Your reporting obligations
Everyone who carries on commercial activity in Norway is obliged to submit reports on various circumstances to the public sector administration, independent of whether you run a large or a small business.
What must be reported?
What must be reported depends on, among other things, the legal structure of your enterprise, the industry in which you are operating, what you sell and what events occur. Even if you run a business on your own, you must submit forms to public authorities, usually relating to finance, tax and duties. It may be a good idea to familiarise yourself with the various reporting obligations before getting started.
Nevertheless, there are some reporting obligations that concern most enterprises:
Tax return
Every year, you must submit a report on your enterprise's finances to the Norwegian Tax Administration in the form of a tax return. The actual organisational form and scope will determine the requirements that apply regarding the enterprise's accounts and documentation.
The Norwegian Tax Administration – Tax return for businesses
Annual accounts
All enterprises which are required to keep accounts, such as private limited companies, must also submit their annual accounts to the Brønnøysund Register Centre's Register of Company Accounts.
The Brønnøysund Register Centre on the submission of annual accounts
Are you going to submit the annual accounts for the first time?
A-melding
Businesses that pay salaries must submit an a-melding every month. A-meldings give information on salary payments, employer's National Insurance contributions and tax deductions for employees. This applies even if you run a business on your own and are the only employee.
Tax return for VAT
Businesses that are liable for VAT must submit a tax return for VAT every other month. Some businesses can apply to submit these returns annually.
Shareholder report
Every year, private limited companies must submit a shareholder report to the Norwegian Tax Administration's shareholder register. This report provides an overview of the company's shareholders during the past year.
Other reporting obligations
Various events can trigger a reporting obligation. These include, for example, an occupational accident, the sale of shares, a change in the company's board of directors or an amendment to the articles of association. Statistics Norway may need to collect information from your enterprise, and you can expect to be sent a form for reporting information for official statistics in Norway.
Industries with spesific rules
A number of industries have specific reporting requirements to the Tax Administration:
The Norwegian Tax Administration – Industries with special regulations
The Register of the Reporting Obligations of Enterprises
This register at the Brønnøysund Register Centre provides an overview of the information that your enterprise may be required to report to the public authorities. Note that municipal and county council reporting obligations are not included in this overview.
The Brønnøysund Register Centre – find your reporting obligations (in Norwegian only)
