Form
Daily or monthly settlement for shipping agents
The Tax Administration may grant daily or monthly settlement to shipping agents who declare goods on behalf of others.
Who can apply?
Only shipping agents who perform customs clearance of goods on behalf of other businesses are eligible for daily or monthly settlement.
You cannot apply for a monthly settlement without having permission to declare goods for different recipients on the same declaration (batch clearance).
You must get this permission at Norwegian Customs. The permission must have been granted before you apply, and it must be attached to the application.
In addition, the business must meet the following conditions. It 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 business has reduced creditworthiness, you can still apply if you're able to provide a security (bank guarantee).
If a business wants to apply for daily or monthly settlement for a subdivision, the application must be submitted by the main entity. Please note that daily or monthly settlement is only granted to subdivisions in exceptional cases.
Foreign businesses can also apply for daily or monthly settlement.
To be eligible, the business must be registered in a business register or equivalent in the country where it’s established. If the business is registered in the Value Added Tax Register with a representative, you can apply for an exemption from the requirement to be registered in the Register of Business Enterprises. The same applies to businesses in the EU/EEA that are directly registered in the Value Added Tax Register and, due to the definition of "commercial activity" in the Norwegian Business Enterprise Registration Act, do 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 both during the application process and throughout the customer relationship.
If your business is established in an EU/EEA country that Norway does not have a collection assistance agreement with, providing a security will be a condition for approval. The same applies to businesses established outside the EU/EEA, even if Norway has a collection assistance agreement with the country.
Foreign businesses cannot submit applications via skatteetaten.no. Please contact us to request the application form for foreign businesses.
How to apply
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.
If your business already has daily or monthly settlement and wants to make changes, you can change, reopen or terminate the agreement.
How we process your application
Your business will be granted daily or monthly settlement for a limited amount, based on the credit need stated in your application.
For daily settlement, the credit need should reflect the duties you expect to charge over four days.
For monthly settlement, it should reflect the duties you expect to charge over two months.
When we assess your application, we consider the Tax Administration's general level of trust in your business. This includes your willingness and ability to pay, compliance with relevant regulations, and the possibility of recovering unpaid amounts.
We may require a security (bank guarantee) as a condition for granting daily or monthly settlement.
Due dates and payment
We do not send invoices, but you’ll receive a declaration summary with payment details. Your business is responsible for paying the correct amount by the due date – even if you have not received the summary.
Due date for daily settlement
You must pay the total daily settlement on the first working day after the goods have been declared for free circulation (cleared through customs).
Due date for monthly settlement
You must pay the total monthly settlement for a calendar month by the 18th of the following month, after the goods have been declared for free circulation (cleared through customs).
Retrieving information from Altinn
We do not send invoices, but you'll receive a declaration summary with payment details.
The Tax Administration distributes an overview of the declarations as Altinn notices.
Your business is responsible for keeping track of charges to the daily and monthly settlement and paying the correct amount by the deadline.
You’ll need to choose how you want to retrieve messages.
The declaration summary is sent as a message in Altinn in both PDF and e2b format.
You’ll find a description of the e2b invoice format in the message handbook, which is used to provide an overview of customs declarations with payment details linked to daily and monthly settlement. This handbook is only available in Norwegian.
Altinn offers several ways for end users to retrieve this information, including machine-to-machine communication and a portal where you can download it manually.
Late payment or breach of conditions
Your business is responsible for keeping track of the amount due.
If you don’t pay on time, your permission for daily or monthly settlement may be stopped immediately and without prior notice. In the event of late payment, you must pay interest. If you’ve provided a guarantee, the guarantor will be asked to honour it.
The arrangement may also be terminated if other claims from the Tax Administration are not paid or other obligations are not met. If your creditworthiness is reduced, we may require (additional) security, or you may lose your permission for daily or monthly settlement.
Monitoring creditworthiness
The Tax Administration will monitor your business’s creditworthiness for as long as the customer relationship exists. If your business is no longer creditworthy or other conditions are no longer met, the arrangement may be revoked.
If your creditworthiness is reduced, we may require a security or an increase in the existing security.
Security requirements
If your creditworthiness is reduced or you need to increase your credit limit, the Tax Administration may require you to provide or increase security. Security must be provided as a guarantee from a bank or insurance company.
The bank must prepare the guarantee text in line with the Tax Administration’s standard.
Relationship to customs debtors
The daily or monthly settlement arrangement does not change the importer’s or exporter’s responsibility for paying customs duty and other charges.
Shipping agents must inform their clients that this responsibility does not disappear, even if the agent has temporarily covered the charges.
Change, reopen or terminate an existing agreement
If the credit limit is too low or too high, you business can apply to change it.
If you had to provide a security to be granted daily or monthly settlement and want the requirement to be reassessed, you can apply to reduce or remove the guarantee. The Tax Administration will then carry out a new credit assessment.
If the arrangement has been terminated, you can apply to reopen it.
If you no longer need daily or monthly settlement, you can request to terminate the arrangement.
Legal sources
The provisions can be found in the The Tax Payment Regulations: