Enforcement fines
An enforcement fine is a daily fine that may be impose on businesses if they do not submit mandatory information within the deadline.
Does this apply to me?
All businesses may be imposed an enforcement fine if they do not submit the mandatory information within the deadline.
Enforcement fine in case you do not submit:
- the shareholder register statement
- the VAT return
- the a-melding
- the tax return for self-employed persons and limited liability companies
- the excise tax return
- third party information (basic data)
You may also be imposed an enforcement fine if your business does not comply with the rules of the Bookkeeping Act, the requirement of mandatory occupational pension scheme (OTP) for employees or does not provide the information we have requested in an audit.
You must do the following
If you have not submitted mandatory information within the deadline, we'll send you a letter with a notification and a conditional decision on enforcement fine. In the letter, you'll be given a new deadline for submission of information. If you do not submit this by the new deadline, you’ll be imposed a daily fine.
The enforcement fine will accrue until you submit the requested information or until the maximum limit for enforcement fines has been reached.
If you're required to pay an enforcement fine, you'll receive an invoice from us with payment information.
Rates and key figures
We'll calculate the size of the enforcement fine based on the court fee.
In 2024, the court fee is NOK 1,277 per day. The different statements and returns have different rates.
The rate is half a court fee per day.
The maximum limit is 50 court fees. The maximum amount is NOK 63,850.
The rate is 1/10 court fee per day per income recipient that is missing or for whom information is incorrect.
The maximum limit is 1,000 court fees per period. The maximum amount is NOK 1,277,000 per period.
The rate is one court fee per day.
The maximum amount is NOK 1,000,000.
The rate is half a court fee per day.
The maximum limit is 50 court fees. The maximum amount is NOK 63,850.
The rate is NOK 250 per employee per day
The fine accrues until you can prove that the pension scheme has been established.
The rate is half a court fee per day.
The maximum limit is 50 court fees. The maximum amount is NOK 63,850.
The rate is half a court fee per day.
The maximum limit is 50 court fees. The maximum amount is NOK 63,850.
The rate is half a court fee per day.
The maximum limit is 50 court fees. The maximum amount is NOK 63,850.
You have a right to appeal
If you have been imposed an enforcement fine, you may appeal the decision.
You must pay the enforcement fine even if you’re going to appeal.
Legal sources
- General information concerning enforcement fines: The Tax Administration Act, sections 14-1 to 14-2
- Guidelines for the use of enforcement fines: The guide Skatteforvaltningshåndboken (in Norwegian only), sections 14-1 and 14-2
- Enforcement fines for not reporting to the A-ordning: The A-opplysning Act, section 10
- Enforcement fines for non-submission of salary information in the a-melding for employees reported in the Assignment and employee register (OAR): The Tax Administration Act, section 14-1
- Right of appeal: The Tax Administration Act, chapter 13 and the Public Administration Act, chapter VI for the A-ordning (until 2018-06)
- Obligation to share third-party information: The Tax Administration Act, chapter 7