Help to complete the application form

Here we will give you an overview of much of the information you must provide in the form. We will help you as you complete the form, so that you will receive the same help when you log in to complete the application.

Enterprise

Some of the information here will be filled in automatically based on who you are and the enterprise you have chosen to represent.

Groups

Enterprises that are part of a group of companies must send a separate application. In the application, the enterprise must state that they are part of a group and provide information about which enterprises are responsible for submitting information on behalf of the group. Read more about how to apply as a group.

For applications that apply to April and later months, the definition of a group has been expanded to include enterprises and company structures owned by the same person, see section 3-4 subsections 3 to 5 of the Regulation. One of the enterprises in the group must be charged with the responsibility of submitting information on behalf of the group. A contact person must also be appointed in this enterprise.

Industry

In order to apply for a subsidy, the enterprise must do business in one of these industries:

  • Culture and sports
  • Service industry
  • Swimming pools, water parks, gyms
  • Skincare, hair salons, body treatments
  • Health
  • Retail
  • Construction and engineering
  • Transport and storage
  • Revenue and operation of real property
  • Other enterprise that is affected by the coronavirus measures, directly or indirectly

If more than one of the industries are relevant for the enterprise, select the industry where you have the most revenue. In that case, you must also tick the box for “The enterprise also carries out business activity that does not fall under the selected industry” in the application form.

The enterprise also carries out business activity that does not fall under the selected industry

Tick the box if the enterprise also has business activity in industries other than the industry you selected above. Remember that if some of your business activity is not covered by the Business Compensation Scheme, all the amounts in the form for costs and revenue must be adjusted accordingly. In this form, you should only enter the costs and revenue related to activity in industries that are covered by the scheme.

Seasonal business activity

Tick the box if the enterprise’s revenue is concentrated in either the winter season or the summer season.

In order to be considered seasonally dependent, the enterprise’s business activity must be concentrated in either the winter season or the summer season. Such enterprises will provide seasonal and service-based activities outdoors, for example alpine ski centres, amusement parks, zoos, etc. At a later date, these enterprises will be able to distribute a large portion of the unavoidable fixed costs to the month for which you are applying for a subsidy. We will provide more information about applicable criteria at a later date.

Main source of income

Tick the box if over 50% of your income is from your sole proprietorship. The same applies if over 50% of the income for one of the partners in a general partnership (ANS or DA) is from the enterprise. If less than 50% of the income was from your sole proprietorship in 2019, but over 50% of your income came from the sole proprietorship in January and February 2020, you must be able to provide a confirmation of this from an auditor or an authorised accountant.

Tax liable in Norway

Enterprises that are not liable to pay tax to Norway are not entitled to receive subsidies.

Enterprises that are separate tax entities must be residents for tax purposes in Norway. For enterprises assessed as a partnership, the partner must be liable to pay tax to Norway for the income from the enterprise.  Norwegian branches of foreign enterprises (NUF) are covered by the scheme for the part of the enterprise that is liable to pay tax to Norway.

Enterprises that are liable to pay tax to Svalbard must also click “yes” here. Companies are liable to pay tax to Svalbard if they are residents for tax purposes on Svalbard. Sole proprietorships are liable to pay tax to Svalbard if the owner is a resident for tax purposes on Svalbard. For companies that are assessed as a partnership, the partners must be residents for tax purposes on Svalbard. Enterprises that are liable to pay tax to Svalbard must follow the Norwegian rules on bookkeeping, accounting and auditing.

Seasonal business activity

This is where you indicate whether the enterprise carries out seasonal business activity. Typically, this is when you provide services in the form of activities or experiences that mainly take place outdoors for a limited period of time. Relevant enterprises are, for example, alpine and winter resorts, amusement parks, zoos, etc.

Enterprises that are intrinsically linked to seasonal business activity may calculate their subsidy amount according to the rules for seasonal business activity. Examples are the restaurant in the alpine piste, kiosks and souvenir shops in amusement parks.

Enterprises that have seasonal business activity may receive a scaled-up subsidy according to a seasonal factor. The seasonal factor relies on how concentrated the season would normally be for the enterprise. An enterprise applying pursuant to the conditions for seasonal business activity, must do so for all the months for which they apply for a subsidy. Read more about how to apply as an enterprises with seasonal business activity.

