Enforcement fine for excise duties
An enforcement fine may be imposed on enterprises who are registered for excise tax and who fail to submit excise tax returns within the relevant deadlines.
You must do the following
If you’ve received a decision about enforcement fine, you must
- check what the enforcement fine concerns
- submit the excise tax return that is missing within the deadline stated in the letter
You may contact us if you have any questions.
Rates and payment
The enforcement fine amounts to half a court fee per day. This means 638.50 kroner per day.
An enforcement fine accrues from the date given in the decision on the enforcement fine, and it continues to accrue until the day the person with a duty of disclosure has submitted the excise tax return. The total enforcement fine per excise tax return cannot exceed 50 times the court fee, which amounts to NOK 63,850.
The Directorate of Taxes is the appellate instance for appeals against enforcement fines. The appeal deadline is six weeks from the date on which you received the decision. Note that you must pay the fine even if you appeal. If you appeal after the deadline of six weeks, the appeal will be rejected unless you're not to blame for the delay, or if there are other special reasons why we should process the appeal.
Your appeal must explain why you believe the decision is wrong, and you should submit any proof we may need in order to process the appeal. State the reference number and date stated in the decision letter.
- Tax Administration Act (appeal)
- Skatteforvaltningshåndboken (in Norwegian only)