Deferred payment and instalment scheme
If you’re having financial issues as a result of the coronavirus situation, you may apply for deferred payment of most tax and duty claims. This applies to both self-employed persons and businesses, companies and private individuals.
The deferred payment scheme has been extended
It's been agreed that the deferred payment scheme will be extended to 30 June 2021.
If you've been granted a payment deferral up until 28 February 2021, you’ll be offered an extension until 30 June automatically. You do not have to re-apply for these claims. Below you'll find more information about the scheme.
Payment deferral for underpaid tax for 2020
You cannot be granted a payment deferral for underpaid tax for 2020 under the temporary scheme. The earliest due date for the tax payment is 20 August 2021.
Instalment scheme – postpone and extend the payment period for deferred tax and duties, etc.
The Government proposes to postpone and extend the instalment scheme that is due to commence on 30 July 2021. The proposal will be included in the Revised National Budget for 2021. See the Government’s press release (in Norwegian only).
You can receive a payment deferral up until 30 June 2021. If you've been granted a payment deferral up until 28 February 2021, you’ll be automatically offered an extension until 30 June. You do not have to re-apply for these claims.
For new claims that are due after 28 February 2021, and other claims for which you have not already been granted a deferral, you can apply for a deferral up until 30 June 2021. However, you cannot apply for a deferral for VAT claims with an ordinary due date after 12 April 2021.
Self-employed persons and businesses that have customs credit, daily settlements or credit for the one-off registration tax may only apply for deferred payment once for a 1 month claim/one period of up to 4 months if they want to maintain the credit arrangement. The same applies to those who are voluntarily registered as liable for excise duties.
The deferred payment scheme is an addition to the normal application for payment deferrals we offer. If you’ve already entered into a payment agreement with us, and your financial situation has significantly worsened, we ask that you contact the executive officer handling your case and ask for the agreement to be changed.
The purpose of the scheme is to make it easier and more flexible to receive a deferral as a result of the coronavirus situation.
You may not apply for a payment deferral for:
- withholding tax and deductible tax, as well as liability claims for these
- artist tax
- claims assessed in a summary joint settlement
- value added tax (VAT) with an ordinary due date after 12 April 2021
- excise duties that fall due at the same time as the obligation to pay excise duties arise, for example registration transfer fees and one-off registration tax
- customs fees and duties that fall due at the same time as the obligation to pay customs duties arise, for example by customs clearance at the border
- compensation claims
The scheme also applies to claims handled by the Norwegian National Collection Agency. (in Norwegian only)
These are the conditions to get a payment deferral
You must be temporarily unable to meet your payment obligations as a result of the coronavirus situation. The following requirements also apply:
- There can be no unpaid tax and duty claims, etc. that fell due before 29 February 2020 (with the exception of underpaid tax and advance tax for 2018 and 2019 for non-personal taxpayers because of the rules relating to reversal of deficits).
- All mandatory reports and statements due in the period from 1 January 2019 until the application date must have been submitted.
- There can be no outstanding claims for withholding tax and tax deductions
- Your personal income, or your own and your spouse/cohabiting partner’s total income, must have been significantly reduced. The condition is met when the applicant is 100 percent laid off/unemployed, or when the income has been reduced by at least 20 percent compared to before 29 February 2020.
- The reduction in income must have happened after 29 February 2020.
- Active sole proprietorships applying for a deferral of tax and duty claims relating to business activity will be considered according to the conditions for self-employed persons and businesses.
- A closed sole proprietorship will be considered according to the conditions for private individuals.
- Deferral of tax and duty claims relating to the owner’s private affairs will be considered according to the conditions for private individuals.
Effects of a payment deferral
If you’re granted a payment deferral, the claim will not be collected in the deferment period. You may still pay the claims in the deferment period if your financial situation improves.
When you defer payment, the following things still apply:
- We may offset any payments you receive from us in the period
- The attachment that was established before the application will remain
- The deferred claims will still be stated on the tax certificate
- Interest on overdue payments will still accrue in the deferment period. Payment deferral does not mean the payment deadline will change. The interest on overdue payments has been reduced to 6 percent in the period from 10 June to 31 December 2020. From 1 January 2021, the ordinary interest rate for overdue payments will apply. The rate is currently 8 percent
How to apply for payment deferral
You can apply to defer payment up until 30 June 2021.
For claims that are already deferred up until 28 February 2021, the deferral will be automatically extended up until 30 June 2021. You must not apply for an extension for these claims.
You must also not apply for an instalment scheme from 30 July 2021. This will be granted automatically if your application for deferral until 30 June 2021 is granted.
If you’re a private individual and unable to log in to Altinn, you may download this form, (in Norwegian) complete it and send it to us by post:
PO box 9200 - Grønland
This will happen after you have applied
After you've applied, we'll reply as soon as we are able.
You cannot appeal against the decision.
Instalment scheme from 30 July 2021
For those who are granted a payment deferral under the temporary deferred payment scheme, it will be possible to pay the deferred amount in six instalments during the period July to December 2021.
Only claims that are deferred up until 30 June 2021 are covered by the instalment scheme. If you’ve applied for a deferral until an earlier date, you must apply for an extension for the claim to be covered by the instalment scheme.
For claims that have already been granted a deferment up until 28 February 2021, the deferral will be automatically extended until 30 June 2021. Therefore, these claims will also be covered by the instalment scheme. It’s not necessary to re-apply for these claims.
The instalment scheme is an option for those who at the end of the payment deferral are still struggling to pay the claim. Ordinary interest for overdue payments will accrue for the claims for the whole instalment period. The interest rate is currently 8 percent. If you're able to pay the claim at the end of the deferral period, you should do so. You can also pay the claim earlier than what follows from the instalment scheme, if your financial situation improves.
The claim will not be collected during the instalment period. Even if you're covered by the instalment scheme, we may still offset any payments you receive from us in the period.
The instalment scheme ends if the stipulated payment deadlines are not met. In this case, the remaining part of the claim must be paid immediately, or we'll start collection procedures. If the instalment scheme has been stopped, it cannot be re-started, even if you pay the defaulted instalments.
Self-employed persons and businesses that have customs credit, daily settlements or credit for the one-off registration tax may only apply for deferred payment for claims under these schemes for up to 4 months. The deferral can only cover a 1 month claim/one period if they want to maintain the credit arrangement. A credit customer that has received deferral of payment for one claim earlier, can be granted a deferral of payment for new claims. However, the credit arrangement will then be ended. The same applies if you apply for a deferral of payment for more than 4 months. The same conditions apply to the scheme for those voluntarily registered as liable for excise duties.
You must do the following
The payment deferral for deferred claims will be automatically extended to 30 June 2021. The instalment scheme from 30 July 2021 will also be offered automatically and there is no need to apply for these claims.
The arrangement has been described in more detail in the guidelines for payment deferrals relating to payment issues as a result of the Covid-19 outbreak (in Norwegian only).