The change means that if an object is registered in the Fund:
- From 1.1 to 18.4 it may be reported for the entire 1st quarter.
- From 1.4 to 18.7 it may be reported for the entire 2nd quarter.
- From 1.7 to 18.10 it may be reported for the entire 3rd quarter.
- From 1.10 to 18.1 it may be reported for the entire 4th quarter.
The enterprise must be affiliated
Please note that the change only applies to objects and not to enterprises. Affiliation for an enterprise is valid from the date of affiliation as it is today. An object may at earliest start reporting emission from the date of affiliation for the enterprise.
The NOx Fund is pleased to inform about this amendment, as the regulations have led to unfortunate consequences if an affiliated enterprise had forgotten to register an object prior to emissions subject to NOx tax.
The NOx Fund emphasises that the deadline on the 18th after a quarter is absolute. Objects registered after the due date for reporting must pay full tax to the Norwegian Tax Administration.
The amendment that has now been made has no retroactive effect.