Accounting deadlines 2026

VAT return 2026 (bimonthly terms)

VAT-registered businesses generally file the VAT return six times a year. The deadline is one month and ten days after the end of the term — with one exception: the 3rd term has a summer deadline of 31 August. The payment deadline is the same as the filing deadline.

Statutory basis: the Tax Administration Regulation § 8-3.

A-melding (payroll report) — the 5th of each month

If you have employees (or draw a salary from your own AS), the A-melding must be filed by the 5th of the following month after the payroll month. If the 5th falls on a weekend or public holiday, the deadline is the first working day after. The A-melding reports salary, tax withholding and employer's national insurance to the Norwegian Tax Administration, NAV and SSB in a single message.

Statutory basis: the A-melding Information Act § 4 and the A-melding Information Regulation § 2-1.

Payment of tax withholding and employer's national insurance

From 1 January 2026 the separate tax withholding account is abolished: withheld tax is paid directly to the Tax Administration no later than the first business day after the salary payment. Employer's national insurance is still paid every second month, on the 15th of the month after the end of the term:

Statutory basis: the Tax Payment Act § 10-10.

Tax return and business specification — deadline 1. juni 2026

Both limited companies and sole proprietorships file the tax return with the business specification by no later than 1. juni 2026 (for income year 2025). The ordinary deadline of 31 May falls on a weekend this year — so the first working day applies. You can apply for an extension of up to 30 days.

Statutory basis: the Tax Administration Act § 8-2 and the Tax Administration Regulation § 8-2-3.

Advance tax (sole proprietors and companies)

Statutory basis: the Tax Payment Act §§ 10-20 and 10-21. Dates that fall on a weekend are adjusted to the first working day.

Annual accounts and the shareholder register statement

Statutory basis: the Accounting Act §§ 3-1 and 8-2, the Companies Act § 5-5. If the annual accounts are submitted after 31 July, a late-filing fee applies. Most sole proprietorships have no annual accounts obligation — they only file the tax return with the business specification.

The dates are calculated automatically from the statutory and regulatory rules and are adjusted for weekends. Always check skatteetaten.no if in doubt. Read also: Doing your own accounting in a sole proprietorship · What is a voucher?