Form RF-1530

Applying for a payment agreement as a personal taxpayer

The main rule is that taxes and duties must be paid by the due date. You can apply for a payment agreement, but there are strict requirements for being granted one.

A payment agreement can be an agreement to defer payment, to pay in instalments, or a combination of both.

The collection of the claim will not be stopped while the application is being processed, and interest on overdue payments will accrue from the due date until the claim has been 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 individuals 
  • sole proprietorships 
  • general partnerships (ANS/DA)
Apply for a payment deferral or payment agreement

If you're not an online user or you cannot submit all your attachments online, you must send us the application on paper. That means it will take longer before you receive a reply to your application.

You can download a PDF version of the application form (Norwegian only) and fill it out by hand. Send the application to:

The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway

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.

If we need to speak to someone other than you

If you want us to speak to someone else about the application, you must give us their name and attach a Power of Attorney. If your representative is a lawyer, there is no need for a Power of Attorney. A Power of Attorney means that you authorise another person to act on your behalf or in your place. The Power of Attorney can be limited to a specific area or be general.