Enterprises that sign the agreement within 1 April 2018 are entitled to exemption from the NOx tax with effect from 1 January 2018. Such tax exemption presupposes that the NOx Agreement 2018–2025 is approved by the EFTA Surveillance Authority (ESA). In order for enterprises to affiliate themselves with the new NOx agreement, the Participation to the NOx Agreement 2018–2025 must be signed. This Participation Agreement shall be signed by someone who is authorised to do so on behalf of the enterprise.
Enterprises that were affiliated with the NOx Agreement 2011–2017
Enterprises that had previously been affiliated with the NOx Agreement 2011–2017 must submit a signed Participation Agreement electronically on the NOx Fund’s web portal. A user name and password are required for login. Should you need help to log in, please contact the NOx Fund.
Enterprises that have not previously been affiliated with the NOx Fund
Enterprises that want to affiliate themselves with the NOx Fund, and that have not previously done so, must sign up here. Fill in all the required information about the enterprise and upload a signed Participation Agreement.
Signing up enterprises with non-taxable NOx emissions
Enterprises within land-based industry with non-taxable emissions from production covered by the NACE codes encompassed by the NOx Agreement 2018–2025 must also affiliate themselves with the NOx agreement in order to receive support for NOx-reducing measures. The non-taxable emissions shall be reported quarterly to the NOx Fund, but with a tax rate of 0%. The NOx Fund will send a separate letter to the non-taxable enterprises about the scheme, as this scheme will be new to many of these enterprises.
Affiliation within 1 April for taxable enterprises
Pursuant to the NOx Agreement 2018–2025, an enterprise must affiliate itself with the NOx Agreement 2018–2025 within 1 April 2018 in order to be entitled to exemption from the NOx tax with effect from 1 January 2018. Upon affiliation within 1 April 2018, the enterprise may report taxable NOx emissions for the entire first quarter 2018, with 18 April as the deadline for filing such a report; this is an exception owing to the new agreement.
Enterprises that affiliate themselves with the agreement after 1 April are exempted from the NOx tax from the date of affiliation, and may thus begin reporting their emissions to the NOx Fund from the same date. Any taxable NOx emissions before the date of affiliation must be reported with taxes paid in full to the Norwegian Tax Administration. The date of 1 April is absolute, and affiliation after 1 April has no retroactive force in regard to reporting emissions.
The emission obligation in the NOx agreement
The Ministry of Climate and Environment has adjusted the emission obligationin the NOx Agreement 2018–2025 pursuant to article 2.3. The emission ceiling has been adjusted upwards to the following levels:
- Combined total for 2018 and 2019: 202,510 tonnes
- Combined total for 2020 and 2021: 192,510 tonnes
- Combined total for 2022 and 2023: 182,510 tonnes
- Combined total for 2024 and 2025: 172,510 tonnes