KID numbers can be used for many different types of payments;
Personal taxpayers: Advance tax, underpaid tax, additional advance tax
Non-personal taxpayers: Advance tax, additional advance tax, underpaid tax, withheld tax
Employers with an organisation number: Prepayment deductions, employers contributions, expense deductions, prepayment deductions from "Settlement form for charitable or non-profit organisations or institutions, artist tax
Private employer: Prepayment deductions from "Settlement form for private employers”, prepayment deductions, employer's contributions
KID numbers can be found on the payment cards, or you can create your own KID number for paying tax and employer`s contributions here: https://www.skatteetaten.no/en/person/Tax-settlement/Underpaid-tax-interest-and-payment/Create-KID-number/
You can also get a KID number from Kemneren i Trondheimsregionen
(phone 72 54 67 62).
Make sure you write your KID number correctly when making a payment. Your payment may be delayed if the number is wrong.
If you believe your economy makes it difficult to pay the underpaid tax at due dates, you can apply for a payment agreement. There are strict terms and conditions attached to these payment agreements. In order to consider a payment agreement, we need documentation on your household income and expenses. You may use this form:
We strongly recommend financing the tax claim by other means, as the interest rate always is 8% higher than the key policy rate.
Sole proprietorships and participants in responsible companies must pay advance tax. The advance tax is estimated by the Tax Office (Skatteetaten), and is based on your earnings the previous years. The advance tax is divided into 4 due dates; March 15, May 15, September 15 and November 15. If you believe that the amount doesn`t reflect your actual earnings, and you`d like to make some changes, you can contact Skatteetaten at phone 800 800 00, or visit their website http://www.skatteetaten.no/no/Skjemaer/Soknad-om-endring-av-eller-krav-om-skattekortforskuddsskatt/
The reason behind underpaid taxes is usually that the final figures for income and deductions differ from the amounts that were used as a basis for your tax deduction card the previous year.
You are responsible for ensuring that the basis for your tax deduction card is correct.
You do not have to pay underpaid tax if the amount is below 100 NOK.
If you received your tax assessment notice in June, the earliest payment deadline is 20 August, regardless of whether the amount of underpaid tax you owe is over or under NOK 1,000.
If you owe over NOK 1,000 in underpaid tax, this will be paid in two equal installments. The deadlines for payment of these two installments are three and eight weeks after the tax assessment notice is sent out.
You will be sent a payment form stating the payment deadline in the post to your address according to the National Registry.
You can nowenter into an agreement concerning e-invoices in connection with tax payments.
Underpaid taxes to the municipality of Trondheim: Account number 6345 06 16011
Underpaid taxes to the municipality of Klæbu: Account number 6345 0616623
No payment agreements on underpaid tax
As superior authority, the Norwegian Tax Administration has restricted the tax collectors practice when it comes to granting payment agreements. Furthermore, there are strict terms and conditions attached to these paymentagreements. In order to consider a payment agreement, we need documentation on your income and expenses (pay slips, housing expenses and so on).
What happens if you don`t pay?
If you fail to pay your underpaid taxes on time, the tax collector (Kemneren i Trondheimsregionen) will use legal enforcement in forms of distraint or withdrawals of earnings in order to claim the amount you owe.
Important information from Skatteetaten - taxnorway.no
Sist oppdatert: 04.01.2018