Important information
Det du ser på denne siden er en test-versjon. Denne er under arbeid, og testes og kvalitetssikres nå internt i Skatteetaten.
Form RF-1347
Excise tax return
Registered enterprises that pay excise tax must report excise taxes electronically. This is done in the excise tax return.
Hjelp til å rapportere riktig
- Kodeveileder for særavgifter er en oversikt over avgiftskoder du skal bruke når du rapporterer særavgifter.
- I brukerveiledningen får du hjelp til å fylle ut skjemaet eller å laste opp opplysningene fra en fil.
This return is submitted via the Elsær 2.0 system. The following can be done in Elsær 2.0:
- Register and submit a new excise tax return
- View a summary of saved and submitted returns
- Pre-completed return for excise tax registered under the enterprise
- Facility to upload files from the enterprise's own systems
- Amend previously submitted and due returns.
- Feedback in PDF with KID
To submit an excise tax return in Elsær 2.0, you'll need one of the following Altinn roles: Accounting employee, Accountant without signing rights, Accountant with signing rights, Contact person NUFor Norwegian representative (of foreign entity).
The service requires you to log in via the ID portal (security level 3 or higher).
If you're unable to find the enterprise you need to report for in the dropdown menu in Elsær 2.0, check that you have one of the valid Altinn roles. Contact Altinn user support for help and guidance.
Note that you must have been allocated one or more valid roles for each enterprise you wish to submit a report for
You can complete the excise tax return using information from a file. You can read more about how you do this in the user guide (in Norwegian only).
The file should preferably be in CSV format. See the user guide (in Norwegian only) for more information about the preferred file format.
No template file is available, as it would largely have consisted of line numbers and semicolons – the only things that would be common to all enterprises.
However, you can download an example file created in Excel:
- Example file (in Norwegian only) - for all taxes except motor insurance tax
- Example file for motor insurance tax (TFA) (in Norwegian only)
The file structure is also described in the user guide (in Norwegian only).
The file format for submitting files will be the same as in the old system, so you do not have to make changes to the file.
There is currently no export option for extracting a file from a tax return that has been submitted.
Deadlines
The deadline for submitting reports is the 18th of each month.
The submission deadline applies to the NOx, electrical power and traffic insurance tax every three months.
Avgift på viltlevende marine ressurser har første leveringsfrist 18. november 2021 og avgift på produksjon av fisk har første leveringsfrist 18. januar 2022.
Registered enterprises who fail to submit the excise tax return, risk having to pay an enforcement fine.
Paying
When you've submitted an excise tax return, you'll receive feedback with a KID number for use when paying the tax.
The deadline for submitting reports is the 18th of each month.
The submission deadline applies to the NOx, electrical power and traffic insurance tax every three months.
Registered enterprises who fail to submit the excise tax return, risk having to pay an enforcement fine.
KID number
When you've submitted an excise tax return, you'll receive feedback with a KID number for use when paying the tax.
Account number for payments
You must use account number 7694 05 17504 when reporting excise tax via ELSÆR 2.0.
Address:
Skatteetaten
Innkrevingsregnskapet for oppdrag og særavgifter
Postboks 38
4891 Grimstad
Did you pay to the old account number? Contact the Norwegian Tax Administration if you've accidentally used the old account number.
Account number for refunds
If you're owed a refund, you can change this yourself in the excise tax return. You must do this before you submit.
You can change excise tax returns from the last 3 years.
You can do this by logging in to the excise tax return the same way as when you register a new excise tax return.
When you have logged in, you'll find an overview of previously submitted returns. You can then choose which return you’d like to change.
Register your enterprise as liable for excise tax
The enterprise must be registered as liable for excise tax before you can start reporting excise taxes electronically.
More information on the taxes
See below for more information on the individual taxes, including rates and exemptions: