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.
Important things to keep in mind in order to get a tax deduction:
Keep project account reports
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.
Project reports to the Research Council
Approved projects must submit an annual or final report by 27 March 2025.
Report changes
It is important that our information about the project is up-to-date and correct, both in terms of project content and administrative details.
How to find a project and report in My page?
All SkatteFUNN projects that were previously on My RCN web have now been moved to our new system, My page. Everyone with a role in these projects has been informed about this change via email. The person with the applicant role has received an email explaining how you can find the project and how to submit reports in the new system.
Appeal against rejection
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. They must claim deductions for the R&D expenses via the tax return via a separate topic card called "Tax deduction for research and development". See the Tax Administration's guidance for what you need to do in order to get a tax deduction (in Norwegian).
The project accounts must be approved by a state-authorised or registered auditor. The requirement for an auditor's certification applies regardless of whether the company is subject to the audit obligation or not. See the Tax Administration's website for more information.
The actual tax deduction may be lower or higher than what is budgeted for in the application. This is because the tax deduction is calculated from actual costs, not from the budget.