In Norway, businesses must submit various reports and information within set deadlines. If this is not done on time, the tax authorities may impose a coercive fine – a daily penalty that runs until the required information is provided.
When can a coercive fine be imposed?
A fine can be imposed if the business fails to submit:
- Shareholder register statement
- VAT return
- A-melding (employment and salary report)
- Tax return
- Excise duty return
- Third-party information
It can also be imposed if the business violates the Bookkeeping Act, fails to meet the requirements for compulsory occupational pension (OTP) for employees, or does not provide information when requested by the Norwegian Tax Administration.
How the process works
- If you fail to submit the information on time, you will receive a warning with a new deadline.
- If you still do not submit by the new deadline, the daily fine will start to accrue.
- The fine continues until the required information is submitted or the maximum amount is reached.
Fine amount
The fine is calculated based on the court fee rate. In 2025, this is 1,314 NOK per day. The rate may vary depending on which type of report or statement is missing.
Can you appeal?
Yes, you can appeal the decision to impose a fine, but the fine must still be paid even if you appeal.
💡 Tip: Submitting reports and documents on time not only helps you avoid penalties, but also ensures smoother business operations. If you’re unsure about your obligations, it’s wise to consult an accountant.