Filed the VAT return late – what happens now?
File as soon as you can. Not filing can lead to an enforcement fine and to Skatteetaten assessing the VAT itself. If you do not have the money to pay the VAT, file the return anyway – filing and paying are two separate obligations.
Have you just missed the deadline?
If the VAT return is not filed by the deadline, Skatteetaten normally sends a letter giving notice and a conditional decision on an enforcement fine (tvangsmulkt). Which deadline applied, and which ones are coming, is set out in VAT periods and deadlines. That letter gives the company a new deadline. File by that new deadline and the fine you were warned about never starts to run. In 2026 the rate for a missing VAT return is half a court fee per day. With a court fee of NOK 1,345 that is NOK 672.50 per day, up to a maximum of NOK 67,250. The amounts change when the court fee changes.
Do not wait because you are short of money
If the VAT return is ready but the business cannot pay the VAT, file it anyway. That way a reporting failure does not become a second problem on top of the first. Late payment attracts interest, and if the amount still is not paid, Skatteetaten can move to collection. Businesses can in some cases apply for a payment arrangement. From 1 July 2026 the late-payment interest rate is 12.25%. The rate changes every six months.
What if Skatteetaten has already assessed the VAT?
If the VAT return does not arrive, Skatteetaten can assess the VAT on the basis of the information available to it. If you have already received such a decision, you should normally not start with an ordinary letter of appeal. Skatteetaten's own guidance says you should instead file the missing VAT return with the correct figures. The return is then treated as an appeal against the assessment.
What if the return was filed but contains errors?
Within three years of the original filing deadline the business can normally file an amended return (endringsmelding) and correct a VAT return it has already submitted. That right is not unlimited, though. If Skatteetaten has already given notice of an audit covering the area in question, the right to amend it yourself is normally closed. Once the three years have passed, the business can ask Skatteetaten to reopen the assessment. That is not the same as an automatic right to amend it yourself.
Can you be charged additional tax?
Yes. If a VAT return contains incorrect or incomplete information capable of producing a tax advantage, additional tax (tilleggsskatt) can follow. Ordinary additional tax is normally 20% of the tax advantage. Where the conduct was intentional or grossly negligent, aggravated additional tax can be added on top, so that the combined rate becomes 40% – or 60% in particularly serious cases. If the business discovers an error itself and corrects it voluntarily, the voluntary disclosure exemption can mean no additional tax is imposed. But the correction has to be genuinely voluntary.
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This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
More on urgent accounting, deadlines and audits
- My accountant is not responding – and the deadline is approaching
- Accounts missing for several years – how to reconstruct them
- The annual accounts have not been filed – the late fee is running
- A compulsory dissolution notice from Brønnøysund – what now?
- Missed an a-melding – how to put it right
- Booked the wrong VAT rate – how to correct it
- An enforcement fine from Skatteetaten – can it be waived?
- Notice of an audit from Skatteetaten – what to do in the first days
- Discretionary assessment – when Skatteetaten sets the figures for you
- Additional tax and aggravated additional tax – when can it be avoided?
- Appealing a decision from Skatteetaten – what has to be documented?
- Voluntary disclosure – how to put old tax errors right
- The auditor will not sign – what to resolve
- Lost access in Altinn before the deadline
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