Reporting of NOx emission

All enterprises that signed the Participant Agreement have an obligation to pay into the Business Sector’s NOx Fund. The NOx emissions shall be reported to the NOx Fund each quarter by the 18th in the following month. A web solution has been established for electronic reporting. If the enterprise does not have any NOx emission one quarter, please report this as 0 - zero.

An e-mail has been sent to the person registered as contact person at the NOx Fund, containing username and password to activate the link to the electronic reporting form. Someone else may be given the responsibility of reporting NOx emissions, please use the same designated username and password.

Participant enterprises 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. Enterprises that have conducted emission measurements shall report the measured emissions to the Fund, provided that the measurement is carried out by an accredited firm or a competent party approved by the Norwegian Maritime Directorate. The emission calculation shall be documented in accordance with § 3-19-10 of the Regulation relating to Special Taxes.

Some enterprises have vessels or other activity not included in the Participant Agreement, however, it is only emissions included in the Participant Agreement that shall be reported to the NOx Fund. Remember to check that the reporting is done using the correct denomination, i.e. in kilos. 

Enterprises with emissions from oil and gas production as well as from other sources, for example land-based industry, needs to divide their emissions between their respective sources because the rate used for calculating the amount owed differ, respectively NOK 11 and NOK 4 per kilo NOx.

The NOx Fund will conduct a simple control of the reported emission figures.

Report to the custom region
Note that the emissions must still be reported each quarter by the 18th in the following month to the customs region, but with tax rate - 0 – zero. 

The reported emission figures to the custom region shall be the same as the emission figures reported each quarter to the NOx Fund.

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:
1st quarter - 18 April
2nd quarter - 18 July
3rd quarter - 18 October
4th quarter - 18 January

Please remember to report both to the NOx Fund and to the customs region.

Invoicing           
Based on the reported emissions the enterprises will be sent an invoice. 

Failure to report
If, after having received a reminder, the participant enterprise 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 such cases, a 10 % interest will be charged.

Failure to pay – interest on overdue payments
If, after having received a reminder, the participant enterprise fails to pay the amount due within a period of within 14 days, an interest of 10 % will be charged.

Revocation of participant certificates
In cases where a participant enterprise has received repeated reminders relating to overdue payment or failure to submit emission data, a letter will be sent to both the manager and the board of directors at the enterprise in question informing them that this breach of duty must be corrected within a given date. In cases where the enterprise fails to comply by the stipulated date, the Board must decide whether or not to revoke the enterprise’s participant certificate in accordance with Point 8 of the Participant Agreement.

In cases where the participant certificate has been revoked, the enterprise will be obligate to pay NOx tax to the state at a rate of NOK 16.69 per kilo NOx from the date which the revocation entered into force. The NOx Fund will collect their claims through legal means.