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Norway Extends Tax Payment Deferral for COVID-19 to Q1 2022

01 February 2022

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Approved Changes

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Norway

Norway has published regulations on amendments to the regulations on the deferral of tax payments and other deadlines in response to COVID-19. The original regulations provided a deferral for employer contributions, advance tax, and VAT in 2020, and were subsequently expanded to tax returns and other tax payments, with some exceptions. The latest amendments provide that tax payment deferral may be granted for taxes due in the period 1 January to 31 March 2022. It also provides that such deferred payments, as well as payments deferred in the period up to 30 June 2021, may be paid in installments up...