Account

The account number you provide must be connected to the enterprise. If the application is approved, this is the account number we pay the subsidy to.

Month

Ordered to close by the state

If your enterprise has been ordered by the state to close, it affects the subsidy amount the enterprise may receive. If you’re not sure, you can read more about enterprises that are ordered to close by the state.

Unavoidable fixed costs for the month for which you are applying for a subsidy

In these fields, you enter costs that are fixed and unavoidable for the month for which you are applying for a subsidy.

You must also be able to enter these costs under the items in the income statement that are listed below. Costs you have entered under other items in the income statement may also be covered. The decisive factor is whether the costs are of the type that can be classified under the items listed in the income statement.

Remember to include accrued costs that are not paid every month. This means that you must find out the sum of the enterprise’s costs for this month, regardless of whether the enterprise was invoiced in another month. Only include costs relating to the part of the enterprise and the month for which you are applying for a subsidy.

Here, you can read more about unavoidable fixed costs.

Here, you will find an overview of specific clarifications of whether a cost is considered fixed and unavoidable

What to enter in the field for costs:

Renting commercial premises (6300 in the income statement)

Enter your costs relating to the renting of premises used by the enterprise. Only include the fixed rent. If the rent also includes a variable part, do not include it. If your rent is reduced in the relevant period, enter the reduced rent amount.

These are the same types of costs that you enter under item 6300 in the income statement or the business tax return.

Rental of company cabins or similar should not be included.

Do not include the part of the renting costs that is relating to additional services. Examples of additional services are service contracts and staffing.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

Electricity used for lights and heating (6340 in the income statement)

Enter the sum of the electricity costs used for lights and heating. You can also enter the network charge from your electricity bill.

These are the same types of costs that you enter under item 6340 in the income statement or the business tax return.

Production companies must allocate the electricity from production to sales costs, so this part of the cost for electricity/energy shall not be entered here.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

Refuse collection, water, sewage, cleaning, etc. (6395 in the income statement)

Enter the taxes, duties and fees to public authorities for refuse collection, water, sewage, cleaning, etc.

These are the same types of costs that you enter under item 6395 in the income statement or the business tax return.

Only costs relating to taxes, duties and fees to public authorities may be included. You may not include general cleaning services or similar. Property tax must be entered under item 7700 in the income statement and is not considered an unavoidable fixed cost. In order to find the monthly cost for taxes, duties and fees, you have to divide the amount by the number of months the taxes, duties and fees cover.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

Rental of machinery, fixtures and fittings, means of transport, etc. (6400 in the income statement)

Enter the sum of all other rental costs except for the costs of renting premises. Examples of rental costs: machinery, fixtures and fittings, means of transport and similar.

These are the same types of costs that you enter under item 6400 in the income statement or the business tax return.

Enterprises that submit Income Statement 1 may also include costs that are entered under item 6310, provided the costs meet the other criteria for unavoidable fixed costs.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs. Do not include the part of the renting and leasing costs that constitute variable rental. Rental amounts must be distributed evenly across the period the rental amount covers.

Do not include the part of the renting and leasing costs that is relating to additional services. Examples of additional services are service contracts and staffing.

Include the costs for operational and financial leasing here. These costs must be periodised in the same way as other interest costs, regardless of which items the leasing costs are entered under in the income statement, and regardless of how the leasing costs are periodised according to the enterprise’s reporting standard. That means that for leasing, the period’s rental amounts must be distributed evenly across the period the leasing covers.

Accounting, auditor fees (6700 in the income statement)

Enter the sum of costs for external accountants and auditors that may be entered under item 6700 in the income statement or in the business tax return.

Other costs relating to consultant services or hired labour cannot be included here. Nor can you include costs that cover assistance with applying for subsidies under the Compensation Scheme.

The yearly costs relating to annual accounts must be distributed evenly across the year, with a share of 1/12 per month. Costs relating to quarterly statements must be distributed across the three months to which they apply.

