NorwayLovdata
New excise code and repeals take effect 1 January 2027
Lov 19 juni 2026 nr. 41 gets its commencement: res. 30 okt 2026 nr. 2205 sets 1 January 2027 for the new særavgiftsloven, three repeals and related amendments.
By Taxxa AI OyPublished 2 November 2026
Industry: Across industries
Lov 19 juni 2026 nr. 41 om særavgifter (særavgiftsloven) takes effect on 1 January 2027Lovdata under res. 30 okt 2026 nr. 2205
Lovdata. The new act carries I kraft fra 2027-01-01, and the Lovdata entries for every act it touches now record the commencement as i kraft 1 jan 2027 iflg. res. 30 okt 2026 nr. 2205
Lovdata, replacing the open-ended formula i kraft fra den tid Kongen bestemmer
Lovdata.
From that date three acts are repealed: lov 19 mai 1933 nr. 11 om særavgifter (særavgiftsloven), lov 19 juni 1959 nr. 2 om avgifter vedrørende motorkjøretøyer og båter (motorkjøretøy- og båtavgiftsloven), and lov 12 desember 1975 nr. 59 om dokumentavgift (dokumentavgiftsloven)Lovdata. Each of the three repealed acts' entries states that it is opphevet by lov 19 juni 2026 nr. 41 with effect from 1 January 2027 under the 30 October 2026 resolution.
The same commencement note is entered for the amended acts. Lov 17 juni 2005 nr. 67 om betaling og innkreving av skatte- og avgiftskrav (skattebetalingsloven) records that it is endret by lov 19 juni 2026 nr. 41 with effect from 1 January 2027 under the resolutionLovdata, including the provisions that become §§ 10-40 and 10-41. Lov 19 juni 2009 nr. 58 om merverdiavgift (merverdiavgiftsloven) carries the identical amendment note
Lovdata, as does lov 27 mai 2016 nr. 14 om skatteforvaltning (skatteforvaltningsloven)
Lovdata, whose entries for amended and repealed provisions now point to 1 January 2027 under the same resolution.
The new særavgiftsloven lists the full set of acts it changes: lov 1 juli 1927 nr. 1, lov 21 juni 1963 nr. 23, lov 15 juni 2001 nr. 93, skattebetalingsloven, Finnmarksloven, eiendomsmeglingsloven, merverdiavgiftsloven and skatteforvaltningsloven, alongside the three repeals aboveLovdata. Its footnote to the commencement provision records fra 1. januar 2027 iflg. res. 30 okt 2026 nr. 2205.
For practitioners the consequence is a fixed switchover date. Excise, motor-vehicle and boat-duty, and document-duty positions dated on or after 1 January 2027 fall under the new særavgiftsloven frameworkLovdata. Payment, collection, VAT and tax-administration provisions amended by the act apply in their amended form from the same date
Lovdata. Diaries that held the reform as commencement pending a royal decree can now be set to 1 January 2027.
Legal basis is one closing line: lov 19 juni 2026 nr. 41 om særavgifter (særavgiftsloven), in force from 1 January 2027 under res. 30 okt 2026 nr. 2205, repealing lov 1933-05-19-11, lov 1959-06-19-2 and lov 1975-12-12-59Lovdata and amending skattebetalingsloven, merverdiavgiftsloven and skatteforvaltningsloven
Lovdata.
Set 1 January 2027 as the switchover date for lov 19 juni 2026 nr. 41: apply the new særavgiftsloven and its amended payment, collection, VAT and tax-administration provisions to positions dated on or after that date.
Sources
- Lov om særavgifter (særavgiftsloven)
- Lov om skatteforvaltning (skatteforvaltningsloven)
- Lov om avgifter vedrørende motorkjøretøyer og båter (motorkjøretøy- og båtavgiftsloven)
- Lov om betaling og innkreving av skatte- og avgiftskrav (skattebetalingsloven)
- Lov om merverdiavgift (merverdiavgiftsloven)
- Lov om dokumentavgift (dokumentavgiftsloven)