The payment and payment agreement services will not be available from 12:00 on 31 December to 10:00 on 5 January
You cannot pay, defer, or split your claim in this period.
As of 1 January 2026, new debt collection rules will take effect and several collection authorities will be merged into one: the Collection Authority in the Tax Administration. This means that we are:
- phasing out sismo.skatteetaten.no and moving all the content to skatteetaten.no
- rebuilding and updating skatteetaten.no for a few days from and including 1 January
Acts and regulations
Here you’ll find links to relevant acts and regulations with regards to collection. To see all acts and regulations that applies to collections, you can search Lovdata. Only some of the acts and regulations at lovdata.no are translated into English. Translations of acts and regulations are provided for informational purposes only.
Acts
- The Creditors Recovery Act (dekningsloven)
- The Debt Settlement Act (gjeldsordningsloven)
- The Bankruptcy Act (konkursloven)
- The Mortgage Act (panteloven)
- The Act relating to the Norwegian National Collection Agency (SI-loven)
- The Tax Payment Act (skattebetalingsloven)
- The Penal Code (straffeloven)
- The Criminal Procedure Act (straffeprosessloven)
- The Enforcement Act (tvangsfullbyrdelsesloven)
Regulations
- The Regulation on cost of living rates relating to attachment of earnings and debt settlement (forskrift om livsoppholdssatser ved utleggstrekk og gjeldsordning)
- Regulation to the Act relating to the Norwegian National Collection Agency (forskrift til SI-loven)
- The Prosecution Instructions (Påtaleinstruksen)
- The Tax Payment Regulations (skattebetalingsforskriften)
- The Regulation relating to registering attachments (utleggsregistreringsforskriften)