Electronic filing duty for utlegg moves to 1 January 2027

Businesses and sole proprietorships that enforce unpaid claims through the alminnelig namsmann must file begjæring om utlegg electronically and communicate about it electronically from 1 January 2027, or as soon as the service is ready for useSkatteetaten. The date was previously set to 1 September 2026Skatteetaten. After the duty takes effect, paper petitions by post are no longer acceptedSkatteetaten.

The duty covers electronic filing of the petition through politiet.no and all further communication about the utlegg with the alminnelig namsmannSkatteetaten. Businesses filing manually register by logging in as a party on politiet.no under Namsmann og forliksråd. Those filing through a collection system must check with their system vendor whether a new system version is needed and whether the system's access to their data in Altinn must be approved. A collection system with an interface to the alminnelig namsmann satisfies the electronic-communication dutySkatteetaten.

Every petition must identify the debtor with a personnummer or d-nummer for individuals, or an organisasjonsnummer for entitiesSkatteetaten. The electronic-communication rules apply to cases handled under the new utlegg rulesLovdata; cases still processed under the previous utlegg rules keep the previous communication provisionsLovdata.

The postponement sits inside a gradual transition to the new utleggstrekk regime that has run since January 2026. Under the new rules, the trekkpliktige pays utleggstrekk to the collection authority in SkatteetatenSkatteetaten, and the creditor no longer receives payment directly from the trekkpliktigeSkatteetaten. Where one payment covers several claims, Skatteetaten distributes it among the creditors under the priority rules in dekningslovenSkatteetaten. Utleggstrekk under the old rules is handled as before.

Creditors should also adjust to the changed economics of the trekk. An utleggstrekk no longer ends after two yearsSkatteetaten but runs until every claim in the trekk is coveredSkatteetaten. The creditor must report changes in the claim, such as a direct payment from the debtor. All claims with decided utleggstrekk are covered by the trekk but may queue before receiving coverage, and claims of equal priority share by dividend. The enforcement authorities may on their own change who is trekkpliktig and the size of the trekk when events give grounds, for example a material change in the debtor's finances, while the parties may still demand a change of the trekk size themselves.

The duties follow Forskrift om elektronisk kommunikasjon med alminnelig namsmann og Innkrevingsmyndigheten §§ 4 and 16Lovdata, applied within the phased rollout under utrullingsforskriften.