Årsoppgave from a kindergarten in Norway – what is it?

Årsoppgave for pass og stell av barn, barnehage

What is this document?

A story from kindergarten in Norway it is otherwise known as the annual report, i.e. a document collecting the most important information related to settling accounts with this institution. We can see on it, among other things, how much did we pay for kindergarten in a given year, which is especially important to us.

Why am I getting this?

The kindergarten or the commune where the kindergarten is located must report all information related to billing to the tax office in Norway – including how much you paid for kindergarten. For the sake of transparency and for your information, årsoppgave is sent to youto check whether the information on it and that sent to the tax office is correct in line with reality.

This does not mean that Skatt will tax you additionally - even contrary! Read more later in the article.

What data does årsoppgave contain?

The document usually includes:

• header with the name of the commune/kindergarten and address, organizational number, and possibly a logo
• name and surname of the person issuing the årsoppgave along with contact details
• document title
• information text, i.e. the main content of the document itself:
  • what amount was reported to the Tax Office in Norway
  • for which child fees were incurred
  • information that additional costs are not deductible and are therefore not included in the above-mentioned amount
  • Informacja about the necessity of keeping the document
  • information that the document was also sent to the Tax Office

An example årsoppgave looks like this:

First of all, in the kindergarten årsoppgave we are interested in information about invoices paid by you for stays in the kindergarten and/or after-school club/SFO of your child/children. It shows the amount for a child's attendance at the facility, excluding additional fees for meals, etc. - these are taken into account only fees for a place in kindergarten.

Can I deduct the costs of daycare and SFO from my taxes?

On the årsoppgave from the kindergarten in Norway there is amount, which was paid by you for the child's stay in the facility. This is amount, which does not include fees such as additional meals. This means in practice that the amount on årsoppgave is the amount that (not always, but often) you can deduct from your tax.

Why is that? Because you can deduct fees related to your child's attendance at kindergarten and SFO, but you can't deduct additional costs related (except for fees for transport to kindergarten – you will find more information here (click)).

Who can deduct kindergarten and SFO costs in Norway?

To deduct child-related expenses, one condition must be met:

• the child must not be older than 12 years or, in the case of disabled children, 18 years (medical or social welfare certificate required)

You can also benefit from the deduction if the child is outside Norway with the other parent!

How much can I gain?

You can deduct a maximum of:

• NOK 25.000 for the first child
• NOK 15.000 for each additional
• is also eligible deduction of NOK 1,83 for each kilometer of travel to kindergarten/SFO, or deduction of actual costs (e.g. bus), up to NOK 100.880. This also includes kilometres travelled to and from work.

It is worth noting here that if both parents of a child benefit from the deduction – they must divide it between themselves. This means that if we have one child, we can jointly deduct a total of NOK 25.000 (e.g. half the child's mother and half the child's father). The deduction can be divided in any way.

What if the amounts on my årsoppgave do not match what I paid?

In that case it's worth it contact the institution issuing the document and clarify the matter. In case of disagreement about the amount, if you know that you are able to prove your point - nothing is lost, you can manually enter the correct amount in annual return.

Is this automatically transferred to skattemelding?

Yes, the paid amount is visible on the årsoppgave and is linked to it the deduction should be automatically included in your annual tax return, with automatic division between the child's parents (standard 50:50). If this is not the case, it is worth correcting the statement, which will mean reducing the final tax payable or increasing the tax refund, thereby leaving more money in your pocket.

What if I didn’t receive such a document but I should have?

By the end of January, you should have received all the annual statements – from your employer, bank, insurance company, etc. If February has passed, the annual statement is just around the corner, and you haven’t received the årsoppgave from the kindergarten yet – it’s worth contacting the kindergarten or the municipality to which the kindergarten belongs and asking for this document to be sent. This is mandatory, so a request should be sufficient in the vast majority of cases.

Do I have to pay for årsoppgave?

Not, the document is completely free and if someone demands that you pay for it, it is worth reporting such practice to the police. However, we do not know of any cases in which someone would ask for such a fee.

I can't contact the kindergarten and I know the amount is incorrect, what should I do?

You do not need to try to contact the kindergarten any further. The mere fact of having the document is only to make it easier for you to check whether the deduction has been taken into account correctly. Without årsoppgave, you have to calculate the costs for which you are entitled to the deduction yourself and determine for yourself whether everything is true. This NOKok is also worth doing in a situation where we have årsoppgave – the kindergarten or the municipality can also make mistakes here. Then, when we already know the final amount, it is enough to manually you will correct the skattemelding and correct the deduction amount.

Author of the article: Marcin – marcin@efirma.no