Enforcement fines are being introduced for the tax return and other mandatory submissions to the Norwegian Tax Administration

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Since 1 January 2017, the Norwegian Tax Administration has been able to impose a daily accruing enforcement fine if an enterprise fails to submit a a tax return or any other mandatory information on time.

It is important that enterprises that are required to provide information concerning their own circumstances or those of others meet the relevant submission deadlines. The enforcement fine can have much greater financial consequences than previous schemes.

An enforcement fine may be imposed if:

  • tax returns are not submitted on time. This applies to wealth and income tax (tax returns), value added tax, excise duties and notifications concerning deductions
  • third party information is not submitted punctually (e.g. shareholder register statements, information concerning jointly owned housing property, information concerning the minding and care of children, data concerning securities funds and deposits, loans and interest, etc.
  • the information that you have submitted contains obvious errors
  • you fail to comply with an order concerning bookkeeping

How will I be informed that an enforcement fine has been imposed?

The Norwegian Tax Administration will send you a letter with a notification and a decision stating that an enforcement fine will begin to accrue from this date if the reporting obligation is not fulfilled by a given date.

An enforcement fine will then accrue until the information is submitted, the tax authorities have assessed the tax basis through a discretionary assessment or the maximum limit for the enforcement fine has been reached.

How much is the enforcement fine? 

The enforcement fine will be calculated based on the court fee, which amounts to NOK 1,049 in 2017. The enforcement fine for failure to submit a tax return is half a court fee per day. For third party information, the fine is one * court fee per day, while for bookkeeping orders, it is normally one court fee.

* The daily amount was changed to one court fee on the 24th of January 2017

 

 

Per day

Max.

VAT return

(turnover statement)

524.50

52,450

Tax returns

524.50

52,450

Third party information

1,049

52,450

Bookkeeping order

 *1,049

1,000,000

                         * The daily amount may be set higher in extraordinary cases

 

Meet the deadline and avoid an enforcement fine

We urge you to be aware of relevant deadlines for submitting information to the Norwegian Tax Administration in the future, so that your enterprise can avoid having to pay enforcement fines.

 You can find out more about enforcement fines at skatteetaten.no/tvangsmulkt and skatteforvaltningslovens § 14-1  on www.lovdata.no

 

Yours sincerely

Norwegian Tax Administration

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