Coronavirus - important information from the Tax Administration

Deferred payment in cases of cash-flow issues as a result of the coronavirus situation

Self-employed persons and businesses, companies and people who are having financial issues as a result of the coronavirus situation may apply for deferred payment of most tax and duty claims.The scheme also applies to claims handled by the Norwegian National Collection Agency.

From 10 June, self-employed persons and businesses, companies and private individuals may apply for deferred payments.

Collection will be stopped temporarily while the application for deferred payment is being processed. However, the Tax Administration has received very many applications. In some cases, notifications and similar will unfortunately still be sent out. If you’ve received a notification regarding enforcement while your application is being processed, please contact the collection authority for the claim. You’ll find the contact information for tax offices here. An overview of tax collectors is found here

Important information

On 17 June, the Tax Administration will send you a payment reminder. Please ignore this reminder if you have applied for deferred payment.This applies to value added tax for the first and second term.

A payment deferral will only be granted until 31 December 2020. 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 deffered 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 use of 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

Conditions

The main condition is that you’re temporarily unable to meet your payment obligations as a result of the coronavirus situation. The following requirements also apply:

  • that there are 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)
  • that all mandatory reports and statements due in the period from 1 January 2019 until the application date have been submitted
  • that there are no outstanding claims for withholding tax and tax deductions

  • that there is a significant reduction in personal income, or in their own and their spouse/cohabiting partner’s total income. 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 owners private affairs will be considered according to the conditions for private individuals

Appeal

You cannot appeal against the decision.

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 deadline for the payment will change.

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)

How to apply for payment deferral

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, complete it and send it to us by post:

The Norwegian Tax Administration
P.O.Box 9200 - Grønland
0134 OSLO
Norway