Norway is outside the EU but inside the European Economic Area, and its compliance system is digital, rule-bound and strictly enforced. Most filings go through the Altinn portal. The annual accounts go to the Brønnøysund Register Centre with a deadline that cannot be extended, the tax return goes to the Tax Administration with a different deadline, and the shareholder register report adds a third date in January. Missing any of them draws automatic fees.

This guide covers the private limited company (aksjeselskap, AS), the usual vehicle for a foreign-owned subsidiary, and notes where the public limited company (ASA) and a foreign enterprise registered in Norway (NUF) differ. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. Fee amounts and some dates are adjusted each year, so confirm them with the Brønnøysund Register Centre, the Tax Administration and Altinn.

Entity compliance Norway: the quick answer

• Submit the complete annual accounts to the Register of Company Accounts by 31 July for a calendar-year company, or by 31 January for accounts closed between 1 January and 30 June.

• Submit the shareholder register report to the Tax Administration by 31 January each year.

• File the corporate tax return by 31 May, with a short extension available on application before the original date.

• File the monthly payroll report (a-melding) and the bimonthly VAT return, and keep the register data current.

What determines a Norwegian company's compliance requirements?

The company type, size and activity decide the work. All enterprises with an accounting obligation under the Accounting Act, including private limited companies, must submit annual accounts, and the accounts, the annual report and the auditor's report are public. Small companies may be exempt from the audit if they stay below thresholds in the Auditing Act, so ask your accountant whether the exemption applies.

Tax profile matters. The corporate income tax rate is 22 percent according to commonly published rates, and employers pay a payroll tax that varies by region. Companies that are part of large groups face extra reporting under global minimum tax rules.

Annual entity requirements in Norway: the core checklist

1. Annual accounts

Altinn states that the complete annual accounts must be submitted by 31 July to avoid a late fee, and by 31 January where the accounts closed in the period from 1 January to 30 June. The fee is based on the court fee, and Altinn gives figures such as NOK 69,940, while an older Altinn page gave NOK 68,328 for 2025, so the amount changes each year. The same guidance says the deadline cannot be extended, and that a dormant company must still submit accounts. Accounts must be approved and signed by the board before filing, and a professional source notes that unsigned accounts are rejected.

2. General meeting and board

The general meeting adopts the accounts and decides on the use of profit, normally within six months of year-end under the Norwegian company law. Hold the meeting early enough to leave time for the filing, and keep the minutes with the signed accounts. The board is responsible for the accounting organisation and for the annual report.

3. Shareholder register report

Private limited companies submit an annual shareholder register report to the Tax Administration by 31 January, with information on shareholders and share transactions during the previous year. A professional source describes coercive fines of NOK 250 per day up to NOK 25,000 for late filing. The report feeds shareholders' pre-filled tax returns, so errors affect people outside the company.

4. Corporate tax return

The tax return for businesses is due on 31 May. The Tax Administration allows an application for a one-month extension if submitted before the original deadline, while another professional source describes an extension to 31 August when an authorized accountant files. Confirm the extension rules in your case. Even with an extension for the tax return, the annual accounts deadline stays 31 July.

5. VAT, payroll and beneficial owners

Businesses that pay salaries submit an a-melding every month. Businesses liable for VAT submit a VAT return every other month, and some can apply to submit annually. The standard VAT rate is 25 percent. Norway also operates a register of beneficial owners at the Brønnøysund Register Centre, and companies report their beneficial owners and keep them current.

Tax and indirect tax obligations

Dividends paid to non-resident shareholders can carry withholding tax at 25 percent, reduced by treaties or exempted for qualifying corporate shareholders within the EEA who meet substance conditions. Interest and royalties between related parties have their own rules, and Norway applies limits on interest deductions.

Transfer pricing rules require arm's-length terms and documentation above thresholds. A foreign-owned AS that receives services from its parent should keep agreements, invoices and evidence that the services benefit the company.

Foreign-owned subsidiaries

Foreign persons can own an AS. The company needs a minimum share capital, which professional sources give as NOK 30,000, a board, a registered address in Norway and a registration with the Brønnøysund Register Centre. A foreign enterprise can alternatively register a branch as a NUF. Foreign corporate shareholders provide apostilled documents, and the company must register for tax and VAT as needed.

Banks apply due diligence to foreign-owned accounts and ask for beneficial owner evidence. Check requirements on the board's composition and on the daily manager with a Norwegian adviser, and confirm where the decisions are taken for tax residence.

First-year and event-triggered obligations

In the first year, the company is registered, obtains its organisation number, registers for VAT and as an employer if needed, opens a bank account and reports its beneficial owners. The first annual accounts cover the period from incorporation, and new companies submit from their first full financial year according to a data provider.

Events that trigger filings include a change of board members or manager, a share transfer, a capital change, a change of address, a merger and a liquidation. Changes are notified to the Brønnøysund Register Centre, and share transactions are reported in the shareholder register report.

Employment and local requirements

Norwegian employers register staff, report pay through the a-melding, withhold tax and pay employer's national insurance contributions. Employees have written contracts, statutory holiday rights with holiday pay, notice rules tied to service and strong protection against dismissal. Collective agreements are common in many sectors, and works council or employee representation rules apply to larger companies.

Record-keeping and governance in Norway

The Bookkeeping Act requires companies to keep accounting records and supporting documents for the periods in the law, which professional sources commonly place at five years for vouchers and ten years for the annual accounts, so ask your accountant for the exact periods. Keep the share register, the board and general meeting minutes and proof of each Altinn filing. A foreign parent should know which Altinn roles hold filing rights, because roles lapse when people leave and nobody notices until a deadline is missed.

Build a compliance calendar for Norway

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• By 31 January: submit the shareholder register report.

• January to March: close the books, brief the auditor and prepare the accounts.

• Before 31 May: file the corporate tax return, or apply for an extension in time.

• By the general meeting: adopt the accounts and decide on profit allocation.

• By 31 July: submit the annual accounts to the Register of Company Accounts.

• Monthly and bimonthly: a-melding and VAT, plus register updates after changes.

Common mistakes

• Assuming the tax return extension also extends the annual accounts.

• Missing the 31 January shareholder report.

• Filing unsigned accounts.

• Forgetting that dormant companies must still file.

• Letting Altinn roles lapse.

• Using an old late fee estimate in the budget.

Entity compliance Norway: frequently asked questions

When are Norwegian annual accounts due?

By 31 July for calendar-year companies, and by 31 January for accounts closed between 1 January and 30 June.

Can the annual accounts deadline be extended?

No. Altinn states that the deadline for the Register of Company Accounts cannot be extended.

When is the shareholder report due?

By 31 January each year to the Tax Administration.

When is the tax return due?

31 May, with an extension available if requested before that date.

What is the VAT rate?

25 percent.

What is the minimum share capital?

Professional sources give NOK 30,000 for an AS.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.