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SKATTEFUNN – REPORTING

iS YOUR PROJECT APPROVED?

Before ongoing project accounting, the following costs directly related to the implementation of the project are deductible. Types of costs include:

Related Parties 2 560X400

Purchase of services from related parties

Purchase of services from related parties is limited to a maximum hourly rate of NOK 700.

 

Patent 2 560X400

Patenting

Patenting costs for initial patenting for SMB (Small and Medium-sized Enterprises).

Overseeing 560X400

Personnel managing, supporting, and overseeing

Costs for personnel managing, supporting, and overseeing the project, whether they are internal staff or hired resources.

External Services And Labor

External services and labor

External services and labor billed to the company and directly related to project implementation. There is no limit on the maximum hourly rate, and the invoiced amount will normally apply.

Services Abroad 560X400

Purchase of services from abroad

Purchase of services from abroad can be included in a deductible basis for countries that Norway has a tax treaty or information exchange agreement with.

Capital 560X400

Capital

Capital costs for the implementation of R&D projects can be included in the cost basis. It must be documented that the capital costs have been necessary to carry out the project, e.g., to finance purchased services. Capital costs can include interest costs related to loans or costs associated with raising equity.

Recruitment 560X400

Recruitment

Recruitment costs can be included for personnel managing, supporting, and overseeing the project. If you have costs for recruiting personnel specifically for a project, these costs can be included in the deductible basis. If recruitment costs are related to internal staff, it is assumed that these costs are intended to be covered by the arbitrarily calculated hourly rate.

Personell Costs

Personell

Personell costs recorded continuously with time sheets, documenting the number of hours the company´s employees spend on each sub-goal. The hourly rate is calculated arbitrarily as 1.2 per mille * agreed annual salary, limited to NOK 700 per hour. Overhead costs and indirect costs (e.g., social costs, rent, telecommunication, IT, etc.) are considered covered by the flat rate rule for personnel costs.

Equipment 560X400

Equipment

Purchased equipment that is bought and necessary for project implementation can be fully expensed if it will not be used after the project is completed. If the equipment's lifespan is longer than the project's duration, the costs charged to the project should be determined based on the tax depreciation taken within the project's lifetime. If the equipment is also used for purposes other than R&D projects, such as in the company's regular production, the costs must be prorated between the R&D project and other uses.*

* Leased equipment that is rented and necessary for project implementation can normally be expensed. This does not apply to ordinary office equipment assumed to be covered by the arbitrarily calculated hourly rate. If the equipment is also used for other purposes, such as in the company's regular production, the costs must be prorated between the R&D project and other uses.

The company's own equipment can be included as the calculated rental price in the deductible basis if the project requires the use of special equipment owned by the company.