Appeal a decision on excise duty
If you’ve received a decision from the Norwegian Tax Administration, you’re entitled to appeal.
You can appeal against
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Decision concerning registration, change or deregistration from the Value Added Tax Register
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Decision concerning enforcement fine
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Decision on assessment of additional tax
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Decision concerning assessment of value added tax
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Decision concerning rejection of appeal
If you’ve forgotten to submit a VAT return, and you’ve received a decision as a result of this, you do not send an appeal. Instead, you submit the VAT return in question, and we’ll process it as an appeal.
The appeal must be in writing. It must show the decision you're appealing and the change(s) you would like us to make. You should also state the grounds for your appeal and any other information and supporting documents, which may be of importance for our assessment of the appeal.
You must submit your appeal within six weeks after the date on which you received the decision or the decision was made available to you.
In some cases, we can consider appeals that have been submitted after the deadline.
We consider several factors before deciding whether to consider appeals that are submitted after the deadline. For example, how long ago the decision was made, the information you have received about the case, how important it is for you to have the decision reversed and the reason why the appeal was submitted after the deadline. Irrespective of the reason, the appeal cannot be considered if more than one year has passed since the decision was made.
Your rights and obligations
If you have not already received an explanation for the decision, you can request one from the tax office before the appeal deadline. If you do request an explanation, the appeal deadline will stop running and a new deadline will run from the date on which you receive the explanation.
You may be entitled to reimbursement for your costs in accordance with the rules concerning free legal aid. The County Governor in your county can provide more details.
If your appeal is granted, you can claim reimbursement for any significant and necessary costs that you have incurred in connection with your appeal case. The Tax Administration can provide more information.
Even if you have appealed a decision, you must still pay the claim by the due date. Interest on the late payment will accrue from the due date through until you pay the claim in full.
If your appeal concerns the imposition of additional tax, you are not obliged to pay this part of the claim while the appeal board or a court of law is considering your appeal. However, deprivation interest will accrue on the part of the additional tax that is upheld in accordance with Section 11-2 of the Tax Payment Act.
Deprivation interest will accrue from the due date until a decision is reached or a final judicial decision announced. The deprivation interest will correspond to the monetary policy base rate determined by Norges Bank as of 1 January in the year concerned, plus one percentage point.
You must pay the additional tax as soon as the decision concerning your appeal is reached or a final judicial decision announced. Interest on the overdue payment will accrue from this date.
We recommend submitting your appeal electronically, but you can also submit your appeal on paper to:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo
You can get help from an authorised representative to appeal on behalf of your enterprise. A representative can be either a private individual or a professional, such as a lawyer. You must then give the representative access to log in on behalf of the enterprise.
You do this by giving the representative one of the following access packages in Altinn:
- Excise duty
- Accountant with signing rights
To give someone authorisation on behalf of the enterprise, you must be the general manager, an access manager, or the main administrator in the business.
The tax office considers your appeal
If you appeal, the tax office will consider your appeal. If the decision is not reversed and you decide to maintain the appeal, the tax office will forward the appeal to the appeal body, which is the Directorate of Taxes.
Other circumstances you should take into account:
If the decision you’ve received means that you've paid too much excise duty, you’ll get a refund of the excess amount. The amount will be paid into the account number you state in the appeal if the account can be linked to you or your enterprise. Before any payment, we will offset any due tax, value added tax, and any other overdue duties that you owe.
You may be entitled to interest on the amount that was paid to you. As a rule, any interest is paid together with the refund of the overpaid duty.
If the decision you’ve received means that you must pay excise duty and/or interest, you must use the payment information stated in the decision.
When you have received a decision on excise duty because you've paid an incorrect amount, interest will accrue. The interest is calculated from the time when the correct duty should have been paid, or from the time you were paid an amount that was too high. Unless you pay the amount due before the deadline stated in the decision, additional interest will accrue.
If you have paid interest on the retrospective calculation, you can enter a deduction for this interest in the tax return for wealth and income tax. However, you have no corresponding deduction entitlement for additional tax.
If you receive interest, this must be declared as taxable income.
The decision concerning assessment may also have other tax-related consequences.