Norwegian compliance calendar
Tax, VAT, payroll and company deadlines for foreign business operating in Norway.
UPDATED ANNUALLY
Annual Norwegian compliance deadlines
Companies operating in Norway must report and pay on fixed dates throughout the year. The A-melding and OAR reports (the Assignment and Employee Register) are due on the 5th of every month. Employer contributions are paid on the 15th and VAT returns are filed on the 10th, both every other month. Annual deadlines include the shareholder register statement (31 January), the company tax return (31 May) and annual accounts (31 July).
If a deadline falls on a weekend or public holiday, it moves to the next working day. Select a quarter below for details, or download the calendar to keep it at hand.
Q1
January—March
Q2
April—June
Q3
July—September
Q4
October—December
January
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for November/December.
31 | Shareholder register statement
Limited companies (AS) report their shareholders and any share transactions for the previous year.
31 | Salary summary to employees
Give each employee a summary of last year’s salary and tax withheld, based on the A-melding reports.
During | New tax deduction cards
Check that every worker has a tax deduction card for the new year. Without one, 50% tax must be withheld. Check the new year’s rates and thresholds with the Tax Administration.
February
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
10 | VAT return
File the VAT return and pay VAT for December/January. Applies to companies registered for VAT.
15 | Advance tax, part 1
Limited companies and taxable NUFs pay the first half of advance tax for the current income year.
March
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for January/February.
April
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
10 | VAT return
File the VAT return and pay VAT for February/March. Applies to companies registered for VAT.
15 | Advance tax, part 2
Limited companies and taxable NUFs pay the second half of advance tax for the current income year.
30 | Personal tax returns
Employees taxable in Norway file their tax return for the previous year. Workers on the PAYE scheme usually do not need to file.
May
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for March/April.
31 | Company tax return
Limited companies and taxable NUFs file the tax return for the previous year. A NUF is taxed only on profit linked to a permanent establishment in Norway.
June
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
10 | VAT return
File the VAT return and pay VAT for April/May. Applies to companies registered for VAT.
16 | Board meeting and notice of general meeting
Recommended date for the board to approve last year’s annual accounts and send notice of the general meeting. For a limited company (AS), notice must be sent at least one week before the general meeting, unless the articles of association require more.
30 | General meeting
Limited companies hold the ordinary general meeting and approve last year’s annual accounts within six months of year end.
July
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for May/June.
31 | Annual accounts
Companies in the Register of Business Enterprises file last year’s annual accounts with the Brønnøysund Register Centre. Late filing leads to fees.
An auditor is required if revenue is NOK 7 million or more, the balance sheet NOK 27 million or more, or the company has 10 or more full-time employees.
August
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
31 | VAT return
File the VAT return and pay VAT for June/July. Applies to companies registered for VAT.
September
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for July/August.
October
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
10 | VAT return
File the VAT return and pay VAT for August/September. Applies to companies registered for VAT.
During | Tax assessment
Companies receive the tax assessment for the previous year. Any remaining tax is normally due three weeks after the notice.
November
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
15 | Employer contributions
Pay employer’s national insurance contributions (arbeidsgiveravgift) for September/October.
December
05 | A-melding
Report salaries, benefits and tax withheld for the previous month. Required for every employee working in Norway, even if they owe no Norwegian tax.
05 | OAR reporting
Report assignments over NOK 20,000 that started in the previous month. The client files RF-1199 for the contract, and the contractor files RF-1198 for each worker.
10 | VAT return
File the VAT return and pay VAT for October/November. Applies to companies registered for VAT.
During | Tax card for next year
New tax deduction cards are issued for the coming year. Check they are in place before January salaries.
Key guides to download
Our legal team have created key guides for foreign companies planning business in Norway. Download them here →
IMPORTANT ACTIVITIES
Activities triggered by events
Operating in Norway triggers many activities. These are key activities to be aware of.
Sales pass NOK 50,000 in 12 months
Register for VAT. This can apply even without a physical presence in Norway.
An assignment over NOK 20,000 starts
Report it in OAR (RF-1199 and RF-1198) by the 5th of the following month.
An EU/EEA worker stays over 3 months
The worker must register with the police.
A technical expert comes for up to 90 days
Notify the authorities before arrival. The expert can then work without a permit.
Activity in Norway nears 6 or 12 months
Check whether the company has a permanent establishment and becomes liable for Norwegian corporate tax.
A worker nears 183 days in 12 months
Check whether the worker becomes liable for Norwegian income tax.
PLAN AHEAD
Important timeframes to be aware of when doing business in Norway
When doing business in Norway, there are more than deadlines you need to be aware of. The timeframes on certain tasks can be lengthy, and you need to plan ahead to ensure you are not delayed.
Here is a summary of different tasks and timeframes.
- Company Setup
- Employees
- Construction & Electrical
6 - 8 months
Overall planning
Large projects should start planning 6–8 months before work begins in Norway.
3 - 4 weeks
Company registration
Registering a NUF with the Brønnøysund Register Centre usually takes 3–4 weeks. The organisation number is needed for Altinn, VAT registration and HSE cards.
Varies
VAT registration
Register when sales in Norway pass NOK 50,000 in 12 months. Plan VAT before operations begin, as it affects costs from the first purchase.
Varies
Bank account
Opening a Norwegian bank account can be slow because of anti-money laundering checks. Start as soon as the company is registered.
2 - 4 months
Work and residence permit
Workers from outside the EU/EEA, including the UK, need a permit from UDI before work starts. Permits are tied to one employer and role, so a move between projects may need a new application.
Varies
A1 form
Posted EU/EEA and UK workers apply for an A1 form in their home country. Processing time depends on the country, so apply before the posting starts.
Before arrival
Technical experts
Specialists can work up to 90 days without a permit if the authorities are notified before they arrive.
On arrival
ID checks and tax card
Each foreign worker attends an ID check at the tax office when starting work. Until a tax deduction card is issued, 50% tax must be withheld.
4 - 6 months
DSB approval
Approval of foreign qualifications for electrical work can take 4–6 months in complex cases. Using a registered Norwegian electrical contractor can remove the need.
5+ weeks
HSE cards
HSE cards for building sites can only be ordered once the company is registered and the worker has a D-number. Allow at least five weeks from registration.