Reporting and correction via the a-ordning
The Tax Administration Shared Services Agency receives many enquiries from declarants who, due to system-related limitations, are unable to correct reports for previous periods as anticipated in the a-ordning.
The reporting obligation in the a-ordning is monthly and it is a precondition that information is provided for the month which it concerns; see Section 1-4 of the A-opplysning Regulation. The scope of the reporting obligation is regulated through a number of specific laws, which clearly state that the obligation to report information applies for each individual calendar month; see Section 3 of the A-opplysning Act. The obligation to report information concerning incomes and deductions in a calendar month follows the cash principle. If inaccurate information is reported for a particular calendar month, the information reported for that month must subsequently be reversed. Such a reversal must generally be done in the calendar month that the error concerns. The a-ordning therefore allows reporting with the opposite prefix to enable employers to correct previously reported information which is inaccurate. Please note that the a-ordning correction regime assumes that the employer can and will make corrections for previous periods, e.g. in the event of erroneous payments being made.
Reporting of prepayment deductions with the opposite prefix may only be used when correcting a previously reported amount, and within a single period (month). See the information in the guidance concerning the correction of prepayment deductions.
Corrections in the a-melding are not affected by the provision in Section 5-5-2 of the Tax Payment Regulation, according to which employers who have deducted too much can correct the prepayment deduction in subsequent periods. Such a correction assumes that the income recipient has deductions to make corrections to, and this form of correction to prepayment deductions will not be shown in the a-melding. If there are insufficient deductions in a subsequent period, the employer will not be able to make corrections in accordance with Section 5-5-2 of the Tax Payment Regulation. This is not a new feature with the a-ordning.
Specific to 2015
During the first year of the a-ordning, it is important that all declarants get under way with submitting a-melding reports and set up their systems so that they can fulfil their reporting obligations in the future.
The Directorate of Taxes has therefore decided that declarants who have erroneously reported "negative" prepayment deductions at person level in certain calendar months will not be contacted by the tax collectors. It is a clear precondition that the combined prepayment deduction for the income year for an individual person is not "negative". It is also a precondition that the combined prepayment deduction at enterprise level for a period is not "negative".
It cannot be assumed that this will also apply to future erroneous reports, and the system must be set up to enable corrections in line with the a-ordning correction regime. We recommend that you discuss the matter with your system supplier.
Negative prepayment deductions which must be corrected (enterprise level for a period, person level combined for the income year)
If the prepayment deduction is "negative" at enterprise level during a period, a correction must be made. Similarly, a correction must be made if the combined prepayment deduction is "negative" at person level for the income year.
If it is not possible to make the correction via the payroll system, an alternative method is to make a correction for the income recipient by submitting a basic a-melding via the data entry solution in Altinn (A01 a-melding) for the period that the error concerns. The income and deduction which were reported incorrectly for the income recipient can then be corrected. There will then of course be discrepancies in your systems, as in practice this will be reported via another system. Please note that A01 a-melding is adapted to those who report entirely via this service, but it is possible to submit reports in combination with a payroll system. See the guidance.
It is important to note the following: if this procedure is used, reported negative deductions must be corrected by reporting a negative amount from A01 for the income recipient for which there is a negative amount. In A01, enter the prepayment deduction as a positive amount even if it will be transferred to the Norwegian Tax Administration's reception system as a negative amount. See the guidance.