Guides
Practical guides to accounting, payroll and VAT for Norwegian businesses — written for those doing their own books.
NewInvoicing
E-invoicing in Norway from 2027: what you need to know
From 1 January 2027, businesses with a bookkeeping obligation in Norway – sole proprietorships included – must invoice each other with e-invoices, not PDFs, when the customer can receive them. That follows from the amendments to the Bookkeeping Act and the regulation the Tax Directorate adopted on 29 September 2026. The duty to receive e-invoices, and to keep the books in an electronic accounting system, follows on 1 January 2030.
VAT
MVA-melding (VAT return): deadlines, rates and how to file
The MVA-melding is the periodic return where you report output and input VAT to the Norwegian Tax Administration. You must register for VAT once taxable turnover passes NOK 50,000 over twelve months, and then file — normally bi-monthly — via Altinn.
2 min read · Updated June 17, 2026
Payroll
A-melding: what it is and how to submit it
The A-melding is the monthly report employers send to the Tax Administration, NAV and Statistics Norway with information on salary, withholding tax and employer’s contribution. The deadline is the 5th of the month after the payroll run, and it’s filed most easily straight from your payroll system.
2 min read · Updated June 17, 2026
Accounting
Bookkeeping for sole proprietorships: rules and deadlines
Everyone running a sole proprietorship has a bookkeeping obligation and must document income and costs. Below NOK 50,000 in turnover you don’t need full accounts, but above the threshold you must keep accounts under the Bookkeeping Act and file a business specification with your tax return.
2 min read · Updated June 17, 2026
Payroll
Holiday pay (feriepenger): rates, calculation and payout
Holiday pay is salary you accrue one year and receive the next, normally in June. The statutory minimum is 10.2% of the holiday-pay basis, while many have 12% through a five-week holiday agreement. Employees over 60 get an extra week and a 2.3 percentage-point higher rate.
2 min read · Updated June 17, 2026
Payroll
Tax cards and withholding tax explained
Your tax card tells your employer how much tax to deduct from your salary — this is called withholding tax (forskuddstrekk). The employer retrieves the card electronically from the Tax Administration before each payroll, withholds the tax and pays it to the state.
2 min read · Updated June 17, 2026
Company
Sole proprietorship or AS? How to choose
The choice between a sole proprietorship (ENK) and a limited company (AS) is mostly about liability, tax and how you take money out. An ENK is simple and free to start, but you carry personal liability. An AS gives limited liability and the option to draw a salary, but requires NOK 30,000 in share capital and more formal operation.
2 min read · Updated June 17, 2026
Payroll
Employer’s contribution: rates, zones and calculation
The employer’s contribution (arbeidsgiveravgift) is a charge the employer pays on salary and other benefits. The rate depends on the geographic zone the business is in — from 14.1% in zone I (including Oslo) down to 0% in zone V (Finnmark and North Troms). It is reported in the A-melding and paid bi-monthly.
1 min read · Updated June 17, 2026
VAT
When must I register for VAT?
You must register the business in the VAT Register once taxable turnover exceeds NOK 50,000 within a twelve-month period. Only then do you add VAT to invoices and file VAT returns — but you also gain the right to deduct input VAT on purchases.
2 min read · Updated June 17, 2026
Accounting
Bookkeeping for beginners: a simple introduction
Bookkeeping is recording all of a business’s financial transactions — systematically and with documentation (vouchers). You must record chronologically, keep vouchers for five years and number invoices sequentially. With accounting software you don’t need prior knowledge of double-entry bookkeeping.
2 min read · Updated June 17, 2026