All companies that have affiliated to the Participant Agreement have an obligation to pay NOx tax to the NOx Fund. NOx emissions subject to NOx tax shall be reported to the NOx Fund each quarter by the 18th in the following month.
The affiliated companies shall report their emissions to the NOx Fund based on the same methods used for the calculation of NOx pursuant to § 3-19-6 of the Regulation relating to Special Taxes. It is the actual emissions that shall be reported. Companies that have conducted emission measurements shall report the measured emissions to the NOx Fund, provided that the measurement is carried out by an accredited firm or an approved competent party or method. The emission calculation shall be documented in accordance with § 3-19-10 of the Regulation relating to Special Taxes.
Duty on emissions of NOx from the Directorate of taxes
However, some enterprises have vessels or other activities not encompassed by the NOx Agreement. Only emissions encompassed by the NOx Agreement shall be reported to the NOx Fund. Remember to ensure that the NOx emissions are reported correctly i.e. in kilos.
If the company does not have any NOx emission one quarter, it should be reported as 0 - zero.
Norwegian representative
Emission from foreign owned companies shall be reported to the NOx Fund by the Norwegian representative.
The company's contact person registered in the NOx Fund has received an e-mail with a password to logon to the NOx Fund's digital application. If someone else has been given the responsibility of reporting NOx emissions, this person shall be registered with a new individual e-mail address in the portal.
Reporting of emission per vessel and rig
Emissions shall be reported per object for vessels and rigs. An object must be registered in the NOx Fund at the latest by the due date for reporting on the 18th, to report emissions for the quarter that it shall be reported for. An object may at earliest start reporting emission from the date of affiliation for the enterprise.
In the Fund's digital application an object's registration date, and hence the date the object may start to report emission from, will automatically be generated when the object is registered by the company. Emission from an object prior to this date must be reported with full tax to the Norwegian Tax Administration.
From 1.1. 2018, all emissions from removable offshore rigs shall be reported at a high rate. This includes exploration drilling, key side operation and transfer in connection with relocation between missions when the rig proceeds under its own engine.
Reporting of non-taxable NOx emission from land based industry
Enterprises with non-taxable NOx emission from production covered by the NACE codes encompassed by the NOx Agreement 2018-2025, must report NOx emission quarterly to the NOx Fund, with the payment rate 0 - zero.
Reporting to the Norwegian Tax Administration
Note that the emissions must be reported each quarter by the 18th in the following month to the Norwegian Tax Administration under exemption code 35 for Environmental Agreement on NOx. The amount should be set as zero.
Reporting of NOx emissions to the Norwegian Tax Administration
The NOx Funds Guidance for reporting NOx emissions
The reported emission figures to the Norwegian Tax Administration shall be the same as the NOx emission figures reported each quarter to the NOx Fund. The NOx Fund will forward information about the companies' reported emissions if requested by the tax- and pollution-authorities.
In a letter to the NOx Fund, the Ministry of Finance have made it clear that payments to the NOx Fund are tax deductible.
Deadline for reporting
The due dates for reporting both to the NOx Fund and to the Norwegian Tax Administration are:
Invoicing
The companies will be invoiced based on the reported emissions.
Failure to report
If, after having received a reminder, the participant company fails to submit the required emission data within a period of 14 days, the NOx Fund will conduct an estimate of the enterprise’s NOx emissions, and its payment obligations to the NOx Fund. In addition, an interest in accordance with the rate stipulated by the Ministry of Finance will be charged.
Failure to pay – interest on overdue payments
If, after having received a reminder, the participant company fails to pay the amount due within a period of 14 days, an interest in accordance with the rate stipulated by the Ministry of Finance will be charged.
Revocation of participant certificates
In cases where a participant company has received repeated reminders relating to overdue payment or failure to submit emission data, a letter will be sent to both the company's manager and the board of directors informing them that this breach of duty must be corrected within a given date. In cases where the company fails to comply by the stipulated date, the NOx Fund must decide whether or not to revoke the company’s participant certificate in accordance with Point 8 of the Participant Agreement. The NOx Fund will collect its claims through legal means.
In cases where the participant certificate has been revoked, the enterprise will be obligated to pay full fiscal tax to the Nowegian Tax Admimistration from the date that the revocation entered into force.
More information about NOx tax from the Nowegian Tax Admimistration