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The ESPD and the tax certificate: a checklist for consultancies

The ESPD form and the tax certificate are two of the documents that most often cause stress just before the deadline. Here are the Norwegian rules as they apply from 1 July 2026, and a checklist to use before every tender.

Updated 2026-09-28 · 4 min read · Agentas AS

In short

  • The ESPD is mandatory in every competition above the EEA thresholds. Below them the buyer may ask for a simpler self-declaration.
  • You fill in the ESPD in the buyer’s tendering system, once per competition.
  • The winner must hand over the evidence at once. Have it ready before you submit.
  • Only the winner must provide the tax certificate, and it may not be older than six months, counted from the day the buyer announces the winner.
  • Companies order it from the Norwegian Tax Administration with form RF-1507. It arrives immediately as a PDF.

When do you need an ESPD?

Norway's procurement rules apply from a contract value of NOK 500,000 excluding VAT. The limit was raised from NOK 100,000 on 1 July 2026. How much paperwork you face depends on which part of the procurement regulation the competition follows:

  • Above the EEA thresholds (part III): the ESPD is mandatory in every procedure (§ 17-1). From 21 April 2026 the thresholds for goods and services are NOK 1.63 million for state buyers and NOK 2.5 million for other buyers.
  • From NOK 1.3 million up to the thresholds (part II): the buyer may ask for a self-declaration (§ 8-10), and many use the ESPD here too.
  • Below NOK 1.3 million: the competition need not be published on Doffin, and the buyer has more freedom in what it asks for.

You fill in the ESPD free of charge in the buyer's tendering system, for each competition. The form is a self-declaration: you confirm that you meet the requirements and hand over the evidence later.

What the ESPD contains

  1. Part I describes the buyer and the competition. The buyer fills it in.
  2. Part II is about you: the company, who represents it, other companies you rely on, and subcontractors you use without relying on them.
  3. Part III covers the exclusion grounds: criminal convictions, unpaid tax and social contributions, insolvency, conflicts of interest and grave professional misconduct.
  4. Part IV covers the qualification requirements. Sometimes the buyer lets you simply tick that all requirements are met.
  5. Part V is used only when the buyer limits the number of candidates.
  6. Part VI is the declaration that your answers are correct and that you can hand over the evidence without delay.

The mistakes that cost you

  • Mixing up requirements and evidence. The ESPD asks whether you meet the requirement. The proof comes later.
  • A "yes" on an exclusion ground without explanation. If something has happened, describe what you have done to put it right, so the buyer can assess it.
  • One ESPD for several companies. Every company you rely on, and every member of a group of suppliers, files its own ESPD (§ 17-1(6)).

Which requirements a buyer may set, and how to check them, is in the guide to qualification requirements.

When the evidence is requested

The buyer may ask any supplier for the evidence at any point in the competition. Before awarding, the buyer must ask the chosen supplier for up-to-date evidence at once (§ 17-1(3) and (5), § 8-10(2) in part II). DFØ suggests a deadline of one to two working days, so the documents should be ready when you submit.

The buyer may not ask for documents it already has or can fetch free of charge from a database (§ 17-1(4)).

The tax certificate: the rules from 1 July 2026

The requirement is now in the Public Procurement Act (anskaffelsesloven) § 5l. The buyer must require the chosen supplier to show a certificate for tax and VAT, or to make the information available, for example through eBevis. It applies to Norwegian suppliers only.

The certificate may not be older than six months, counted from the day the buyer announces who has won. Before 1 July 2026 the six months ran from the tender deadline, so older guides can give the wrong answer.

How to order the tax certificate

  1. Go to the form "Opplysninger om skatt og avgift" (RF-1507) on skatteetaten.no. Form RF-1316 is for private individuals.
  2. Log in with a role that gives access, such as limited signing rights, an accountant or auditor role, or the "Skatt næring" access package.
  3. The certificate arrives immediately as a PDF in the company's inbox on the Tax Administration's Min side. It shows tax, VAT and employer's contributions. You can add the buyer as a copy recipient.

Checklist before you submit

  • Registration in the Central Coordinating Register and the Register of Business Enterprises. The buyer can usually look it up itself.
  • Your latest annual accounts and a credit rating, if the competition sets financial requirements.
  • References from the last three years, with a contact person at the customer.
  • CVs for the people you offer. See the guide to tender CVs.
  • Copies of ISO certificates, or a description of your quality system.
  • A commitment letter from any company you rely on, and its own ESPD.
  • A fixed routine for ordering the tax certificate the same day you hear that you have won.

Other declarations you may meet

The health, safety and environment self-declaration (HMS-egenerklæring) is no longer in the procurement regulation, but some buyers still ask for it. For service contracts above the notice threshold the buyer must set requirements on pay and working conditions (anskaffelsesloven § 5e). This matters mainly in industries with a generally applicable or nationwide collective agreement, so read the contract terms in each competition.

Questions

Must we submit the tax certificate with the tender?

No. Under anskaffelsesloven § 5l the buyer must require it from the winning supplier. It may not be older than six months, counted from the day the winner is announced.

Can we reuse an ESPD from an earlier competition?

The form is filled in for each competition, because part I and the requirements in part IV follow the competition. Your answers about the company and the exclusion grounds are often the same, so keep them in one place.

What are the thresholds in 2026?

From 21 April 2026 the EEA thresholds for goods and services are NOK 1.63 million for state buyers and NOK 2.5 million for others. The national threshold is NOK 1.3 million, and the rules apply from NOK 500,000. All amounts exclude VAT.

Sources

This guide explains the rules in plain words. It is not legal advice: the tender documents and the regulations decide.

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