Coronavirus - important information from the Tax Administration

Form RF-1364

Appealing against decisions

If you have received a decision notification from the Norwegian Tax Administration, you are entitled to appeal.

Log in and submit RF-1364:

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You can use this form to appeal against decisions concerning:

assessments by an authority of

  • the basis for wealth and income tax
  • value added tax

additional tax for

  • wealth and income tax
  • value added tax

enforcement fines for non-submission of the following:

  • a-melding
  • shareholder register statements
  • tax returns for VAT
  • tax returns for self-employed persons
  • third party information (underlying data)
  • Partnership statement for businesses taxed as partnerships

In the dropdown menu in the form ("What is being appealed"), select what you want to appeal against.

If you have a sole proprietorship and wish to appeal against an enforcement fine that has been imposed for failure to submit a tax return for VAT, you must submit your appeal under your company's organisation number. You must therefore log in using your organisation number and not your national ID number. For a-meldingen: log in using your organisation number or your national ID number.


The deadline for appealing against decisions six weeks. More information about deadline a-melding.

The deadline for appealing is also stated in the letter your received in connection with the decision notification. If the decision is stated in the new tax settlement you have received, the deadline for appealing is six weeks after you received the tax settlement.

What the appeal must include

In the appeal, you must justify why you believe the decision is incorrect. You must quote the reference number from the letter you received with the fine. You must also quote the date of the decision from the top right of the fine letter.

If you do not wish to submit an electronic appeal, you can send a written appeal by mail instead. Send the appeal to Skatteetaten, PO box 9200 Grønland, 0134 Oslo.