Important information
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Payment agreement or deferment for taxes and duties
The main rule is that taxes and duties must be paid by the due date. Private individuals and self-employed persons can apply for a payment agreement, but there are strict requirements for being granted one.
A payment agreement can be an agreement to defer payment, to 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
- value added tax
- excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax
In practice, it’s more difficult for a person running an active business to be granted a payment agreement. This is to avoid distorting competition in the market.
Important information
Please note that we cannot stop collection while we’re processing your application, and that interest on overdue payment will accrue from the due date until the claim is paid.
How to apply for a payment agreement
- Forklaring på hvorfor du ikke kan betale i tide eller på vanlig måte.
- Forslag til betalingstilbud eller nedbetalingsplan. Betalingstilbudet må være det beste du kan gi.
- Oversikt over husstandens inntekter og utgifter.
Søknaden må omfatte alle skatte- og avgiftskravene du har.
Examples of expenses you must document and how to document them
- home mortgage – instalment amount, repayment period, and who owns the loan
- house rent – copy of the rental agreement or specified invoice
- property insurance – insurance agreement or specified invoice
- municipal taxes – copy of invoice
- childcare (SFO/AKS or child day care centre) – copy of invoice
- child maintenance – copy of maintenance agreement and proof that the maintenance is being paid
- that you’re a student if that’s the case – copy of a confirmation that you’re a student and a confirmation from Lånekassen that you receive/do not receive student loans
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:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo
Norway
Who can apply?
- private (AS) and public limited companies (ASA)
- Norwegian-registered foreign companies (NUF)
- sole proprietorships (ENK)
If you have serious debt problems
- If you have large debts to other creditors as well as to the Tax Administration, you can apply for debt settlement. Read more about debt settlement on the police’s website.
- NAV can also offer financial advice and debt counselling.
Tax Assistance is a unit in the Tax Administration that can help taxpayers when they find themselves in difficult personal circumstances. Their aim is to find a solution that can improve the situation and enable the taxpayer to pay the correct tax.