Initially, it is the enterprise which is liable for paying the late filing penalty. If the enterprise does not pay the fee, you are as a board member, partner or in some cases the general manger, jointly and severally liable to pay the fee. Jointly and severally liable means that several persons are liable to pay a claim, and everyone is liable for the entire claim until it has been paid.
The late filing penalty can amount up to NOK 63,596.
You can apply for remission of the late filing penalty, but there are strict guidelines for being granted remission.
It is the National Collection Agency that collects the late filing penalty. All questions about invoice and payment, must be addressed to them.