Apply for a payment deferment or payment agreement
Tax liable companies or enterprises can apply for a payment deferral or payment agreement. A payment agreement can be an agreement that the entity gets an extension to the payment deadline, that it can pay in instalments, or a combination of both.
You can apply for a payment deferral or payment agreement related to:
- Tax/employer's national insurance contributions
- Value Added Tax
- 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 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 a quicker repayment than collection proceedings.
We’ll also consider whether an agreement would be objectionable or likely to reduce the general willingness of the public to pay outstanding debts.
As a general rule, a deferral or payment agreement will not be granted for the employer’s obligation to deduct withholding tax and execute attachment of earnings orders. 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?
- Sole proprietorships
- Other enterprises
We’ll send a reply to the application to the enterprise’s Altinn inbox.