Enforcement fines are daily fines that are imposed on enterprises who fail to submit mandatory information by the relevant deadline.
Enforcement fines will be reinstated gradually
For some months, the Tax Administration stopped issuing enforcement fines as part of the package of measures in connection with the coronavirus situation.
We will start issuing enforcement fines again for the following:
Who can receive an enforcement fine?
All enterprises that are declarants for either their own circumstances or those of others can receive an enforcement fine if they fail to submit mandatory information by the relevant deadline.
Salary recipients and pensioners who can submit the pre-completed tax return will not receive enforcement fines.
What can you receive an enforcement fine for?
You can receive an enforcement fine if you fail to submit:
- the shareholder register statement
- the tax return for VAT
- the a-melding – see why you can receive an enforcement fine under the a-ordning scheme
- the tax return for self-employed persons and private limited companies - covers reports for capital tax and income tax, value added tax, excise duties and deductions
- third party information (underlying data) - covers all information that third parties are obliged to submit under chapter 7 of the Tax Administration Act
Enforcement fines may also be imposed on enterprises that fail to comply with a bookkeeping order or fail to provide information that we have requested in an audit.
Letter of notification and conditional decision
The Norwegian Tax Administration sends out notifications and conditional decisions to those who do not submit mandatory information by the relevant deadline. Notifications and conditional decisions are sent in the same letter. The letter will state a new deadline for submitting the information in order to avoid the enforcement fine.
Rates and payment
If you do not submit the information by the new date stated in the letter, you will receive an enforcement fine.
The rate that is applied in the fine is calculated baset on the court fee.
In 2020, the court fee is NOK 1,172 per day. Different rates apply to the various statements/reports:
- For the shareholder register statement, the rate is one court fee per day. The maximum limit is 50 court fees. The maximum amount is NOK 58,600.
- For the a-melding, the rate is 1/10th of a court fee per income recipient for which information is missing or contains errors per day. The maximum limit is 1,000 court fees per period. The maximum amount is NOK 1,150,000 per period.
- For the VAT tax return, the rate is half a court fee per day.. The maximum limit is 50 court fees. The maximum amount is NOK 58,600.
- For the tax return, the rate is half a court fee per day. The maximum limit is 50 court fees. The maximum amount is NOK 58,600.
- In the case of third party information, the rate is one court fee per day. The maximum amount is NOK 58,600.
- In the case of a bookkeeping order, the rate is one court fee per day. The maximum amount is NOK 1,000,000.
The fine will continue to accrue until you submit the information we have requested or the maximum limit for enforcement fines is reached.
You will receive an invoice from the Norwegian Tax Administration with payment information.
Appealing against enforcement fines
You must pay the fine even if you appeal.
- Regarding enforcement fines: Tax Administration Act Section 14-1 and Section 14-2
- Regarding appeals: Tax Administration Act, Chapter 13. Public Administration Act, Chapter VI for the a-ordning scheme (through 2018-06)
- Enforcement fines for the a-ordning scheme: A-opplysning Act, Section 10