Appealing against decisions


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If you have received a decision notification from the Norwegian Tax Administration, you are entitled to appeal.

You can use this form to appeal against decisions concerning:

  • assessments by an authority of
    • the basis for wealth and income tax
    • value added tax
  • additional tax for
    • wealth and income
    • value added tax
  • enforcement fines for non-submission of the following:
    • a-melding
    • shareholder register statements
    • tax returns for VAT
    • tax returns for self-employed persons
    • third party information (underlying data)
    • Partnership statement for businesses taxed as partnerships

In the dropdown menu in the form ("What is being appealed"), select what you want to appeal against. 

If you have a sole proprietorship and wish to appeal against an enforcement fine that has been imposed for failure to submit a tax return for VAT, you must submit your appeal under your company's organisation number. You must therefore log in using your organisation number and not your national ID number.


The deadline for appealing against decisions concerning enforcement fines relating to the a-melding is three weeks.

The deadline for appealing against decisions concerning other circumstances is six weeks.

What the appeal must include

In the appeal, you must justify why you believe the decision is incorrect. You must quote the reference number from the letter you received with the fine. You must also quote the date of the decision from the top right of the fine letter.

If you do not wish to submit an electronic appeal, you can send a written appeal to your tax office instead.

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