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The type of consequence depends on which obligation you have failed to meet.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50],{"type":23,"value":43},"In this article, we explain which rates apply in ",{"type":17,"tag":45,"props":46,"children":47},"strong",{},[48],{"type":23,"value":49},"2026",{"type":23,"value":51},", when charges begin and what to do once you notice a delay.",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"how-penalties-for-missing-reports-are-calculated",[57],{"type":23,"value":58},"How penalties for missing reports are calculated",{"type":17,"tag":29,"props":60,"children":61},{},[62,64,70],{"type":23,"value":63},"For most tax filings, the penalty does not start automatically on the day after the standard deadline. 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However, it may halt the processing of a case and delay the payment of benefits to an employee or reimbursement to an employer.",{"type":17,"tag":53,"props":842,"children":844},{"id":843},"what-to-do-when-you-notice-a-delay",[845],{"type":23,"value":846},"What to do when you notice a delay",{"type":17,"tag":29,"props":848,"children":849},{},[850],{"type":23,"value":851},"Submitting the correct report quickly limits the size of the penalty and reduces the risk of further consequences.",{"type":17,"tag":853,"props":854,"children":856},"steps",{":items":855},"[{\"title\":\"Submit the missing report\",\"text\":\"Do not wait for a notice or decision from the authorities. Submit the report for the correct period as soon as possible.\"},{\"title\":\"Check the submission status\",\"text\":\"Make sure the report has been approved. A document rejected because of errors may not stop the accrual.\"},{\"title\":\"Open the company's Altinn inbox\",\"text\":\"Check warnings, conditional decisions, additional deadlines, invoices and reference numbers.\"},{\"title\":\"Correct the specified errors\",\"text\":\"For an a-melding, read the system response and correct exactly the month to which the missing information relates.\"},{\"title\":\"Assess whether an appeal is possible\",\"text\":\"The deadline is generally 6 weeks from receiving the decision. Attach documents confirming exceptional circumstances.\"}]",[],{"type":17,"tag":29,"props":858,"children":859},{},[860,862,869],{"type":23,"value":861},"Simply entrusting reporting to an accountant or accounting firm (e.g. ",{"type":17,"tag":152,"props":863,"children":866},{"href":864,"rel":865},"https://efirmaregnskap.no/",[624],[867],{"type":23,"value":868},"Efirma Regnskap AS",{"type":23,"value":870},") does not transfer statutory responsibility away from the business owner or the company's board. The company must ensure that documents are provided and verify that the report has been submitted and accepted.",{"type":17,"tag":29,"props":872,"children":873},{},[874,879],{"type":17,"tag":45,"props":875,"children":876},{},[877],{"type":23,"value":878},"Over Efirma Regnskap AS's 10 years of operations, counted up to 2026, delays in reports and filings have been an unfortunate exception rather than the rule.",{"type":23,"value":880}," The key is ongoing deadline monitoring, complete documents from the client and checking confirmations after every submission.",{"type":17,"tag":53,"props":882,"children":884},{"id":883},"faq-frequently-asked-questions",[885],{"type":23,"value":886},"FAQ - frequently asked questions",{"type":17,"tag":405,"props":888,"children":890},{"id":889},"does-the-penalty-accrue-automatically-the-day-after-the-deadline",[891],{"type":23,"value":892},"Does the penalty accrue automatically the day after the deadline?",{"type":17,"tag":29,"props":894,"children":895},{},[896],{"type":23,"value":897},"For most reports to Skatteetaten, no. You first receive a warning and an additional deadline. The late annual financial statement fee works differently, increasing for each started week of delay.",{"type":17,"tag":405,"props":899,"children":901},{"id":900},"does-submitting-a-report-after-the-deadline-stop-the-penalty",[902],{"type":23,"value":903},"Does submitting a report after the deadline stop the penalty?",{"type":17,"tag":29,"props":905,"children":906},{},[907],{"type":23,"value":908},"Yes, if the report is complete, correct and accepted. Simply submitting a document that is rejected due to errors does not always stop the