All companies registered in Norway face strict reporting obligations that trigger penalties if not met. This guide provides a complete overview of the basic reporting obligations for all Norwegian-registered companies. You'll learn about annual, periodic, and situational requirements that will help you stay compliant and avoid costly fines.
You must provide an overview of your company’s shareholders during the previous year. If you submit late, you'll face daily enforcement fines up to a maximum of NOK 65 700 (2025). Note: this does not apply to Norwegian-registered foreign companies (“NUF”).
Deadline: 31st January
You must submit a corporate tax return if your company is registered in Norway, including NUFs. You may get an exemption if your NUF's business activity in Norway is exempt from taxation according to a tax treaty. You must submit the return via an approved accounting system. Late submission triggers daily enforcement fines up to NOK 65 700 (2025).
Deadline: 31st May
Also read: Corporate tax return in Norway—the basics for foreign companies in Norway
You must submit complete annual accounts if your company is registered in Norway, including NUFs with activity. Norwegian companies must submit accounts even if dormant. If you fail to submit, you'll face progressive weekly fines totaling up to NOK 68 328 (2025). Your company may be compulsory dissolved if you don't submit within six months of the deadline.
Deadline: 31st July
If you're registered in the VAT register, you must submit bi-monthly VAT returns. You must submit the return and pay any VAT owed no later than one month and ten days after each period ends. The periods are:
You must submit the VAT return even if you had no turnover in the relevant period.
Late submission may trigger daily enforcement fines up to NOK 65 700 (2025).
If you have employees in Norway, you must submit monthly salary reports including salary, employer's National Insurance contributions and tax deductions for all employees. For 2025, you'll face daily fines of NOK 131 per employee up to a maximum of NOK 1 314 000 for late or incorrect filing.
Deadline: 5th each month following the salary period, e.g. 5th September for August salary report.
You must register with the national VAT register and calculate and pay VAT if your company exercises VAT-liable activities in Norway. You must pay VAT on all sales and withdrawals of goods and services, except those specifically exempted, such as health care, education, and social services.
You must register for VAT once your turnover exceeds NOK 50 000 over a twelve-month period.
Also read: Should your business register for VAT?
From 2025, you must register ultimate beneficial owners for all companies in Norway. If you fail to register, you may face progressive enforcement fines.
Deadline: 14 days after change of ultimate beneficial owners
Understanding and meeting your reporting obligations is crucial for running a compliant business in Norway. The penalties for non-compliance can be substantial, ranging from daily fines to compulsory dissolution. By staying on top of these annual, periodic, and situational requirements, you'll protect your business from unnecessary penalties and maintain good standing with Norwegian authorities. If you need help navigating these complex obligations, consider seeking professional legal assistance to ensure full compliance.
Also read: Doing business in Norway—here's why you need a legal partner