Form RF-1531
Apply for a payment agreement for a business or enterprise
The main rule is that taxes and duties must be paid by the due date. Businesses or enterprises can apply for a payment agreement, but the conditions to be granted one are strict.
A payment agreement can be an agreement to defer payment, to pay in instalments , or a combination of both.
Important information
Please note that we cannot stop collection while we’re processing your application, and that interest on overdue payment will accrue from the due date until the claim is paid.
You can apply for a payment deferral or payment agreement for:
- tax and/or employer’s national insurance contributions
- value added tax
- excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax
Who can apply?
- private (AS) and public limited companies (ASA)
- Norwegian-registered foreign companies (NUF)
If the application is submitted by a party that is not authorised to bind the company to such an agreement, a valid Power of Attorney must also be submitted.
These conditions must be met in order to get a payment agreement
All the following conditions must be met in order to get a payment agreement:
- You’re unable to settle the claims in the ordinary way.
- The application must include a payment proposal/draft for a payment plan. The application must include all of your tax and duty claims.
- Your payment proposal must represent your best possible offer.
- Your payment proposal must result in better debt coverage for us than continued enforced collection would.
- The fact that you’re granted a payment agreement must not appear offensive or likely to reduce the general public’s willingness to pay outstanding debts.