This calendar provides an overview of key compliance deadlines for businesses operating in Norway. This guide focuses on the most common filings required for Norwegian limited liability companies (AS/ASA), Norwegian branches of foreign enterprises (NUF), and partnerships. All filings are typically submitted electronically through Altinn, Norway’s digital platform for business reporting.
| Filing | Description | Frequency | Due Date | Entity Type | Notes |
|---|---|---|---|---|---|
| Payroll Tax & Withholding Payment | Payment of tax withheld from employees and employer’s social security contributions (Nov-Dec) | Bi-monthly | 15 January | All employers | Based on A-meldings for those months |
| A-melding | Report of all employee wages and withheld taxes | Monthly | 5th of each month | All employers | For previous month |
| Shareholder Register Statement | Annual report on shareholding and dividend activity | Annual | 31 January | AS, ASA | File RF-1086 via Altinn |
| Advance Corporate Tax Payment | First installment of corporate income tax | Bi-annual | 15 February | AS, ASA, NUF | Based on previous year’s assessment |
| VAT Return | Nov-Dec period | Bi-monthly | 10 February | VAT-registered businesses | Payment due same day |
| Payroll Tax & Withholding | Jan-Feb period | Bi-monthly | 15 March | All employers | Based on A-meldings |
| VAT Return | Jan-Feb period | Bi-monthly | 10 April | VAT-registered businesses | Payment due same day |
| Advance Corporate Tax Payment | Second installment | Bi-annual | 15 April | AS, ASA, NUF | For calendar year companies |
| Corporate Income Tax Return | Annual tax return | Annual | 31 May | AS, ASA, NUF | Extensions to 30 June possible |
| Partnership Tax Return | Allocation of profits and losses | Annual | 31 May | ANS, DA, KS | Required even for transparent entities |
| Payroll Tax & Withholding | Mar-Apr period | Bi-monthly | 15 May | All employers | Based on A-meldings |
| VAT Return | Mar-Apr period | Bi-monthly | 10 June | VAT-registered businesses | Payment due same day |
| Annual General Meeting | Approve accounts and appoint directors/auditors | Annual | 30 June | AS, ASA | Within 6 months of fiscal year-end |
| Payroll Tax & Withholding | May-Jun period | Bi-monthly | 15 July | All employers | Based on A-meldings |
| Annual Financial Statements Filing | Submission of approved financial statements | Annual | 31 July | AS, ASA, NUF | Via Altinn form RR-0002 |
| VAT Return | May-Jun period | Bi-monthly | Check Skatteetaten | VAT-registered businesses | Extended from regular date |
| Payroll Tax & Withholding | Jul-Aug period | Bi-monthly | 15 September | All employers | Based on A-meldings |
| VAT Return | Jul-Aug period | Bi-monthly | 10 October | VAT-registered businesses | Payment due same day |
| Payroll Tax & Withholding | Sep-Oct period | Bi-monthly | 15 November | All employers | Based on A-meldings |
| Register of Beneficial Owners | Registration of >25% controlling individuals | One-time with updates | Ongoing | Most entities | Required from 1 Nov 2022 |
| VAT Return | Sep-Oct period | Bi-monthly | 10 December | VAT-registered businesses | Payment due same day |
| Country-by-Country Report | OECD BEPS Action 13 report | Annual | 31 December | Large MNEs | For groups with revenue > NOK 6.5B |
| Employee Tax Card Retrieval | Obtain electronic tax deduction cards | Annual | December | All employers | For following year |
| Withholding Tax: Dividends | Tax on dividends to foreign shareholders | Per event | Within 7 days | AS, ASA | Form RF-1005 |
| Withholding Tax: Interest/Royalties | Tax on payments to related parties in low-tax jurisdictions | Per event | Within 7 days | All companies | Form RF-1528 |
| Changes to Registered Information | Notification of corporate detail changes | Event-based | Immediate | All entities | Via Altinn |
| Occupational Pension Enrollment | Mandatory pension scheme enrollment | Upon hiring | Within 6 months | All employers | Minimum 2% contribution |
Important Notes:
1. This calendar is for general guidance only. Specific deadlines may vary based on your company’s circumstances.
2. Most filings are submitted through Altinn, Norway’s digital platform for business reporting.
3. Companies with annual turnover below NOK 1 million may apply for annual VAT filing instead of bi-monthly.
4. Engage qualified Norwegian accountants/advisors to ensure full compliance.
5. Deadlines falling on weekends or public holidays typically move to the next business day.
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