What happens when the application is approved?
If we approve your application, the organisation representative must first submit a self-declaration for the company and accept the terms and conditions. Then we will create a project with a project number in our system. All further communication takes place in the project, not in the application.
In order to receive a tax deduction through SkatteFUNN, you must keep your project accounts on an ongoing basis and report on significant changes in the project. The project accounts must be hold separate from other parts of the company's operating accounts.
If the project runs for several years, you must submit a status report by 1 March of the year after the project was approved and every year after this. When the approval period is over, you must submit the final report.
It is important that our information about the project is up-to-date and correct, both in terms of project content and administrative details.
You can appeal the decision. There is a separate scheme for appealing SkatteFUNN decisions that differ from our other schemes. The deadline for submitting a complaint is within three weeks of receiving the rejection letter, unless another deadline is specified.
Payment through the tax assessment
The payment is made through the tax assessment, either as a reduction in tax or as a payment for companies that are not in a tax position.
You must claim a deduction for the R&D expenses via the tax return via a separate thematic card called "Tax deduction for expenses relating to research and development". The deadline for submitting the tax return is 31 May each year.
How to fill in the field "Work package ID" in the tax return
The application form for SkatteFUNN has fields for numbering work packages/sub-goals. Each work package is also given a unique ID number, which is not visible to you as an applicant. When you fill in the section " Tax deduction for expenses relating to research and development" in the tax return, you will be asked to fill in the "work package ID", which is this unique ID number.
The easiest way is to use the pre-fill function in the tax return: Enter the project number you were assigned after the approval of the application (not the application number). In this case, certain information about the approved project must be filled in by itself. If this does not work and you still have to fill in all the fileds by yourself, we recommend that you enter the chronological numbering from the application form, i.e. work package 1, 2, 3, etc.
If you have questions about the tax return, you must contact the Norwegian Tax Administration: Deductions for research and development – SkatteFUNN.