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
Limitation of claims
A claim will usually reach its limitation period if it is not paid within three years. Some claims, such as fines, compensation claims and student loans, will usually reach their limitation period after ten years.
At the Norwegian National Collection Agency (SI), we work to ensure that what you owe will be paid before the claim reaches its limitation period.
New limitation period
The limitation period may be extended so that we'll have more time to collect. This could be when:
- You admit to the claim. This will usually result in a three-year extension to the limitation period. An admission could be that you've made payments towards the claim, or that you've admitted to the claim in written communication.
- We hold attachment proceedings. The limitation period is broken when we send a notification of enforcement proceedings. The new limitation period is ten years from we decide to implement attachment of earnings, place attachments on assets or determine that there are no assets to place attachments on.