Norwegian Tax Administration
Description of file format for information
concerning deposits, loans and interest to the
Norwegian Tax Administration
Applicable from the 2013 income year with reporting commencing in
2014.
Version 2.1
10 December 2013
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Norwegian Tax Administration
Contents
1
2
Introduction ........................................................................................................................ 3
1.1
Glossary ....................................................................................................................... 3
1.2
Principal changes to the file format ............................................................................. 4
1.3
Marking of changes in the file format ......................................................................... 5
Structure and format of the XML document ...................................................................... 5
2.1
XML Schema Definition ............................................................................................. 5
2.2
UTF-8 character set ..................................................................................................... 5
2.3
Namespace ................................................................................................................... 5
2.4
XML Document structure ............................................................................................ 6
2.5
Unique identification of statement .............................................................................. 6
2.6
Correction of statements .............................................................................................. 7
2.7
XML element descriptions .......................................................................................... 7
2.8
Example files ............................................................................................................. 15
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Norwegian Tax Administration
Summary of changes
Version
2.1
Date
Description of change
16 August 2013


This document supersedes
"Feltbeskrivelser Saldo-Rente" (Field
descriptions Balance-Interest)
The main format changes are described in
section 1.2
Carried out by
The SITS/MAG project
1 Introduction
This document describes the requirements applicable to file attachments submitted in
connection with the reporting of tax assessment statements for deposits, loans and interest via
Altinn forms. It is assumed that attachment files meet the specifications for such files laid
down by the Norwegian Tax Administration here.
This document briefly describes the content of each element in the XML document. You will
find a more detailed functional description of the expected content of the various fields in the
tax assessment statements on the Norwegian Tax Administration's website:
skatteetaten.no/likningsoppgaver.
The target group for this document consists of anyone who is required to submit statements or
tax assessment statements.
1.1 Glossary
Some key words and terms used in this document are described below:
Term
Explanation
UML (Unified Modelling
Language)
Unified Modelling Language (UML) is an industry standard
for data-related modelling, administered by an international
consortium called the Object Management Group (OMG).
UTF-8
UTF-8 is a standard which defines a unicode character set with
variable character length. The standard covers the Norwegian
letters, as well as the characters in many other languages.
The first 128 characters of UTF-8 are backwards-compatible
with the US-ASCII standard.
XML (Extensible Markup
Language)
XML is a universal extensible markup language. XML is a
tool for sharing structured data between information systems,
particularly via the internet. The XML file format organises
data into a hierarchical structure. The format is an ordinary
text format, readable by humans, where marks ("tags") give
information on the content.
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Norwegian Tax Administration
Term
Explanation
XSD (XML Schema
Definition)
An XML format used to define the structure and legal content
of an XML document. An XML Schema document can be
used to validate a given XML document with regard to
structure and content formats.
1.2 Principal changes to the file format
The table below describes the changes made to the file format for the 2013 income year.
1.2.1 No changes for ordinary statements
No changes are necessary for ordinary statements. A number of minor changes have been
made to the file format, but the format and structure for ordinary statements approved in
connection with reporting for 2012 remain valid.
1.2.2 Changes concerning replacements/corrections
The functionality for the replacement/deletion of statements has changed:




The submission types "erstatningsleveranse" and "erstatningsoppgaver" have been
deleted and are no longer valid values.
The element <erstatterReferanse> has been deleted, as this field was linked to
submissions of the "erstatningsleveranse" type.
Statements can be replaced by sending an ordinary submission with <oppgave> (same
unique identification as the previously submitted statement).
Statements can be deleted by sending an ordinary submission with <sletteoppgave>
(same unique identification as the previously submitted statement).
1.2.3 Expansions of the message format (optional)
The message format has been expanded with fields for:


Source system
International Taxpayer Identification Number
New element - <kildesystem>
For end user systems/specialist systems, information concerning the generating system should
where possible be added to the element <kildesystem>.
New element - <internasjonalIdentfikator>
Optional fields have been added to indicate the TIN (Taxpayer Identification Number) of the
account holder and/or user where applicable.


