stage 2 request.

    Further helpful resources

    We know that hosts want to pay their fair share of tax but that the process can be confusing. Ahead of the 2020 tax filing deadline, we are launching new tools to help, including a free tax guide for hosts on Airbnb in Norway.

    You can find your Airbnb earnings by going to the Gross Earnings tab in the Transaction History section of your Account page.

    If you have additional questions about taxes, we always recommend contacting a tax advisor in your area.

    For more information on other local laws that may apply to you as a host, check out our Responsible Hosting page.

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    The full list of tax-related data that may be shared in Stage 1 for each transaction is:

    1. Transaction Confirmation code
    2. Airbnb User ID number
    3. Date VAT was collected by us (usually the date on which the booking was made)
    4. Event type (booking or alteration/cancellation)
    5. Time Period (e.g. Quarter 2, 2019, which is 1 April 2019 to 30 June 2019)
    6. VAT country (e.g. Norway)
    7. VAT rate (e.g. 21%)
    8. VAT currency
    9. Total amount (Airbnb Fee + VAT amount collected) (in remittance currency)
    10. Airbnb Fee (in remittance currency)
    11. VAT amount collected (in remittance currency)

    The full list of additional information that may be shared under a Stage 2 request:

    1. Name of host
    2. Host address