Applying for a payment deferral or payment agreement as a personal taxpayer
You can apply for a payment deferral or payment agreement. A payment agreement can be an agreement that you get an extension to the payment deadline, that you can pay in instalments, or a combination of both.
Tax and duties must be paid by the due date, and payment deferrals or payment agreements are granted as exceptions only.
You may apply for a payment agreement if you cannot pay your tax by the due date because of, for instance, serious illness, a death in the family, long-term unemployment, or the break-up of a relationship. You must show proof of the reason (for example the illness), and that this is the reason why you cannot make the payments.
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
- excise duties, motor vehicle taxes, import and export duties and annual weight-based motor vehicle tax
These conditions must be met in order to get a payment agreement
All the following conditions must be met in order for you to be eligible for a payment agreement:
- It’s not possible for you to pay by the due date.
- You must send us proposals for a payment plan.
- You cannot have money left after you have paid for living expenses/documented expenses.
- Your payment plan must give a faster result than if we have to make deductions from your salary, pension or benefits or if we have to carry out attachment proceedings.
- If you apply, for example, because of serious illness, a death in the family, long-term unemployment, or the break-up of a relationship, you must be able to provide documentation of this.
- If you’re granted a payment agreement, it cannot seem unreasonable to the general public.
Who can apply?
The form can be used by personal taxpayers to apply for a payment deferral or payment agreement. You'll receive a response to your application through Altinn. If you’re not an online user, we’ll send you a letter by post.
If you want us to speak to someone else about the application, you must give us their name and attach a power of attorney to allow us to speak to them. If your representative is a lawyer, there is no need for a power of attorney. A power of attorney means that you allow/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.
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:
Postboks 9200 Grønland