Reporting obligations for sole proprietorships
The most common reporting obligations for sole proprietorships relate to taxes and VAT.
Advance Tax
You do not automatically receive tax invoices when you start a sole proprietorship. Therefore, you must apply to have your advance tax calculated by changing your income information. If you budget with a loss in your first year of operations, you should not submit the form for calculating advance tax. The loss should be declared in your tax return.
We assume that your enterprise is registered in the VAT register, and that the enterprise has a profit and are liable to pay advance tax.
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Sole proprietorship without employees | Sole proprietorship with employees |
| Januar |
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5. Report salary and employments for December (the a-melding) 15. Pay tax and employers' contribution tax for employees for November/December |
| February |
10. Report and pay VAT for November/ December (VAT return)
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5. Report salary and employments for January (the a-melding) 10. Report and pay VAT for November/ December (VAT return) |
| March | 15. Pay income Tax for the sole proprietorship (advance tax) |
5. Report salary and employments for February (the a-melding) 15. Pay income Tax for the sole proprietorship (advance tax) |
| April |
10. Report and pay VAT for January/ February (VAT return)
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5. Report salary and employments for March (the a-melding) 10. Report and pay VAT for January/ February (VAT return) |
| May |
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5. Report salary and employments for April (the a-melding) 15. Pay tax and employers' contribution tax for employees for March/April |
| June |
10. Report and pay VAT for January/ February (VAT return) 15. Pay income Tax for the sole proprietorship (advance tax) |
5. Report salary and employments for May (the a-melding) 10. Report and pay VAT for March/April (VAT return) 15. Pay income Tax for the sole proprietorship (advance tax) |
| July |
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5. Report salary and employments for June (the a-melding) 15. Pay tax and employers' contribution tax for employees for May/June |
| August |
31. Report and pay VAT for May/June (VAT return)
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5. Report salary and employments for July (the a-melding) 31. Report and pay VAT for May/June (VAT return) |
| September | 15. Pay income Tax for the sole proprietorship (advance tax) |
5. Report salary and employments for August (the a-melding) 15. Pay income Tax for the sole proprietorship (advance tax) 15. Pay tax and employers' contribution tax for employees for July/August |
| October |
10. Report and pay VAT for July/August |
5. Report salary and employments for September (the a-melding) 10. Report and pay VAT for July/August (VAT return) |
| November |
5. Report salary and employments for October (the a-melding) 15. Pay tax and employers' contribution tax for employees for September/October |
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| December |
10. Report and pay VAT for September/October (VAT return) 15. Pay income Tax for the sole proprietorship (advance tax) |
5. Report salary and employments for November (the a-melding) 10. Report and pay VAT for September/October (VAT return) 15. Pay income Tax for the sole proprietorship (advance tax) |
Other reporting obligations
Additionally, certain events and activities may bring about other reporting obligations. For example, Statistics Norway (SSB) may need information from your enterprise, in which case you can expect to receive a form to report information to the Norwegian official statistics.
A few sole proprietorships may also be obligated to submit annual accounts to the Register of Company Accounts:
- Balance sheet showing assets of more than NOK 20 million
- Average number of employees of more than 20 full-time equivalents
- Sole proprietorships under supervision of the Financial Supervisory Authority of Norway