accrual.",{"type":17,"tag":405,"props":910,"children":912},{"id":911},"do-zero-returns-have-to-be-submitted",[913],{"type":23,"value":914},"Do zero returns have to be submitted?",{"type":17,"tag":29,"props":916,"children":917},{},[918],{"type":23,"value":919},"Yes. A company subject to the obligation submits a skattemelding even with no turnover, and a VAT return also for a period with no sales. An active employment relationship must be reported in the a-melding even in a month with no payment.",{"type":17,"tag":405,"props":921,"children":923},{"id":922},"can-a-penalty-be-appealed",[924],{"type":23,"value":925},"Can a penalty be appealed?",{"type":17,"tag":29,"props":927,"children":928},{},[929,931,936],{"type":23,"value":930},"For a Skatteetaten decision, the appeal deadline is generally ",{"type":17,"tag":45,"props":932,"children":933},{},[934],{"type":23,"value":935},"6 weeks",{"type":23,"value":937},". You must present specific and documented circumstances, such as serious illness, an accident or an event beyond the company's control. An appeal against Skatteetaten's daily penalty will usually not suspend the payment obligation or further accrual.",{"type":17,"tag":53,"props":939,"children":941},{"id":940},"summary",[942],{"type":23,"value":943},"Summary",{"type":17,"tag":102,"props":945,"children":946},{},[947,963,974,985],{"type":17,"tag":106,"props":948,"children":949},{},[950,952,956,958,962],{"type":23,"value":951},"In 2026, the standard daily penalty for a missing skattemelding or VAT return is ",{"type":17,"tag":45,"props":953,"children":954},{},[955],{"type":23,"value":688},{"type":23,"value":957},", up to a maximum of ",{"type":17,"tag":45,"props":959,"children":960},{},[961],{"type":23,"value":249},{"type":23,"value":90},{"type":17,"tag":106,"props":964,"children":965},{},[966,968,972],{"type":23,"value":967},"A late annual financial statement for an AS may result in up to ",{"type":17,"tag":45,"props":969,"children":970},{},[971],{"type":23,"value":595},{"type":23,"value":973},", and a prolonged lack of documents may lead to compulsory dissolution of the company.",{"type":17,"tag":106,"props":975,"children":976},{},[977,979,984],{"type":23,"value":978},"Incorrect information may result in an additional tax penalty of ",{"type":17,"tag":45,"props":980,"children":981},{},[982],{"type":23,"value":983},"20% to 60% of the tax benefit",{"type":23,"value":90},{"type":17,"tag":106,"props":986,"children":987},{},[988],{"type":23,"value":989},"Once you notice a delay, immediately submit the correct report, check its status and read the messages in Altinn.",{"type":17,"tag":29,"props":991,"children":992},{},[993,995,1001],{"type":23,"value":994},"If you need help submitting reports and filings, call us: ",{"type":17,"tag":152,"props":996,"children":998},{"href":997},"tel:+4721383821",[999],{"type":23,"value":1000},"+47 21 38 38 21",{"type":23,"value":1002},". We will help you limit the effects of the delay and organise your company's obligations.",{"type":17,"tag":29,"props":1004,"children":1005},{},[1006],{"type":17,"tag":65,"props":1007,"children":1008},{},[1009,1011],{"type":23,"value":1010},"Article author: Marcin - ",{"type":17,"tag":152,"props":1012,"children":1014},{"href":1013},"mailto:marcin@efirma.no",[1015],{"type":23,"value":1016},"marcin@efirma.no",{"title":7,"searchDepth":1018,"depth":1018,"links":1019},3,[1020,1022,1026,1029,1030,1031,1037],{"id":55,"depth":1021,"text":58},2,{"id":160,"depth":1021,"text":163,"children":1023},[1024,1025],{"id":407,"depth":1018,"text":410},{"id":449,"depth":1018,"text":452},{"id":489,"depth":1021,"text":492,"children":1027},[1028],{"id":631,"depth":1018,"text":634},{"id":755,"depth":1021,"text":758},{"id":843,"depth":1021,"text":846},{"id":883,"depth":1021,"text":886,"children":1032},[1033,1034,1035,1036],{"id":889,"depth":1018,"text":892},{"id":900,"depth":1018,"text":903},{"id":911,"depth":1018,"text":914},{"id":922,"depth":1018,"text":925},{"id":940,"depth":1021,"text":943},"markdown","content:news:penalties-for-late-reports-and-filings-in-norway:index.md","content","news/penalties-for-late-reports-and-filings-in-norway/index.md","news/penalties-for-late-reports-and-filings-in-norway/index","md",{"loc":4},[1046,1050],{"_path":1047,"title":1048,"date":1049},"/news/online-store-obligations-norway","What obligations does an online store have in Norway?","2026-09-10",{"_path":4,"title":8,"date":10},1789033128190]