Coronavirus - important information from the Tax Administration

Deferred payment and instalment scheme when you have payment problems caused by the coronavirus situation

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.

Important information

The deferred payment scheme has been extended

The deferred payment scheme has been extended to 28 February 2021.

Instalment scheme from 1 April 2021

The deferred payment scheme has been expanded and will include an instalment scheme from 1 April to 1 September 2021. To be entitled to the instalment scheme, your payment must have been deferred to 28 February 2021.

Read more about the instalment scheme

Payment deferral

You can get a payment deferral up until 28 February 2021. This applies to both new claims and claims that have previously been deferred, but that you're still struggling to pay.

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 up to 4 months if they want to continue 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 get 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 relevant liability claims
  • artist tax
  • claims assessed in a summary joint assessment
  • excise duties that fall due at the same time as the obligation to pay excise duties arises, 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 arises, for example upon import of goods
  • compensation claims

The scheme also applies to claims handled by the Norwegian National Collection Agency.

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.
  • Interest on overdue payments will still accrue in the deferment period. Payment deferral does not mean the payment deadline will change. The interest rate for 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 28 February 2021. 

You do not need to apply for an instalment scheme from 1 April 2021. This will be granted automatically if your application to defer payment up until 28 February 2021 is granted.

Log in and complete the application for payment deferral for a tax or duty claim:

Apply for payment deferral

 

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:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO
Norway

This will happen after you have applied

After you've applied, we'll reply as soon as we are able.

Appeal

You cannot appeal against the decision.

Instalment scheme from 1 April 2021

For those who are granted a payment deferral under the temporary deferred payment scheme, it will be possible to pay the deferred claim in six instalments in the period April to September 2021. 

Only claims that are deferred up until 28 February 2021 are covered by the instalment scheme. If you've applied for deferral to an earlier date, you must apply for a new deferral/extension to 28 February for the claim to be covered by the instalment scheme.

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.

For self-employed persons and businesses with customs credit, daily settlement or credit for one-off registration tax, as well as those who are voluntarily registered as liable for excise duties, the combined period for deferred payment and instalment scheme may not exceed 4 months if they want to continue the credit arrangement.

You must do the following

The instalment scheme will be offered automatically and there is no need to apply.

The instalment scheme only applies to claims deferred up until 28 February 2021. This means that you will not be entitled to the instalment scheme if your deferral ends before this date.

If you're still struggling to pay the claim by the end of your payment deferral and wish to be covered by the instalment scheme, you may apply for a deferral up until 28 February 2021. In that case, you'll automatically be offered to take part in the instalment scheme from 1 April 2021.

Guidelines

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)