/periodandyear/help/taxation/reconciliation-bs/vat-and-fees/tax-withholding section 2026-01-30T16:46:18+01:00 # Tax Withholding The function **Tax Withholding** is available for **Period closing** and **Year-end closing** and is found under **Reconciliation BS - VAT & fees**. Reconciliation of **Tax Withholding** is an automated reconciliation of data from five different sources: - Tax Withholding (reference account 2600 in the chart of accounts) - Bank deposits, tax withholdings (reference account 1950 in the chart of accounts) - Reporting of A-messages to Altinn (A07 Reconciliation information) - Payment voucher for the bimonthly payment of Tax Withholding (currently registered manually) - Due deduction and contribution deduction (reference account 2610 and 2620 in the chart of accounts) The feature for retrieving data from Altinn automatically fills in an order (form A-06) that generates a message (A07) for each month and for the year so far, which is retrieved from Altinn. This information contains information on payroll, payroll taxes and tax deductions that are used in the reconciliation. By fetching data from Altinn and the financial system, and then comparing this, the reconciliation is performed and documented for account 1950 Bank deposits and account 2600 Tax withholding. The only thing the user needs to do is check and enter voucher information (voucher number, date and amount) for when payment of the term. By checking to **Create Tax Withholding specification appendix automatically**, reconciliation attachments will be produced for account 2600 Tax Withholding and 1950 Tax Withholding Deposit. The reconciliation can be made for each month, but it is always made for pair of months as it is in the rules for the payment terms. The reconciliation appendix for balance accounts is connected to account 2600, where the reconciliation amount for tax withholding for the term is shown. The amount will be the reported amount for last term collected from Altinn. If this amount is the same amount as the unpaid tax withholding on account 2600, then it will not be a difference on the account. The reconciliation appendix for balance accounts is also connected to account 1950, but without amount. Then, it is easy to show if the tax withholding amount on the account is the same as the amount on account 1950 Bank deposits. If account 1950 Bank deposits contains a provision for withholding tax or contribution tax, this will be taken into account and deducted when reconciling tax withholding. /periodandyear/help/taxation/reconciliation-bs/vat-and-fees/tax-withholding/tax-withholding-2026 page 2026-01-30T16:46:18+01:00 # Reconciliation of Tax Withholding 2026 The reconciliation of withheld tax (**forskuddstrekk**) is updated as of **2026** with the following new features: * Payment transactions in account **2600 Withheld Tax Payable** will be identified by **A-melding date (salary payment date) and amount**. * Support for downloading one a-melding per payroll payment in the period. * Identification of payment transactions is **done automatically** but can be overridden by the user. * Reconciliation of withheld tax is **synchronized with the reporting period** for balance reconciliation. * New payment method for withheld tax with the **discontinuation of the bank account for tax withholding**. --- ## Reconciliation between Accounting and A-melding (Tax/Salary Reporting) By clicking the **Altinn icon** in the upper right, reconciliation information is requested from Altinn (**A-07**). The information is then produced by the Norwegian Tax Administration (**Skatteetaten**) and made available through the Altinn portal, before being downloaded by the Period & Year module. > **Note:** This is the same functionality as before, but during the first half of 2026, it will be replaced by expected new functionality with new reconciliation documentation. ### Sections in the Reconciliation The reconciliation of withheld tax is divided into the following sections: 1. Withheld Tax Performed (Foretatt forskuddstrekk) 2. Withheld Tax Paid (Betalt forskuddstrekk) 3. Withheld Tax Payable (Skyldig forskuddstrekk) --- ## 1️ Section Withheld Tax Performed The objective is to compare the withheld tax recorded in the accounts during the period with the withheld tax reported in the A-melding. ### Column: Booked * The amount for account **2600 Withheld Tax** concerns account movement in the period, minus transactions identified as payments (see below). * When transitioning to the new reconciliation solution for 2026, the payment transaction concerning the 6th term of 2025 (opening balance Jan 1, 2026) must be categorized with the payment category **"Opening Balance"**. The system automatically finds and categorizes this, provided the opening balance is paid in full. For other payment variants, the user must manually override. * The column total should show the period's **withheld tax performed**. ### Column: A-melding * This column shows **withheld tax performed** from the A-melding retrieved from the Norwegian Tax Administration via Altinn. This is shown for each individual A-melding with date/amount. ### Column: Difference * If there is a discrepancy, one should check that payments have been identified in the **Withheld Tax Paid** section. --- ## 2️ Section Withheld Tax Paid The objective is to compare the recorded payment of withheld tax in the accounts during the period with the due withheld tax reported in the A-melding. ### Column: Booked * The column shows **identified payments** that fall due during the period. * The due date may differ from the period (e.g., when salary is paid on the last working day of a month, but the due date is the first working day of the next month). * If multiple A-meldings have been paid in the same payment, identification of the payment may be impossible, and the payment must then be registered **manually under payment information**. ### Column: A-melding * This column shows **tax withholding due in the period** from A-meldings retrieved from the Norwegian Tax Administration via Altinn. This is specified for each individual A-melding with date/due date/amount. ### Column: Difference * If there is a discrepancy, it indicates that there is **unpaid withheld tax** that was due during the period. * There will not be a discrepancy caused by payments occurring after the due date, as long as payment has been made. --- ## 3️ Section Withheld Tax Payable The objective is to compare withheld tax payable at the end of the period with withheld tax performed that is due after the end of the period. ### Column: Booked * The column shows the **closing balance** in the account with reference account **2600 Withheld Tax**. ### Column: A-melding * This column shows **non-due tax withholding** in the period from A-meldings retrieved from the Norwegian Tax Administration via Altinn. This will typically be withheld tax performed on the last working day of the period that is due on the first working day of the next period. ### Column: Difference * If there is a discrepancy, it indicates that there is **due withheld tax** at the end of the period that has not been paid on the balance sheet date.