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.
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
When can you get a payment agreement?
Tax and duties must be paid by the due date, and payment deferrals or payment agreements are granted as exceptions only. In order to be granted an agreement, all of the following conditions must be met:
- It's not possible for you to make the payment by the due date.
- You must propose a repayment plan that represents the best you can offer.
- The proposal must result in quicker repayment than what we’d achieve by initiating collection proceedings.
In addition, we’ll consider whether granting you this payment agreement would be offensive or likely to reduce the general willingness of the public to pay outstanding debts. 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.
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 and fill it out by hand. Send the application to:
PO box 9200 - Grønland
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.
How to apply for a payment agreement in case of illness, death in the family, etc.:
- Log in to the Tax Administration's contact form.
- Enter “Application for partial/full waiver” in the free text field.
- Complete the application, and attach the relevant documents.