Excise tax return

Registered enterprises that pay excise tax must report excise taxes electronically. This is done in the excise tax return.

Log in and submit the excise tax report via ELSÆR 2.0

Report excise tax

Excise duty accounting: Report excise duties correctly

In order to report excise duties correctly, you must have a complete overview of your production, imports, stocks/warehousing, sales and deliveries.

How to keep excise duty accounts

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.

KID number

When you've submitted an excise tax return, you'll receive feedback with a KID number for use when paying the tax.

Account number for payments

You must use account number 7694 05 17504 when reporting excise tax via ELSÆR 2.0.

Address:
Skatteetaten
Innkrevingsregnskapet for oppdrag og særavgifter
Postboks 38
4891 Grimstad

Did you pay to the old account number? Contact the Norwegian Tax Administration if you've accidentally used the old account number.

Account number for refunds

If you're owed a refund, you can change this yourself in the excise tax return. You must do this before you submit.

Access to the excise tax return is via Altinn and requires logging in with security level 3 or higher. In addition, to submit the excise tax return, you need one of the following roles in Altinn:

  • accounting employee
  • accountant without signing rights
  • accountant with signing rights
  • contact person NUF
  • Norwegian representative for foreign entity


The general manager or others with this role may delegate this role to relevant employees. For further information about delegating rights within Altinn, please contact Altinn support, or visit altinn.no.

You can change excise tax returns from the last 3 years.

You can do this by logging in to the excise tax return the same way as when you register a new excise tax return.

When you have logged in, you'll find an overview of previously submitted returns. You can then choose which return you’d like to change.

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.