The Business Compensation Scheme – what to do before applying

When you are completing the form, you will be asked to provide information about the enterprise’s revenue and costs.

Important information for seasonal business activity: If the enterprise carries out seasonal business activity, you can click here to read more about seasonal business activity.

Before you start completing the application form, you should have the following at hand:

  • Amounts for the month for which you are applying for a subsidy:
    • Unavoidable fixed costs for the month for which you are applying for a subsidy
    • Revenue for the month for which you are applying for a subsidy
  • • The amount for the following time periods:
    • Revenue for the corresponding month in 2019 for which you are applying for a subsidy.
    • Revenue for January and February 2019
    • Revenue for January and February 2020

If the enterprise was not yet established in the corresponding month in 2019 to the one for which you are applying now, you only need the amounts for 2020.

Do not attach any documentation to the application. However, you must be able to provide the documentation if we ask you to do so.

What amounts for unavoidable fixed costs are we asking you to provide:

  • Rental of commercial premises
  • Lights and heating
  • Refuse collection, water, sewage, cleaning, etc.
  • Rental of machinery, fixtures and fittings, means of transport, etc.
  • Accounting, auditor fees, consultant services
  • Electronic communications, postage, etc.
  • Insurance, tax and duties on means of transport
  • Deductible membership fees
  • Insurance premiums
  • Net interest expenses

Here, you can read more about unavoidable fixed costs.

You must also assess whether the costs in total qualify for a subsidy, or if they have to be adjusted. For example, you may only include the part of the cost relating to the month for which you are applying for a subsidy. Nor can you include the variable part of the cost, for example the part of the car insurance premium that relates to the odometer reading or the part of the rent that relates to revenue. Here you can find more examples of adjusting and processing unavoidable fixed costs.

What amounts for revenue are we asking you to provide:

  1. Actual revenue for the month for which you are applying for a subsidy
  2. Other received subsidies relating to the virus outbreak for the month for which you are applying for a subsidy
  3. Revenue for the corresponding month in 2019 (this does not apply to enterprises that were established later)
  4. Total revenue for January and February 2019 (this does not apply to enterprises that were established later)
  5. Total revenue for January and February 2020

By revenue, we mean income from sales of goods that have been supplied and services rendered by the enterprise in the relevant month, even if they are not invoiced.

Your revenue includes benefits received from NAV that replace this kind of income, for example sickness benefits, parental benefits, care benefits and compensation for self-employed persons and freelancers. The same applies to other subsidy schemes or insurance schemes that replace lost revenue , for example compensation to cover lost income from ticket sales and participant fees, which is managed by the Norwegian Gaming Authority.

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 must be included. Value added tax and excise duties relating to sales income is not considered income.

You must include the revenue from the month for which you are applying from the sale of goods that have been supplied and services that have been rendered. This applies irrespective of how the sales are entered into the accounts. With regards to building and construction agreements, the revenue must be periodised according to the method for ongoing settlement at a profit.

The application process

1. Find out if your enterprise is eligible for a subsidy

In the application portal, we will help you find out if the enterprise may apply for subsidies by asking you some questions.

2. Have information available

You need to have revenue amounts and the enterprise’s unavoidable fixed costs available, among other things. We will provide more information before you open the application form.

3. Submit your application

You fill out the application form online.

4. We will answer you as soon as we can

Generally, you will receive a reply to your application immediately, but it may take up to three weeks. You will receive a notification from the Norwegian Tax Administration in your enterprise’s Altinn inbox. If your application is approved, the money will be sent to the account provided in the application within 2 to 3 working days.