Reporting and payment deferral for certain excise duties for registered enterprises

Registered enterprises have been granted reporting and payment deferrals for certain excise duties until June 2020. The aim of this measure is to improve enterprises' liquidity in the near future.

Excise duties covered by the deferral

The deferral applies for the following excise duties:

  • road tax on petrol, unmarked mineral oil, bioethanol, biodiesel, natural gas and LPG which is imported into Norway or produced in Norway
  • the basic fee on mineral oil etc.
  • the CO2-excise duty on mineral products
  • sulphur excise duty
  • the excise duty on alcohol, including technical ethanol
  • excise duty on non-alcoholic beverages etc.
  • excise duty on beverage packaging: environmental tax and basic tax

Reporting and payment with the due date 18 June

The excise duties covered by the deferral must normally be reported and paid on 18 April and 18 May respectively. However, due to the postponement, they must now be reported and paid by 18 June.

No deferral will be granted for the reporting of excise duties applicable to the month of May, so the excise tax return must still be submitted and paid on the 18 June.

This means that the due date for reporting and paying the excise duties applicable to the months of March and April will be the same as the due date for reporting and paying the excise duties applicable to the month of May: 18 June.

When the registered enterprises covered by the deferral report and pay in June, they must create excise tax returns for the three taxation periods March, April and May separately.

For registered enterprises also reporting excise duties not covered by the deferral

Excise duties not covered by the  reporting and payment deferrals, must be reported and paid as normal. This means that the registered enterprises must submit excise tax return for all other duties, but the excise duties covered by the deferral need not be reported.

When the duties covered by the deferral are reported and paid on 18 June, the registered enterprises must correct the previously submitted excise tax returns for March and April in ELSÆR. The excise tax returns for May must be reported as normal.

To change a submitted return, you must:

  1. Please log in to the excise tax return (Elsær)
  2. Go to the list “Submitted returns”
  3. Correct the return relating to the period with the deferred due dates
  4. Submit

See user guidance for reporting excise duties (point 6.1)

There will be no penalty interest charged on these corrected returns.

For registered enterprises that do not want to take advantage of the deferral

Enterprises that wish to report and pay the duties on the ordinary due date may do so. Elsær allows for this.