This issue is related to Norwegian legal requirements regarding annual reporting of payments to self-employed vendors without fixed place of business. These legal requirements is not covered in the current version of D365FO.

The annual statement applies to payments to self-employed persons (without a fixed place of business) and must be sent to the self-employed person. It is a requirement according to the Tax Administration Act § 7-12 (3) that the payer must give the individual taxpayer a copy of the information sent to the tax authorities. The information must be provided collectively by 15 February of the year following the income year, see the tax administration regulations § 7-10-25 (2). The annual statement can be designed as the person giving the statement finds it appropriate, but it is a prerequisite that it is identical with respect to identification and stated amount.

An amount must be reported per client/recipient in total for the whole year. The amount must be reported exclusive of VAT and stated in kroner without decimals.

See the complete documentation in DIB: https://app.dib.no/dokument/arstogga-til-selvstendig-naeringsdrivende/%7B109EBA88-34C2-4260-A285-3953ECD45621%7D and the Norwegian Tax Agency: https://www.skatteetaten.no/bedrift-og-organisasjon/rapportering-og-bransjer/tredjepartsopplysninger/andre-bransjer/betalinger-til-s-n/rettledning/