The a-ordning scheme uses enforcement fines to ensure that accurate information is submitted by the relevant deadlines.
It's important that you report accurate information by the relevant deadline to ensure that your employees receive correct tax deduction cards and tax returns and correct payments from NAV and others.
Who can receive an enforcement fine
You can receive an enforcement fine if you are subject to the reporting obligation in the a-ordning scheme, but you fail to submit an a-melding by the stated deadline, or if you submit an a-melding that contains errors.
What can I receive an enforcement fine for
You can receive an enforcement fine if you fail to submit an a-melding by the relevant deadline, or if you submit an a-melding containing the following errors:
- Unreported active employment (F108 / MAGNET_EDAG_108).
- Reported invalid income combinations (F200 / MAGNET_EDAG_200).
No deferred deadline for submission of a-melding
The Norwegian Tax Administration is unable to grant deferral of the submission deadline for declarants who submit a-meldings. The deadline for submitting a-meldings follows from Section 2-1 of the A-opplysning Regulation. The information is used by the agencies soon after the deadline for submission has passed. It is therefore important that the deadline is met for all available information.
How to avoid enforcement fines
- Check that you have submitted an a-melding for every month.
- Check the Feedback after each a-melding and correct any errors by the relevant deadline. Remember to correct the a-melding that contains the error.
- In order to control/check the information in the a-melding that you reported you can order a Reconciliation information.
- Read about how to report employment and income in the guidance.
- Activate notifications in Altinn to receive notifications via SMS or e-mail when a letter arrives in your Altinn inbox.
Have you received a letter concerning a decision regarding an enforcement fine in the a-melding
If so, you must do the following:
- Check what the fine concerns.
- Correct the error or report the missing information by the deadline stated in the letter.
- Phone us on 800 80 000 if you have any questions.
Remember that you will have to pay the fine even if you appeal.
If you appeal, this does not mean that the fine will stop accruing. The only way to stop the fine from further accruing is to correct the errors and to resubmit the a-melding.
Appeal an enforcement fine
The Directorate of Taxes will be the appeal body for appeals concerning enforcement fines under the A-opplysning Act.
The appeal deadline will be six weeks from the date on which you receive the decision notification.
If you submit your appeal after the deadline of three or six weeks, the appeal will be rejected unless you believe you are not at fault for the appeal being submitted late or if there are other special reasons why we should consider it. Explain and document why you submitted your appeal after the deadline.
Here is the appeal form
The appeal must be sent to the The Norwegian Tax Administration. Use the appeal form or alternatively send a letter to: Skatteetaten, Postboks 9200 Grønland, 0134 Oslo.
You must justify your appeal
In your appeal, you must explain why you believe that the decision is wrong and submit any relevant documentation which we will need to consider your appeal. You should also quote the reference number and date shown on the decision letter.
Rates and payment
The enforcement fine is NOK 115 (one tenth of a court fee) per income recipient with errors per day. Remember that the fine will continue to accrue until the information has been submitted or the error has been corrected. The fine can be maximum 1000 x NOK 1,150 (one court fee) = 1,150,000.
If you fail to submit or correct the error by the deadline stated in the letter informing you of the enforcement fine, you will receive an invoice from the Norwegian Tax Administration. The invoice will be sent to your Altinn inbox. Information concerning the payment and the deadline will be given in the invoice.
If you have questions about payment, invoices or property tax, you need to contact the tax collector.
These regulations are only available in Norwegian.