Coronavirus - important information from the Tax Administration

Appeal against a decision concerning VAT

You can appeal against the decision that you've received. You must post your appeal within six weeks after the date on which you received the decision or the decision was made available to you. 

If you've moved without reporting your change of address, the appeal deadline is usually counted from the date on which the decision arrived at the address we've registered.

Appeals submitted after the deadline may be considered following an individual assessment. In this assessment, many factors will be considered, including how long it's been since the decision was made, the amount of information that is available concerning the matter, how important it is for you to have the decision amended 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 taken.

Appeals that are submitted late will be rejected.

Where should I send the appeal?

You can submit your appeal electronically.

Alternatively, you can submit your appeal on paper to the local tax office.

If an appeal is submitted, the tax office will consider amending the decision.  If the decision is not amended and the appeal is maintained, the tax office will forward the appeal to the appeal body. The Directorate of Taxes considers appeals against assessment of VAT if the total tax implications of what is appealed is less than NOK 25,000. The Tax Appeal Board will consider other appeals. The Directorate of Taxes is the appeal body for decisions regarding compensation of VAT and for other decisions other than assessing VAT.

Right to request an explanation

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.

Form and content of the appeal

Any appeal must be submitted in writing. The appeal must state the decision you are appealing against and the change or changes you wish to be made. You should also state the reason why you're appealing and provide us with any other information and documentation which may be of importance for assessing the appeal, including whether it was submitted by the relevant deadline.

Right to guidance and access to the case documents

Subject to certain restrictions, you have a right to view the documents concerning the case. Contact the tax office to gain access to the documents. The tax office can also provide detailed information as well as other information concerning your case and its processing.

Reimbursement of case costs

You may be entitled to reimbursement for your costs in accordance with the rules concerning free legal aidThe county governor in your county can provide more details.

If your appeal is upheld, you can claim reimbursement for any significant and necessary costs that you have incurred in connection with your appeal case. The tax office can provide more information.

Civil Ombudsman

If you believe that you have been treated unfairly by the public administration, you can submit an appeal to the Civil Ombudsman, who can also provide more information.

Tax Administration Act

The rules for appealing are set out in Chapter 13 of the Tax Administration Act. You will find the Tax Administration Act (and other laws) at

To those who have received a decision concerning a VAT assessment or the imposition of additional tax:


If the decision you have received is based on you having paid too much VAT, you'll receive a refund for the amount you have overpaid. The amount will be paid into the account number you registered in the VAT Register. Before making the payment, the tax authorities will offset any outstanding tax, VAT and certain other taxes that you owe us and that are due for payment.

You may be entitled to interest on the amount you have received. Any interest will normally be paid at the same time as the tax.


If the decision you have received is based on you having to pay VAT and/or interest, you must use the payment information given in the decision, including the KID number.

If you receive a decision concerning a VAT assessment, it's because you have reported too small an amount for the tax that is payable or too large an amount in credit for one or more periods. Interest will therefore be calculated from the date on which the correct tax amount should have been paid, or alternatively from the date on which you received the excess amount. If you fail to pay the outstanding amount by the due date stated on the decision, additional interest will accrue.

Relationship to tax and the tax return

If you have paid interest on the retrospective calculation, you can deduct 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.


For general information concerning appeals against individual decisions, see the section at the top of this article.

Even if you have appealed the 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're not obliged to pay this part of the claim while the appeal board or a court of law is considering your appeal. However, prejudgement interest will accrue on the part of the additional tax that is upheld in accordance with Section 11-2 of the Tax Payment Act. Prejudgement interest will accrue from the due date until a decision is reached or a final judicial decision announced. The prejudgement 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.