Excise tax return

Registered enterprises that pay excise tax must report excise taxes electronically. This is done in the excise tax return.

Log in and submit the excise tax report via ELSÆR 2.0

Report excise tax

Excise duty accounting: Report excise duties correctly

In order to report excise duties correctly, you must have a complete overview of your production, imports, stocks/warehousing, sales and deliveries.

How to keep excise duty accounts

The deadline for submitting reports is the 18th of each month.

The submission deadline applies to the NOx, electrical power and traffic insurance tax every three months.

Registered enterprises who fail to submit the excise tax return, risk having to pay an enforcement fine.

KID number

When you've submitted an excise tax return, you'll receive feedback with a KID number for use when paying the tax.

Account number for payments

You must use account number 7694 05 17504 when reporting excise tax via ELSÆR 2.0.

Address:
Skatteetaten
Innkrevingsregnskapet for oppdrag og særavgifter
Postboks 38
4891 Grimstad

Did you pay to the old account number? Contact the Norwegian Tax Administration if you've accidentally used the old account number.

Account number for refunds

If you're owed a refund, you can change this yourself in the excise tax return. You must do this before you submit.

Innlogging gjøres gjennom Altinn og tilgang til særavgiftsmeldingen krever innlogging med minimum sikkerhetsnivå 3. I tillegg må den som skal levere særavgiftsmeldingen ha en av følgende roller i Altinn:

  • regnskapsmedarbeider 
  • regnskapsfører uten signeringsrett  
  • regnskapsfører med signeringsrett  
  • kontaktperson NUF 
  • norsk representant for utenlandsk enhet  

Daglig leder eller andre med denne rollen kan delegere denne rollen til aktuelle ansatte. For utfyllende informasjon om delegering av rettigheter i Altinn, kontakt Altinn brukerservice, eller se Altinn.no

Du kan endre særavgiftsmeldinger inntil 3 år tilbake i tid.

Dette gjør du ved å logge inn i særavgiftsmeldingen på samme måte som når du skal registrere en ny særavgiftsmelding.

Når du har logget inn, finner du oversikten over tidligere innsendte meldinger. Der kan du velge hvilken melding du ønsker å endre.

Register your enterprise as liable for excise tax

The enterprise must be registered as liable for excise tax before you can start reporting excise taxes electronically.