Enforcement fines

Enforcement fines are daily fines that are imposed on enterprises who fail to submit mandatory information by the relevant deadline.

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:

Enforcement fines may also be imposed on enterprises that fail to comply with a bookkeeping order, a lack of compliance with OTP (Mandatory occupational pension scheme) 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 2023, the court fee is NOK 1,243 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 62,150.
  • 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 1,124,300 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 62,150.
  • 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 62,150.
  • For the exice tax return, the rate is half a court fee per day. The maximum limit is 50 court fees. The maximum amount is NOK 62,150.
  • In the case of third party information, the rate is one court fee per day. The maximum limit is 50 court fees. The maximum amount is NOK 62,150.
  • In the case of a bookkeeping order, the rate is one court fee per day. The maximum amount is NOK 1,000,000.
  • In the case of OTP (Mandatory occupational pension scheme), the rate is NOK 250 per employee per day, and it will continue to accrue until the pension scheme has been established.

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 can appeal against a decision concerning an enforcement fine.

You must pay the fine even if you appeal.

Applicable regulations