What are the main obligations of a business in Norway?

Accounting, an annual tax return and advance tax, VAT settlements (if the business is VAT-registered), and, when hiring, employer obligations (a-melding, arbeidsgiveravgift, OTP). On top of that comes keeping registry data in BRREG up to date. The scope depends on the form — an AS has more formalities than a sole proprietorship.

Does a sole proprietorship also have to keep accounts?

Yes. The bookkeeping duty (bokføringsplikt) applies to essentially every business, including a sole proprietorship. However, an ENK has simpler obligations than an AS and usually does not file separate annual accounts with Regnskapsregisteret. It is worth confirming the exact scope with an accountant.

How often is VAT (MVA) settled in Norway?

Most often periodically, on a two-month cycle — the business files a return (mva-melding) and settles the tax. Smaller businesses may, under certain conditions, settle VAT less often. The exact deadlines and rules have their own logic and can change, so it is worth confirming them with an accountant.

What are the a-melding and arbeidsgiveravgift?

The a-melding is a monthly employer report on salaries, tax withheld and contributions. Arbeidsgiveravgift is the employer's national insurance contribution, charged on salaries; its rate depends among other things on the region (zone). These obligations arise only when a business hires. Confirm current rates with an accountant.

Do you have to update company data in BRREG?

Yes. Changes such as address, officers, form or beneficial owner data (reelle rettighetshavere) should be reported, usually through Altinn. Outdated data hampers cooperation and verification. When you check a counterparty yourself, remember that the register shows the reported state — so always look at the date.

Running a business in Norway — obligations and formalities

Published: 2026-07-23

Running a business in Norway is not only about setting it up — after registration come regular, recurring obligations: accounting, tax filings, VAT (MVA), and, if you hire, employer obligations too. Their scope depends on the legal form (sole proprietorship ENK or AS company) and on whether the business employs anyone. Below we organise the main ongoing obligations and deadlines, so you know what to do and when. If you are just starting out, begin with our umbrella guide on starting a company in Norway; if you are checking an existing Norwegian counterparty, see the guide on verifying a company.

What ongoing obligations does a business in Norway have?

Regardless of the form, every business keeps accounts (bokføringsplikt) and files tax. On top of that come VAT (MVA) once turnover exceeds the threshold, employer obligations when hiring, and keeping registry data in BRREG up to date.

The scope differs between forms: an AS company has full accounting and files an annual report with Regnskapsregisteret, whereas a sole proprietorship (ENK) has simpler obligations and usually does not file separate annual accounts. Below we break these areas down: accounting and reporting, taxes and VAT, employer obligations and updating data.

Taxes and VAT (MVA) on an ongoing basis

A business files an annual tax return (skattemelding), and during the year it usually pays advance tax (forskuddsskatt) set on the basis of estimated income. In an AS there is also tax on the company's profit and separate taxation of distributions to owners.

If the business is VAT-registered (as a rule after exceeding the NOK 50,000 turnover threshold over 12 months), it periodically files a VAT return (mva-melding) and settles the tax — most often on a two-month cycle. Deadlines and cycles have their own rules, and specific rates and thresholds change. This guide is not tax advice — confirm the details with a Norwegian adviser or accountant.

Employer obligations — if you hire

Hiring in Norway triggers an additional set of obligations. Each month the business reports salaries, tax withholdings and contributions through the a-melding. On top of that come the employer's national insurance contribution (arbeidsgiveravgift), a mandatory occupational pension (OTP) and holiday pay (feriepenger).

Employees must also be given conditions compliant with labour law and health-and-safety rules (HMS). In some sectors, generally binding minimum rates (allmenngjøring) apply and must be observed. As this is an area of labour and tax law, it is worth confirming the specific rates and requirements with an accountant or adviser — the table below organises the most common obligations.

The most common ongoing obligations of a business in Norway
Obligation	What it covers	Who it applies to
Accounting (bokføring)	ongoing recording of transactions	every business
VAT return (mva-melding)	periodic VAT settlement (usually every 2 months)	VAT-registered businesses
a-melding	monthly report of pay, tax and contributions	employers
Annual accounts (årsregnskap)	filing with Regnskapsregisteret	mainly AS (ENK usually not)
Updating data in BRREG	changes of address, roles, owners	every business (as changes occur)

Updating registry data — easy to overlook

Beyond taxes and accounting, a business must keep its data in the BRREG registers up to date: address, officers, form, and also beneficial owners (reelle rettighetshavere). Changes are usually reported through the Altinn portal.

This obligation is easy to overlook but matters in practice: outdated registry data hampers cooperation and verification, and counterparties read from BRREG who represents the company and what its status is. If you are checking a Norwegian partner yourself, remember that the register shows the reported state — so it is always worth looking at the date of the last change.

Frequently asked questions

What are the main obligations of a business in Norway?: Accounting, an annual tax return and advance tax, VAT settlements (if the business is VAT-registered), and, when hiring, employer obligations (a-melding, arbeidsgiveravgift, OTP). On top of that comes keeping registry data in BRREG up to date. The scope depends on the form — an AS has more formalities than a sole proprietorship.
Does a sole proprietorship also have to keep accounts?: Yes. The bookkeeping duty (bokføringsplikt) applies to essentially every business, including a sole proprietorship. However, an ENK has simpler obligations than an AS and usually does not file separate annual accounts with Regnskapsregisteret. It is worth confirming the exact scope with an accountant.
How often is VAT (MVA) settled in Norway?: Most often periodically, on a two-month cycle — the business files a return (mva-melding) and settles the tax. Smaller businesses may, under certain conditions, settle VAT less often. The exact deadlines and rules have their own logic and can change, so it is worth confirming them with an accountant.
What are the a-melding and arbeidsgiveravgift?: The a-melding is a monthly employer report on salaries, tax withheld and contributions. Arbeidsgiveravgift is the employer's national insurance contribution, charged on salaries; its rate depends among other things on the region (zone). These obligations arise only when a business hires. Confirm current rates with an accountant.
Do you have to update company data in BRREG?: Yes. Changes such as address, officers, form or beneficial owner data (reelle rettighetshavere) should be reported, usually through Altinn. Outdated data hampers cooperation and verification. When you check a counterparty yourself, remember that the register shows the reported state — so always look at the date.

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This guide is for information purposes only and does not constitute legal or tax advice. Laws and registry rules may change — the information held in the relevant country's official registers is always decisive.