Excise tax return
Registered enterprises that pay excise tax must report excise taxes electronically. This is done in the excise tax return.
This return is submitted via the Elsær 2.0 system. The following can be done in Elsær 2.0:
- Register and submit a new excise tax return
- View a summary of saved and submitted returns
- Pre-completed return for excise tax registered under the enterprise
- Facility to upload files from the enterprise's own systems
- Amend previously submitted and due returns.
- Feedback in PDF with KID
To submit an excise tax return in Elsær 2.0, you'll need one of the following Altinn roles: Accounting employee, Accountant without signing rights, Accountant with signing rights, Contact person NUFor Norwegian representative (of foreign entity).
The service requires you to log in via the ID portal (security level 3 or higher).
If you're unable to find the enterprise you need to report for in the dropdown menu in Elsær 2.0, check that you have one of the valid Altinn roles. Contact Altinn user support for help and guidance.
Note that you must have been allocated one or more valid roles for each enterprise you wish to submit a report for
You can complete the excise tax return using information from a file. You can read more about how you do this in the user guide (in Norwegian only).
No template file is available, as it would largely have consisted of line numbers and semicolons – the only things that would be common to all enterprises.
However, you can download an example file created in Excel:
- Example file (in Norwegian only) - for all taxes except motor insurance tax
- Example file for motor insurance tax (TFA) (in Norwegian only)
The file structure is also described in the user guide (in Norwegian only).
The file format for submitting files will be the same as in the old system, so you do not have to make changes to the file.
There is currently no export option for extracting a file from a tax return that has been submitted.
The deadline for submitting reports is the 18th of each month.
The submission deadline applies to the NOx, electrical power and traffic insurance tax every three months.
Registered enterprises who fail to submit the excise tax return, risk having to pay an enforcement fine.
When you've submitted an excise tax return, you'll receive feedback with a KID number for use when paying the tax.
You must use account number 7694 05 17504 when reporting excise tax via ELSÆR 2.0.
Skatte- og avgiftsregnskap
Postboks 38 - Særavgifter
Did you pay to the old account number? Contact the Norwegian Tax Administration if you've accidentally used the old account number.
If you're owed a refund, you can change this yourself in ELSÆR 2.0.
You must do this before you submit the excise tax return.
If you're having financial issues as a result of the coronavirus situation, you may apply for deferred payment. Those who are voluntarily registered as liable for excise duties may only apply for a deferral of up to 4 months if they want to continue to be registered.
Register your enterprise as liable for excise tax
The enterprise must be registered as liable for excise tax before you can start reporting excise taxes electronically.
More information on the taxes
See below for more information on the individual taxes, including rates and exemptions:
- Non-alcoholic beverage tax
- Alcoholic beverage tax
- Document tax
- Beverage packaging
- Electrical power tax
- One-off registration tax
- Excise duties on fish production
- Air passenger tax
- HFC and PFC tax
- Mineral product tax
- NOx tax
- Duty on chocolate and sugar products
- Lubricating oil tax
- Sugar tax
- Technical ethanol
- Tobacco product tax
- Road traffic insurance tax
- TRI and PER tax
- Road tax on fuel
- Weight-based motor vehicle tax