Daily or monthly settlement for shipping agents

Only shipping agents who perform customs clearance of goods on behalf of others can apply for daily or monthly settlement.

In addition, your enterprise must fulfil the following conditions:

The enterprise must

• be registered in the Register of Business Enterprises and the Value Added Tax Register
• have TVINN access after a completed trial period
• be creditworthy - if your creditworthiness is reduced, you can still apply if you have a bank guarantee.

If you’re applying for a monthly settlement, you must upload the permission to declare goods for different recipients on the same declaration (batch clearance) from Norwegian Customs with the application.

Your enterprise is granted a credit for a limited amount according to the credit requirements that you’ve stated in the application.

When processing applications, we also take the Tax Administration’ overall trust in the enterprise into consideration. This includes willingness and ability to pay, compliance with relevant rules and regulations, and the likelihood that any claims can be collected. There might be a requirement for security.

You are responsible for paying the correct amount by the due date. This applies even if you’ve not yet received the overview of your customs declarations.

Payment must be received by a Norwegian bank no later than the due date. When paying from abroad, the amount must be credited the on the due date at the latest.

Time for daily settlement

Daily settlements must be paid in total on the first working day following the goods’ declaration for clearance for free circulation (cleared through customs).

Time for monthly settlement

Monthly settlements must be paid in total on the 18th of the month following the goods’ declaration for clearance for free circulation (cleared through customs).

The Tax Administration distributes an overview of the declarations as Altinn notices.

In the handbook "Meldingshåndboken", you’ll find a description of the e2b invoice format to be used for an overview of customs declarations with payment information under monthly settlement.

Altinn offers several ways for end users to retrieve information, supporting both machine-to-machine communication and a portal where you can download the information manually.

Download documentation for end user systems (PDF)

 

You are responsible for paying the correct amount by the due date.

If you do not pay within the deadline, your permit for daily settlement may be revoked immediately and without advance notice. In the event of late payment, you must pay interest. If you’ve deposited a guarantee, the guarantor will receive a claim to redeem the guarantee.

If your enterprise is no longer creditworthy or other requirements are no longer fulfilled, you may receive a claim for (increased) collateral or your permit for daily or monthly settlements can be revoked.

The daily or monthly settlement scheme does not alter the responsibility of the importer/exporter to pay customs and other duties.

Shipping agents must therefore notify their clients that this responsibility applies even if they’ve paid advances on duties to the shipping agent.

Foreign enterprises can also apply. The enterprise must be registered in a register of business enterprises or equivalent in the country where the enterprise is established. If the enterprise is registered in the Value Added Tax Register with a representative, you can apply for a dispensation from the requirement to be registered in the Register of Business Enterprises. The same applies to enterprises established in the EU/EEA that are registered directly in the Value Added Tax Register and that due to the definition of «business activity» in the Norwegian Business Enterprise Registration Act does not have a connection to Norway.

If you have a foreign enterprise and want daily settlements or monthly settlements for a Norwegian registered foreign company (NUF), the application must be submitted by the foreign main company. The enterprise may be asked to submit various types of supporting documents, such as accounts, tax certificates or the like. This applies in connection with the application processing as well as during the customer relationship.

Foreign enterprises cannot submit applications via skatteetaten.no. Contact us for an application form.

If you have an enterprise that is established in an EU/EEA country with which Norway does not have an agreement to provide assistance in tax collection matters, a requirement for security will be a condition for granting the application. The same applies for enterprises that are established in countries outside of the EU/EEA, even if it is a country with which Norway has an agreement to provide assistance in tax collection matters.