On 25 January 2022, Norway has published regulations amending regulations on deferral of tax payments and other deadlines in response to COVID-19.
The original regulations provided for a deferral of employer contributions, advance taxes and VAT in 2020 and were subsequently extended to tax returns and other tax payments with a few exceptions. Recent changes provide that taxes due between 1ST January and 31 March 2022 can be deferred. It also provides that such deferred payments, as well as payments deferred in the period up to 30 June 2021, may be repaid in installments up to 30 December 2022. Finally, it is provided that the default interest rate for tax claims in the period from 15 January to 31 March 2022 will be set at 6%.