TIN is an international term that is widely used in the exchange of tax data between
the tax authorities in the OECD countries.
The field is relevant to foreign individuals/enterprises which do not have a Norwegian
national ID number/organisation number.
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Norwegian Tax Administration
1.2.4 Specification of format controls
Based on the experience that has been gained of reporting for 2012, a number of minor
changes/specifications have been implemented in the format rules:



Surname of personal account holder must be specified with a value
The format control of contact information (telephone number and e-mail address) has
been simplified
Max. length of name set to 100 characters
1.2.5 Requirements concerning file attachments

The zipping of XML files into a ZIP file prior to uploading as a file attachment is no
longer required, and unzipped file attachments (xml) are now permissible provided the
attachment does not exceed the maximum size for file attachments (200 Mb)
1.2.6 No statements to submit

A new type of submission ("ingenoppgaver") for statement submitters who are subject
to a reporting duty but do not have any tax assessment statements for the income year
concerned
1.3 Marking of changes in the file format
Changes in the format are indicated by a yellow background colour in the document.
2 Structure and format of the XML document
2.1 XML Schema Definition
The format of the XML document that must be submitted is defined in XML Schema
Definition (XSD). For the statement type "Innskudd, utlån og rente", the attachment
"saldorente_<versjon>.xsd" contains this definition. It is assumed that the XML files that are
submitted validate against this XSD document.
2.2 UTF-8 character set
The UTF-8 character set must be used in the encoding of the XML document.
To indicate that UTF-8 has been used as a character set, the following must be placed at the
start of the XML file:
<?xml version="1.0" encoding="UTF-8"?>
2.3 Namespace
The element <melding> and all underlying types are defined in the namespace:
xmlns="urn:ske:fastsetting:innsamling:saldoRente:2.0"
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Norwegian Tax Administration
Reference to this namespace, as well as reference to the standard namespace for XML
instances, is made as attributes on the first element in the <melding> submission:
<melding xmlns="urn:ske:fastsetting:innsamling:saldoRente:2.0"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
2.4 XML Document structure
The diagram below is a UML representation of the XML schema and shows the structure of
the XML document.
Figure 1 – Document structure (UML)
2.4.1 Amount fields
All the amount items must be specified in whole NOK. The amount must be rounded to the
nearest whole NOK (normal rounding rules). If an amount item is less than 50 øre, NOK 0
should be specified.
2.5 Unique identification of statement
A submitted statement is uniquely identified by the statement submitter, the income year and
account as described below:
Statement submitter

A statement submitter is identified through a Norwegian business enterprise
number(organisation number)
Account

Account is identified by account number
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Norwegian Tax Administration
2.6 Correction of statements
In connection with the correction or deletion of a previously submitted statement, the
requirement is that the new statement must have the same unique identifier as the original
statement. This is because the Norwegian Tax Administration's systems must realise that this
is a correction and not a new statement.

See section 2.5 for a description of unique identifiers for statements
2.6.1 Correcting a statement
A previously submitted statement can be corrected by submitting a new statement
(<oppgave>) with the correct values. The new statement will then replace the previously
submitted statement.
If there is an error in one or more of the indicator fields in a previously submitted statement,
this statement must be explicitly deleted (<sletteoppgave>). This means that a statement with
the correct values and a deletion statement must then be submitted in order to delete the
statement that was incorrect.
2.6.2 Deleting a statement
Previously submitted statements can be deleted by submitting a deletion statement
(<sletteoppgave>) with the same unique identifier as the statement that is to be deleted.
2.7 XML element descriptions
The table below describes the various elements (fields) to be included in the XML document.
The first column in the table indicates the type (complexType) in which the element is
defined.
Type
Element
Element description
<melding>
The submission's starting point of the type "Melding".
The element <melding> is the root element in the XML
document.
Melding (Notification)
<leveranse>
A collection of statements from a single statement
submitter, which are submitted at the same time.
A "melding" must consist of at least one submission of
the "Leveranse" type.
Leveranse (Submission)
<kildesystem>
Specification of end user system and/or data system used
for generating the submission/file attachment.
The element is optional. Max. 100 characters.
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Norwegian Tax Administration
Type
Element
Element description
<oppgavegiver>
Statement submitters are banks, insurance companies,
etc. which have money for management or which carry
out lending activity.
The submission's statement submitter is defined in the
type Oppgavegiver.
<inntektsaar>
The year that the statement/tax assessment concerns.
The income year is specified using four digits.
<oppgavegiversLeverans
ereferanse>
A unique reference to a submission from a given
statement submitter. The statement submitter's
submission reference must be unique for a given
statement submitter, income year and statement type.
This reference will be shown in the acknowledgement
from the Norwegian Tax Administration and can be used
as a reference in connection with enquiries.
The element is optional. Max. 100 characters.
<leveransetype>
Indicates whether the submission has new/amended
statements (ordinaer) or whether a statement submitter
has no statements to report (ingenoppgaver).
Legal values:


