Payment agreements for tax and duty claims
The main rule is that taxes and duties must be paid by the due date. Private individuals and businesses can apply for a payment agreement.
A payment agreement can be an agreement to split the claim into instalments or to defer the payment.
We recommend splitting the claim into instalments rather than deferring the payment.
You may apply for a payment agreement for:
- tax and/or employer's national insurance contributions
- value added tax (VAT)
- excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax
How to apply for a payment agreement
You cannot get a payment agreement for advance tax deductions, deducted tax, and deductions from income.
If you’re applying to pay in instalments:
- The total amount of the claims must be less than NOK 100,000.
- The claims must be paid in full no later than 12 months after the due date of the oldest claim.
- Each instalment must be at least NOK 500 per month.
If you’re applying for a payment deferral:
- You can apply for only one claim.
- This claim must be less than NOK 100,000.
- You can apply for a deferral of up to four months from the due date of the claim.
To apply for an instalment plan or a deferral under the criteria above, you must be at least 18 years old. You must have complied with your payment and reporting obligations during the past year. You cannot have received a notification of attachment proceedings for the claims you’re applying for a payment agreement for, and it must not have been decided that deductions will be made from your income.
If you do not meet the criteria mentioned above, we can grant a payment agreement in exceptional cases. In such cases, the payment agreement must:
- provide equal or better debt coverage than collection by other means, such as enforcement proceedings
- not offend or be likely to reduce the overall public willingness to pay outstanding debts
The Collection Authority in the Tax Administration considers whether the criteria are met.
- An explanation of why you cannot pay on time or in the usual way.
- A proposal for a payment offer or repayment plan.
- An overview of the household’s income and expenses.
The application must include all your tax and duty claims.
You must submit supporting documents proving your expenses.
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 (RF-1530) and fill it out by hand. Send the application to:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo
Norway
Who can apply:
- private limited liability companies (AS) and public limited companies (ASA)
- Norwegian-registered foreign companies (NUF)
- sole proprietorships (ENK)
In practice, it’s more difficult for someone running an active business to be granted a payment agreement. This is to avoid distorting competition in the market.
- The total amount of the claims must be less than NOK 100,000.
- You can apply for a deferral of up to four months from the oldest claim’s due date.
In addition:
- you must have complied with the reporting obligation for the tax return, the VAT return, and the excise tax return
- you must have paid advance tax deductions, deducted tax, and made deductions from income (attachment of earnings)
- you cannot have received a notification of distraint for the claims you're applying for a payment agreement for
- no bankruptcy proceedings must have been initiated
If you do not meet the criteria mentioned above, we can grant a payment agreement in exceptional cases. In such cases, the payment agreement must:
- provide equal or better debt coverage than collection by other means, such as enforcement proceedings.
- not offend or be likely to reduce the overall public willingness to pay outstanding debts
The Collection Authority in the Tax Administration considers whether the criteria are met.
You must be able to provide supporting documents for the following:
- the most recent reconciled annual accounts
- updated accounts
- a balance statement no older than 2 months. This must include an overview of assets, debt, and claims secured against assets (asset-secured receivables).
- a liquidity budget showing the expected income and expenses during the payment period. The proposal must show that you have made provisions for taxes and duties falling due during the agreement period, as well as the instalments in your proposed payment plan.
- information about other debt and how you service it
- information about any overdrafts
The application must include all your tax and duty claims.
It’s important that you follow the agreement so your claim does not proceed to enforcement proceedings and a deduction from your income.
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.
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.