Tax payment plans must now also cover overdue Nav repayments

Private individuals and other personally taxable persons who apply for a payment agreement (betalingsavtale) must include overdue repayment claims from Nav (tilbakebetalingskrav fra Nav) where they have them, alongside all overdue tax and duty claimsSkatteetaten. The new sentence reads «Søknaden må omfatte alle dine forfalte skatte- og avgiftskrav, og også dine forfalte tilbakebetalingskrav fra Nav hvis du har det»Skatteetaten, and it now appears twice in the personal-taxpayer section: among the criteria for splitting payment into instalments and among the contents the application must contain.

The change widens what the application must cover. An applicant who owes tax or duty and also has an overdue Nav repayment claim can no longer limit the application to the tax claims; the Nav claims belong in the same application. The added wording stands in the personal-taxpayer section only; the business and organisation section still requires the application to cover all the tax and duty claims the business has, without the Nav addition.

The ordinary instalment route keeps its thresholds. The claims must together be below NOK 100,000 («Kravene må til sammen være under 100 000 kroner»), must be paid within 12 months, and the instalment amount must be at least NOK 500 per month. The applicant must be at least 18, must not previously have been granted an agreement for the same claims, must not have received notice of enforcement attachment (utlegg) for the claims, and no income deduction (trekk i inntekt) must have been decided.

The application must explain why payment cannot be made on time or in the normal way, propose a payment offer or repayment schedule, and give an overview of household income and expenditure with documentation of expenses. Collection is not stopped while the application is processed («vi ikke kan stanse innkrevingen mens vi behandler søknaden din»), and late-payment interest accrues from the due date until the claim is paid («det vil løpe forsinkelsesrenter fra forfallsdatoen og fram til kravet er betalt»).

A separate ordinary route covers postponement rather than instalments: a single outstanding claim below NOK 100,000, with deferral of at most four months from the claim due date («utsettelse i maksimalt 4 måneder fra forfallsdatoen på kravet»). Where the ordinary criteria are not met, an agreement may exceptionally be granted if it gives equally good or better recovery than collection by other means, such as enforced collection, and does not appear offensive or risk weakening general payment discipline. The collection authority in Skatteetaten (Innkrevingsmyndigheten) assesses whether the criteria are met.

In practice, anyone preparing a personal application should list every overdue Nav repayment claim next to the tax and duty claims before submitting, since an application that omits them no longer matches the stated contents.

Legal basis: Skatteetaten payment-agreement terms for tax and duty claims (Betalingsavtale for skatte- og avgiftskrav), personal-taxpayer instalment criteria and application contents.