Payment agreement for tax and duties
A payment agreement can be an agreement that you’re granted an extension on your payment, that you can pay in instalments, or a combination of both. As a rule, tax and duties must be paid on time.
If you do not pay tax on time, you'll be charged with interest on overdue payments. If you still do not pay, we must collect the money using enforcement actions. This means we can deduct what you owe from your salary or benefits. We may also seize your assets. This will then affect your credit record.
Conditions for a payment agreement
There are strict conditions that must be met before you'll be granted a payment agreement. All of the following conditions must be met:
- It’s not possible for you to make the payments in the ordinary way.
- You must propose a repayment plan.
- This proposal must be your best possible offer.
- The proposal must result in a quicker payment than collection proceedings, for example, deductions from your salary, pension or benefits, or attachment 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.
How to apply for a payment agreement
- tax and/or employer’s national insurance contributions
- excise duties, motor vehicle taxes, import and export duties and annual weight-based motor vehicle tax
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.
- If you have other, large debts to other creditors than the Tax Administration, you can apply for debt settlement. Read more about debt settlement at the police’s website (in Norwegian only).
- NAV can also offer financial advice and debt counselling (in Norwegian only).
- Tax Assistance is a unit in the Tax Administration that helps taxpayers that find themselves in a difficult situation. The goal is to find a solution that can improve the situation and make the taxpayer able to pay the correct tax