Costs that are incurred in relation to the preparation of accounts and auditing do not need to result from an agreement made before 1 March. If the yearly costs that are incurred in relation to the preparation of accounts are not known, please enter your best estimate of these costs.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

Electronic communications (6995 in the income statement)

Enter the sum of costs for electronic communications (phone, mobile phone, internet, etc.) that results from an agreement made before 1 March. Only include costs relating to the enterprise and month for which the application for a subsidy apply.

These are the same types of costs that you enter under item 6995 in the income statement or item 6800 in the business tax return.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

Insurance, tax and duties on means of transport (7040 in the income statement)

Enter the sum of the enterprise’s costs relating to insurance and taxes and duties on means of transport. Usually, the insurance premium and taxes and duties that are paid cover a long period of time. The amounts must be distributed evenly across the months in the period that the premium or taxes and fees cover. These are the same types of costs that you enter under item 7040 in the income statement or the business tax return.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs. The variable component of the insurance premium, for example the part dependent on the distance travelled by the vehicle, cannot be included in the unavoidable fixed costs.

In order to determine the monthly cost, the insurance premium or taxes and duties must be distributed evenly across the period that the premium or taxes and fees cover.

Deductible membership fees

Enter the sum of membership fees for employers’ organisations and national professional and industrial organisations that have the aim of safeguarding the interests of employers with respect to their employees.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.

In order to determine the monthly cost, the fees must be distributed evenly across the number of months the fees cover.

Insurance premiums (7500 in the income statement)

Enter the enterprise’s costs relating to insurance. Do not include insurance policies that must be entered elsewhere in the income statement than under item 7500, for example insurance that counts as salary or personnel costs or transport costs.

Remember that you can only apply for subsidies to cover the enterprise’s unavoidable fixed costs.The variable component of the insurance premium cannot be included in the unavoidable fixed costs.

In order to determine the monthly cost, the insurance premium must be distributed evenly across the period that the premium covers.

Interest income

Enter the interest income on deposits, lending and bonds for the month.

Do not include currency exchange gains.

Interest costs

Enter interest costs on debt to banks and credit institutions and bond loans for the month.

Additionally, you can include interest costs owed to lenders that are not financial institutions, but you must only include the part of the interest cost that is equivalent to the interest cost the lenders owe on debt from banks and credit institutions and bond loans. Do not include currency exchange losses.

Interest that is entered into the balance sheet as building loan interest cannot be included in the unavoidable fixed costs.

For April and May, only interest costs of up to 0.75 percent of the loan amount for the individual loans will be considered unavoidable fixed costs. The loan amount is the remaining loan on the first day of the month for which the application for a subsidy applies.  

Revenue

Actual revenue for the month for which you are applying for a subsidy

In this field, you enter income from sales of goods that have been supplied and services that have been rendered by the enterprise in the month for which the application for a subsidy applies.

Enterprises that have credit sales that do not issue sales documents (invoices) in the same month as the goods have been supplied/services have been rendered, must periodise the revenue to ensure it is registered to the correct month. For example, revenue invoiced in April that applies to deliveries made in March must be considered revenue in March. Revenue that has not yet been invoiced must also be included. In the building and construction industry it is generally a requirement that invoices be issued in accordance with “progress”, see section 8-1-2 subsection a of the Bookkeeping Regulation.  For this industry “progress” means “delivery”. See more detailed information.

You must also include gifts from private individuals that amounts to NOK 3,000 or more in total in the subsidy-month.

You should only include income that is taxable in Norway. Do not include income or yield from capital, real property or other financial assets. However, rental income from real property is still considered revenue.

Deductible value added tax and excise duties relating to sales income shall not be considered income.

Benefits received from NAV that replace this kind of income, for example, sickness benefits, parental benefits and care benefits must be included in the revenue.

Other received subsidies relating to the virus outbreak for the subsidy-month

Enter other benefits that the enterprise has received, for example subsidies, support or payments, for the same month. The subsidy will then be reduced, since the received benefits reduced the lost income.

This income will include public aid to secure the income of self-employed persons, direct aid to cover lost income from ticket sales for cancelled arrangements and other schemes that compensate for lost income. It will also include compensations from the private sector, for example payments from insurance companies.