ordinaer
ingenoppgaver
<presentasjonsnavn>
Presentation name of the tax return. Used only by
agreement with the Norwegian Tax Administration.
<oppgave>
Set of statements of the Konto type.
If the submission type is "ingenoppgaver", zero
statements will be accepted. Otherwise, the submission
must contain at least one statement.
<sletteoppgave>
Use a delete statement to delete a previously submitted
statement.
See the definition of the type SletteoppgaveKonto for
the keys which must be specified for the deletion of a
statement.
<oppsummering>
Check-sums calculated at submission level for the
statements in the submission.
See the definition of the type KontoOppsummering.
Oppgavegiver (Statement submitter)
<organisasjonsnummer>
The 9-digit organisation number (Norwegian business
enterprise number) of the statement submitter.
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Norwegian Tax Administration
Type
Element
Element description
<organisasjonsnavn>
Business enterprise name of the statement submitter.
Max. 100 characters.
<kontaktinformasjon>
General contact information for the Norwegian Tax
Administration linked to the submission of this statement
type. Notification of message in Altinn will also use this
information for mediation.
Must be completed if a submitter is submitting on behalf
of a number of statement submitters, i.e. several
submissions are being submitted.
For those who are only submitting on behalf of
themselves (i.e. submitter = statement submitter), this
information will be submitted in the Altinn submission
form and may be excluded from the file.
See the type Kontaktinformasjon for the elements that
can be specified.
Kontaktinformasjon (Contact information)
<navn>
Name of the statement submitter's contact person for the
submission.
Max. 100 characters.
<telefonnummer>
Telephone number on which the statement submitter's
contact person can be reached.
Max. 20 characters.
<varselEpostadresse>
E-mail address of the statement submitter to which
notification of a message in Altinn
(acknowledgements/error messages) may be sent.
The e-mail address is specified in the format
"ola.nordmann@bedrift.no" (the quotation marks must
not be included).
Max. 254 characters.
<varselSmsMobiltelefon
nummer>
Telephone number of the statement submitter to which
notification (SMS) of a message in Altinn
(acknowledgements/error messages) may be sent.
Must consist of numbers only. +XX is also accepted in
front of foreign numbers, where XX is the country code.
Max. 20 characters.
Konto (Account)
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Norwegian Tax Administration
Type
Element
Element description
<kontonummer>
Unique identifying field for an account within a
statement submitter.
If the account has a number in accordance with the
Norwegian standard (11 digits), this must be used.
In the case of credit card accounts without another
account number, the credit card number can be used (16
digits).
Otherwise, a different unique identifying number must be
used/constructed for the account. This could be an
agreement number, accounting number, employee
number or similar.


