Companies which are affiliated to the NOx Agreement 2011-2017 must also sign up for the new NOx Agreement.
Affiliation by April 1st
According to the NOx Agreement 2018-2025 between the business organisations and the government, a company must be affiliated to the NOx Agreement 2018-2025 by April 1st 2018, to be entitled to a tax exemption from January 1st 2018. Upon completion by April 1st 2018, the business may report taxable NOx emissions for the first quarter of 2018, with deadline for reporting on April 18th. This as an exception due to the new Agreement.
Companies, which affiliates after April 1st, are entitled to a tax exemption from governmental NOx tax from the date of affiliation, and may first begin to report NOx emission to the NOx Fund from the same date. Any taxable NOx emissions before the date of affiliation must be reported with full tax to the Norwegian Tax Administration. This date is absolute and endorsement after April 1st gives no retroactive effect on reporting.
Affiliation to the Participant Agreement from January
To sign up for a new NOx agreement, the Participant Agreement to the NOx Agreement 2018-2025 must be signed. The Participant Agreement must be submitted electronically. The solution for this will be ready from January 2018. Further information will be given.
The agreements are available
Both the NOx Agreement 2018-2025 and the Participant Agreement, that shall be signed by the companies, may be downloaded below. We recommend that companies familiarize themselves with the agreement texts in good time before April 1st 2018.