Total revenue for January and February 2020

Here you enter the total revenue for January and February 2020. Revenue is the income from the sale of goods that have been supplied and services that have been rendered by the enterprise. If the sales documentation has been issued and entered into the accounts according to the Bookkeeping Act, the accounting information for revenue in January and February 2020 may be entered here. In this case, the accounting information must be used as the basis for the reported revenue in January and February 2019 below. If the enterprise was not established in the same month in 2019 as the month for which you are applying for a subsidy, or if you enter 0 in the item Revenue for the corresponding month in 2019 for which you are applying for a subsidy in 2020, or if you enter 0 under the item below for Total revenue for January and February 2019, the revenue entered under this item must be the income from the sale of goods that have been supplied and services that have been rendered by the enterprise.

You should only include income that is taxable in Norway. Do not include income or yield from capital, real property or other financial assets. However, rental income from real property may be included. Do not include revenue from the parts of the enterprise that are not covered by the scheme.

Deductible value added tax and excise duties relating to sales income shall not be considered income.

Revenue for the corresponding month in 2019 for which you are applying for a subsidy in 2020

Here you enter the enterprise’s revenue for the corresponding month in 2019 for which you are now applying for a subsidy in 2020.

For example, if you apply for April 2020, you enter the revenue for April 2019.

Revenue is the income from the sale of goods that have been supplied and services that have been rendered by the enterprise.

You should only include income that is taxable in Norway. Do not include income or yield from capital, real property or other financial assets. However, rental income from real property may still be included.

If the enterprise was not yet established in this month in 2019, enter 0 in this field. You must be able to document a drop in revenue in order to receive a subsidy.

Value added tax and excise duties relating to sales income will not be considered income.

Total revenue for January and February 2019

Here you enter the total revenue for January and February 2019. Revenue is the income from the sale of goods that have been supplied and services that have been rendered by the enterprise. If the sales documentation has been issued and entered into the accounts according to the Bookkeeping Act, the accounting information for revenue in January and February 2019 may be entered here. In this case, the accounting information must be used as the basis for the reported revenue in January and February 2020 above.

You should only include income that is taxable in Norway. Do not include income or yield from capital, real property or other financial assets. However, rental income from real property may be included. Do not include revenue from the parts of the enterprise that are not covered by the scheme.

Value added tax and excise duties relating to sales income will not be considered income.

Result

Expected net income before tax for the previous financial year (monthly basis)

In this field, enter the amount for the expected result before tax from ordinary activity in 2019. Divide by the number of the months in the financial year to get an average per month.

  • If you submit Income Statement 1: Item 9930 divided by the number of months in the financial year.
  • If you submit Income Statement 2: Item 9100 divided by the number of months in the financial year.
  • If you submit Income Statement 5: For ANS/DA: Item 9999 divided by the number of months in the financial year. For ENK: Item 9930 divided by the number of months in the financial year.

If the enterprise was established in 2019, in which case the financial year will not consist of a full 12 months, you must divide the result by the number of months the financial year comprises. If the year’s result before tax is unknown as a result of the accounts not yet being prepared, use the expected result.

If the enterprise has a deviating financial year

For enterprises with a deviating financial year that concludes in the period January-February 2020, the basis will be the result before tax from ordinary activity for this financial year. For enterprises with a deviating financial year that concludes for example on 30 April or 30 June, the basis will be the financial year that concludes on 30 April or 30 June 2019 respectively, as this is the last financial year concluded before 1 March 2020.

If the result for January/February 2020 has improved

A deficit may affect your subsidy amount. If the enterprise had a deficit in 2019, you may also enter an average, monthly result before tax from ordinary activity for January and February 2020 if this result is higher (meaning, the deficit has been reduced or a profit has been achieved) than the average monthly result for 2019. It is a criterion that the enterprise can provide a confirmation from an auditor or an authorised accountant of the result for January and February 2020 before the tax if requested to do so. Please note that you must be able to document this at a later date.

Submitter

Your national identity number will be filled in automatically. We ask you to provide a phone number and e-mail address to make it easy for us to contact you in case we have questions regarding your application.