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Norway
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Norway
Europe ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
10 February 2027
REGISTRATION DEADLINE
Registration for all RCASPs already required under Norway FSA AML rules
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
5 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: For purposes of verifying the identity of Norwegian residents, RCASPs can make use of a simplifid address search in the National Population Register for determining tax residence.
Information Reporting Requirements: Norway requires reporting of deposit values as of January 1 (including market value and number of units of each crypto-asset and the balance of an fiat currencies held). Information for Norwegian residents will be used to pre-fill tax returns.
Reporting of deposit values can apply to custody service providers resident in Norway even though there are no Exchange Transactions during a given period. See section 7-12 of the Norwegian Tax Administration Act.
Penalty Framework
Non-compliance subject to Chapter 10 of the Tax Administration Act. Section 14-1 of the Tax Administration Act on coercive fines and Section 14-7 of the Tax Administration Act on violation fees cover cases where third parties fail to provide mandatory information pursuant to Chapter 7 of the Act. Chapter 14 of the Act also provides rules on penalties.
Official Sources
🔗 CARF/DAC8 Website: Kryptoeiendeler (CARF)
🔗 Legislative Package: Prop. 91 L (2024-2025)
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.