Important deadlines for your accounts

Stay on top of accounting deadlines - Avoid delays with our overview of key tax, VAT and reporting dates.

Tax return deadlines

What	Deadline
Submissions for sole proprietorships (ENK)	31 May 2025
Submissions for private limited companies and other companies	31 May 2025
Payment of outstanding tax (without interest)	31 May 2025
First due date for outstanding tax (with interest)	20 August 2025

Documents	Submission deadlines
Annual accounts to AGM	30 June 2025
Annual accounts to the Register of Company Accounts	31 July 2025

Documents

Submission deadlines

Annual accounts to AGM

30 June 2025

Annual accounts to the Register of Company Accounts

31 July 2025

Applies to: Private limited companies (AS), foundations and other entities subject to the accounting obligation.

Annual VAT submission (for smaller companies): 10 March 2026.

1. Registration in the VAT register

If your sales of goods/services exceed NOK 50,000 in the past 12 months and these goods/services are subject to VAT, you must register with the Brønnøysund VAT register.
Register with the VAT register

You are not allowed to invoice with VAT until the company is fully registered in the VAT register (VAT registered). Only once you have received confirmation that the company is registered in the VAT register can you change the settings in DNB Regnskap to taxable and start charging VAT.
It may take some time before the application for VAT registration is approved in the Brønnøysund Register.
Until the confirmation is received, the company cannot charge VAT or deduct VAT on expenses.

Tips

Be aware that you must also collect VAT on the invoice that takes you over the NOK 50,000 limit.

2. VAT is paid six times a year

All companies registered in the VAT register must submit a VAT return to Altinn.
The VAT return shows how much VAT the company has collected on behalf of the government (via sales) and how much VAT the company has paid (via purchases).
As a rule, VAT returns are submitted every other month and are therefore divided into six instalments.
If your annual turnover is less than NOK one million, you can apply to submit the VAT return once a year.
If your company is registered in the VAT register, a VAT return must be submitted every period (every other month) regardless of whether you have had sales in the period or not.

3. Electronic submission

4. Submission deadlines