From 2017, the Norwegian tax administration have the possibility to issue daily fines for late submission of reports, which should be reported to the tax office. 

Penalties for late submissions can be issued for the following reports:

·         VAT returns
·         Tax returns (air passenger tax, environmental tax, etc.)
·         A-melding (salary reports)
·       RF-1199 (contract reports)
·       Annual returns

The daily fines are NOK 524,50 (maximum of NOK 52 450 in total).