It is also recommended that account numbers
which concern anything other than bank accounts
consist of digits only
It is important that exactly the same account
number is used in connection with the correction
of previously submitted statements. If this is not
the case, the correction will be in addition to the
previously submitted statement
If the person has a number of loans, these loans must be
either merged or reported under different account
numbers.
Identical account numbers in the same submission will
not be accepted.
In the case of accounts marked with a
"skattekontoegnethet" greater than 0, the account number
must consist of 11 digits.
<utlaan>
Balance of the account (in whole Norwegian kroner) at
the year-end if the account concerns a loan. The amount
must be a positive number.
<innskudd>
Balance of the account (in whole Norwegian kroner) at
the year-end if the account concerns a deposit. The
amount must be a positive number.
<skattekontoEgnethet>
Tax settlement account coding. Relevant to banks only.
Prioritisation of whether the account is suitable for
paying excess tax to.
Can have the value 0, 1, 2 or 3, or be empty.
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Norwegian Tax Administration
Type
Element
Element description
<renter>
Interest information
http://www.skatteetaten.no/no/Altom/Likningsoppgaver/Rettledninger/saldo-og-renter/
Cf. Stipulation of the interest amount
Cf. Defaulted loans
See the type Renter for the fields that can be specified.
<kontoeier>
Information on the account holder.
Account holder is either of the PersonligKontoeier
(personal account holder) type or the
VirksomhetsKontoeier (business account holder) type.
All account holders have an address. What must be
specified by other information will be determined by
whether they are entities/enterprises or private
individuals.
See the type Kontoeier for the fields that must be
specified.
<disponent>
Used if any "disponent" (user/signee) is an enterprise.
See the type Disponent for the fields that are to be
specified.
SletteoppgaveKonto (Delete statement Account)
<kontonummer>
Unique identifying field for an account within a
statement submitter.
Renter (Interest)
<opptjenteRenter>
Interest on deposits. The amount must be a positive
number in whole Norwegian kroner.
<paaloepteRenter>
Interest on loans. The amount must be a positive number
in whole Norwegian kroner.
<betalteMisligholdteRent
er>
Paid defaulted interest. The amount must be a positive
number in whole Norwegian kroner.
<tilbakebetalteMislighol
dteRenter>
The amount must be a positive number in whole
Norwegian kroner and consist of reversed defaulted
interest which is referred to in the guidance.
Kontoeier (Account holder)
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Norwegian Tax Administration
Type
Element
Element description
<kontoeier xsi:type="">
Account holder is an abstract type and the type of
account holder that the statement concerns must be
specified:
...
</kontoeier>


xsi:type="PersonligKontoeier" (personal
account holder)
xsi:type="Virksomhetskontoeier" (business
account holder)
Common elements for account holder (both types)
<sektorkode>
The sector code for the account holder; cf. Statistics
Norway's (SSB) standard.
SSB introduced new four-/five-digit sector codes from
the 2012 income year.
Banks are asked to report accounts using the correct
sector code as either four or five digits.
Other statement submitters must not report the sector
code.
The sector code helps the Norwegian Tax Administration
to decide which account holders there is no absolute
identification requirement for through Norwegian
national identity number.
In the long term, the correct use of sector codes will
result in less feedback to the bank concerning lack of
identification.
<adresse>
Residential address/business address for account holder.
See the type GenerellAdresse for the fields that are to be
specified.
Additional elements for <kontoeier xsi:type="personligKontoeier">
<foedselsnummer>
Personal identity number. The account holder's
Norwegian national ID no. or D no. 11 digits. If the
person does not have a Norwegian national ID no./D no.,
the date of birth can be reported in the format
ddmmyy00000.
<internasjonalIdentfikato
r>
TIN (Taxpayer Identification Number) is an international
term that is widely used in the exchange of tax data
between the tax authorities in the OECD countries.
The field is relevant to foreign individuals/enterprises
which do not have a Norwegian national ID
number/organisational number.
See the type InternasjonalIdentifikator for the fields
that are to be specified.
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Norwegian Tax Administration
Type
Element
Element description
<fornavn>
First name of account holder.
Text string of max. 100 characters.
<mellomnavn>
If the account holder's middle name is explicitly
available, it must be entered here. In the event of doubt, it
can be placed after the surname.
Text string of max. 100 characters.
<etternavn>
Surname of account holder.
If the statement submitter has saved the name in such a
way that it is difficult to split into a first name and
surname, the full name may be entered under surname.
Must contain a value - text string of max. 100 characters.
Additional elements for <kontoeier xsi:type="virksomhetsontoeier">
<organisasjonsnummer>
Norwegian business enterprise number. Field for the
account holder's organisation number. 9 digits.
If the account holder is a foreign account holder without
a Norwegian organisation number, nine zeroes
(000000000) must be entered in this field.
<internasjonalIdentfikato
r>
TIN (Taxpayer Identification Number) is an international
term that is widely used in the exchange of tax data
between the tax authorities in the OECD countries.
The field is relevant to foreign individuals/enterprises
which do not have a Norwegian national ID
number/organisational number.
See the type InternasjonalIdentifikator for the fields
that are to be specified.
<organisasjonsnavn>
Business enterprise name.
Text string of max. 100 characters.
InternasjonalIdentfikator (International identification number)
<identifikator>
Identification number
<identifikatortype>
Type of identifier. Here, the value is "TIN" (Taxpayer
Identification Number), which is currently the only legal
value.
<utstedtAvLand>
Country code for the country that issued the identification
number. Country codes are reported using the ISO-3166alpha-2 standard (two characters).
GenerellAdresse (General address)
<adressetekst>
Address of the account holder (not including postal town
information).
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Norwegian Tax Administration
Type
Element
Element description
<postnummer>
Postal number of the account holder.
(No restriction on length), both Norwegian and foreign
postal numbers may be entered here.
<poststedsnavn>
Postal town of the account holder.
If it is not possible to distinguish between the postal
number and the postal town (e.g. in the case of foreign
addresses), the postal number + postal town can be
entered here.
<landkode>
The country code for the account holder's address.
The country code can now only be reported using the
ISO-3166-alpha-2 standard (two characters).
Disponent (User)
<disponent xsi:type="">
...
</disponent>
"Disponent" (user/segnee) is an abstract type and the type
of user that the statement concerns must be specified:


xsi:type="PersonligDisponent" (Account
user/signee that is a person)
xsi:type="Virksomhetsdisponent" (Account
user/signee that is a business enterprise)
Elements for <disponent xsi:type="PersonligDisponent"
<foedselsnummer>
Norwegian national ID no. or D no. 11 digits. If the
person does not have a Norwegian national ID no./D no.,
the date of birth can be reported in the format:
ddmmyy00000
<internasjonalIdentfikato
r>
See the description under "Account holder".
<fornavn>
The first name of the personal user.
Text string of max. 100 characters.
<mellomnavn>
The middle name of the personal user.
Text string of max. 100 characters.
<etternavn>
The surname of the personal user.
Text string of max. 100 characters.
Elements for <disponent xsi:type="Virksomhetsdisponent"
<organisasjonsnummer>
Norwegian business enterprise number. Field for
organisation number for any user. 9 digits.
<internasjonalIdentfikato
r>
See the description under "Account holder".
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Norwegian Tax Administration
Type
Element
Element description
<organisasjonsnavn>
Business enterprise name.
Text string of max. 100 characters.
KontoOppsummering (Account Summary)
<antallOppgaver>
Indicates the number of statements in the submission.
<sumInnskudd>
Sum of all deposit amounts in the statements belonging
to a submission.
The amount must be specified in whole Norwegian
kroner.
<sumUtlaan>
Sum of all loan amounts in the statements belonging to a
submission.
The amount must be specified in whole Norwegian
kroner.
<sumOpptjenteRenter>
Sum of all interest on deposits amounts in the statements
belonging to a submission.
The amount must be specified in whole Norwegian
kroner.
<sumPaaloepteRenter>
Sum of all interest on loans amounts in the statements
belonging to a submission.
The amount must be specified in whole Norwegian
kroner.
<sumBetalteMisligholdte
Renter>
Sum of all paid defaulted interest amounts in the
statements belonging to a submission.
The amount must be specified in whole Norwegian
kroner.
<sumTilbakebetalteMisli
gholdteRenter>
Sum of all reversed defaulted interest amounts in the
statements belonging to a submission.
The amount must be specified in whole Norwegian
kroner.
2.8 Example files
Attached are some example files to help you understand the format and content of the reports.
Purpose
File name
Description
Normal
submission
saldorente_v2_eksempel_normal.xml
XML file showing an example
of a normal submission of new
statements.
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Norwegian Tax Administration
Purpose
File name
Description
Correction
of
statement
Saldorente_v2_eksempel_korreksjon.xml
XML file showing an example
of a submission where the
statement submitter corrects a
selection of previously
submitted individual
statements.
Deletion of
statement
saldorente_v2_eksempel_slett.xml
XML file showing an example
of a submission where the
statement submitter deletes a
previously submitted
individual statement.
No
statements
saldorente_v2_eksempel_ingen.xml
An example which shows how
a statement submitter can fulfil
the reporting obligation
without having any statements
to report.
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