The Norwegian Tax Administration Changes its Rules on Compulsory Fines for Businesses

The Norwegian Tax Administration is introducing a temporary stop to the use of compulsory fines for businesses as a result of the corona virus.

The Norwegian Tax Administration is introducing a stop to the use of compulsory fines.

The corona virus affects all sections of society, both private individuals and the business sector. The Norwegian Tax Administration acknowledges in a press release dated 25 March 2020 that the corona crisis is making it difficult to meet the usual reporting and submission deadlines for many companies. As part of efforts to facilitate the situation for the business sector, compulsory fines for late submission and reporting have been temporarily stopped in the event of late:

Reporting in the A-Ordningen Scheme

This means that compulsory fines will not be imposed for the reporting that should have been done by 5 March 2020. The next reporting deadline is 5 April 2020 and for this deadline compulsory fines will still be imposed if it is submitted too late.

Submission of VAT Return

Sanctions will not be imposed by the Norwegian Tax Administration if the VAT return is submitted too late. For the time being this applies for returns that have a due date from March up to and including 10 June 2020, i.e. for the submission of Period 1 and 2. There will also be no compulsory fines for those who submit their returns once a year, i.e. 10 March 2020 and annual statements for primary industries with a deadline of 14 April.

Submission of Tax Statements for Self-Employed Persons and for Limited Companies

Compulsory fines for late submission of tax statements for self-employed persons and limited companies have been stopped temporarily. This means that the ordinary fine of half a legal charge per day (NOK 586) limited to a maximum amount of NOK 58,600, should not be imposed for late submissions of tax statements.

On a general basis, however, the Norwegian Tax Administration asks that every effort should be made to meet the ordinary deadlines since it is important that the information is received. This applies in particular to the A-melding since NAV (the Norwegian Labour and Welfare Organisation) makes use of the information in the A-melding to process claims for sickness benefits and unemployment benefits.