Notice of an audit from Skatteetaten – what to do in the first days
Get a quick overview of what the audit covers and make sure the accounts and the documentation are available. What used to be called a «bokettersyn» is today usually just called a kontroll, and an audit does not in itself mean Skatteetaten has concluded that anything is wrong.
1. Read the notice and find out what Skatteetaten is looking at
Start by checking which years or VAT periods the audit covers, which taxes or duties are included, what documentation Skatteetaten is asking for, the deadline for providing it, and who the case officer is.
2. Involve your accountant early
The business is entitled to be assisted or represented by a representative at every stage of the case. Your accountant can, among other things, extract the SAF-T accounting file and other documentation, reconcile the accounts before the material is handed over, and explain the accounting treatment.
3. Do not delete or overwrite old entries
If you find errors while preparing for the audit, they must not be hidden or tidied away. Once the deadline for updating the books has passed, entries already made must not be altered or deleted directly. A correction is instead made with a new, documented entry, and the original entry must remain traceable.
4. What can Skatteetaten require?
Skatteetaten can require information and documentation of relevance to the audit. That can include the general ledger and trial balance, vouchers and invoices, bank documentation, contracts, correspondence, reconciliations, certain board and company documents, and the SAF-T accounting file. That does not mean every email or internal file can automatically be demanded. The information has to fall within the audit rules and be relevant to the purpose of the audit.
5. What happens in an on-site audit?
Skatteetaten can carry out an audit at the business's premises, including an inspection of the site, a review of archives, a count of assets, an examination of plant and equipment, and copying of electronic data. The general rule is that the business gets reasonable notice and is entitled to be present and to comment. Notice can be omitted where Skatteetaten has reason to believe that advance warning would jeopardise the purpose of the audit. As a general rule Skatteetaten cannot demand access to a private home. The exception is where the business is actually run from there.
6. What if you find errors yourself during the audit?
Do not hide them. Draw up an overview instead: what is wrong, which periods it affects, what the business believes the correct amount is, and what documentation supports that. Where an audit has already been notified and the error falls within its scope, a correction made afterwards will normally not count as a voluntary disclosure for the purposes of the exemption from additional tax. Even so, additional tax is not imposed automatically.
7. Can you challenge what Skatteetaten demands?
In some cases, yes. If the business is ordered to provide information or to assist with an audit, and believes Skatteetaten has no legal basis for demanding it, the order can be appealed under section 10-13 of the Tax Administration Act. The deadline here is short: one week. As a general rule the order must be complied with while the appeal is being considered, unless Skatteetaten grants a postponement.
8. How can the audit end?
An audit can end with Skatteetaten finding no grounds for change, with the business correcting something or Skatteetaten amending the tax or duty, with interest on an increased liability, with additional tax, or – in serious cases – with further action as a criminal matter. Where Skatteetaten is considering a decision against the business, the business must as a general rule be given advance notice and an opportunity to comment before the decision is made.
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This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
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