The annual cycle for a Norwegian AS – which deadlines apply through the year?

Four fixed dates hold the rest together: the shareholder register statement on 31 January, the tax return on 31 May, the general meeting by 30 June and the last fee-free annual accounts deadline on 31 July. On top come the a-melding on the 5th each month, employer's contributions every two months, the VAT periods, and event-driven deadlines such as the advance deduction on the first working day after payday.

Three kinds of deadline – and the difference is what catches people

Fixed dates are in the calendar regardless: the shareholder register statement 31 January, the tax return 31 May, the general meeting by 30 June, the last fee-free annual accounts deadline 31 July. Deadlines that follow an event have no date until the event happens: the advance deduction the first working day after payday, the auditor's report two weeks before the general meeting, the annual accounts to shareholders one week before the general meeting, the annual accounts to the Register of Company Accounts one month after adoption, underpaid tax three weeks after the tax settlement. Continuing obligations have no deadline at all, only a response time: changes in beneficial owners normally have to be reported within 14 days. It is the second category that is most often missed, because it cannot be put in the calendar in advance.

January to March

5 January: a-melding for December. 15 January: employer's contributions period 6. 31 January: the shareholder register statement – see The shareholder register statement 1 February: the annual statement to employees. 5 February: a-melding. 10 February: VAT period 6. 15 February: first advance tax instalment. 5 March: a-melding. 10 March: the annual VAT return for those with an approved annual period – see The annual VAT return. 15 March: employer's contributions period 1.

April to June

5 April: a-melding. 10 April: VAT period 1. 15 April: second advance tax instalment. 5 May: a-melding. 15 May: employer's contributions period 2. 31 May: the tax return, and the last date for an additional advance payment where the company wants to reduce the interest supplement on expected underpaid tax – see The tax return for businesses 5 June: a-melding. 10 June: VAT period 2. 30 June: the last date for the ordinary general meeting, and the tax return deadline where a one-month extension has been granted. Where the company has an auditor, the auditor's report has to be available at the latest two weeks before the actual general meeting, and the annual accounts with any directors' report sent to shareholders at the latest one week before – see Statutory audit

July to September

5 July: a-melding. 15 July: employer's contributions period 3. 31 July: the last fee-free date for the annual accounts. The Accounting Act actually says the accounts have to be filed no later than one month after they are adopted – 31 July is the outer limit, not the rule itself. The general meeting minutes are not an ordinary attachment. 5 August: a-melding. 31 August: VAT period 3 – note that this one breaks the pattern of the 10th. From August the late-filing fee can run where the annual accounts are missing, and the maximum in 2026 is NOK 69,940 – see The annual accounts have not been filed 5 September: a-melding. 15 September: employer's contributions period 4. Tax settlements for companies are issued on a rolling basis from late August to late November.

October to December

5 October: a-melding. 10 October: VAT period 4. 5 November: a-melding. 15 November: employer's contributions period 5. Tax settlements can still arrive. 5 December: a-melding. 10 December: VAT period 5. 31 December: the balance sheet date. Around the year end the bank, customers, suppliers, inventory, fixed assets, payroll, holiday pay, tax, VAT, loans and accruals should all be checked – see The year-end close step by step and Accruals

The deadlines that are not in the calendar

After each salary payment: from 2026 the advance deduction has to be paid by the first working day after the payment. Several payroll runs in the same month give several due dates – see A monthly checklist for the payroll run The a-melding is still due on the 5th of the following month, and employment relationships are reported in months without pay too. Beneficial owners: changes normally have to be reported within 14 days of the change. That is a continuing, event-driven obligation, not one annual calendar deadline.

Weekends and public holidays

Tax and duty deadlines have rules that in many cases move the deadline to the next working day. Do not use that as a universal rule for every company law deadline. 30 June for the general meeting and 31 July for the annual accounts are not the same kind of deadline as a payment date at Skatteetaten.

What can be extended – and what cannot

The tax return can normally be extended by one month to 30 June, where the application is sent before the ordinary deadline. The annual accounts: the Register of Company Accounts does not grant an ordinary extension from 31 July. The a-melding, VAT and the shareholder register statement: there is no general application scheme equivalent to the tax return's. In practice the tax return is therefore the only one of the big deadlines with ordinary breathing space. The others have to be planned for. Greenleaf can help with the year-end close, the tax return, the annual accounts, the shareholder register statement and keeping track of deadlines.

The short version

January: 5th a-melding · 15th contributions · 31st shareholder register statement February: 1st annual statement · 5th a-melding · 10th VAT · 15th advance tax March: 5th a-melding · 10th annual VAT return · 15th contributions April: 5th a-melding · 10th VAT · 15th advance tax May: 5th a-melding · 15th contributions · 31st tax return June: 5th a-melding · 10th VAT · 30th general meeting July: 5th a-melding · 15th contributions · 31st annual accounts August: 5th a-melding · 31st VAT period 3 September: 5th a-melding · 15th contributions October: 5th a-melding · 10th VAT November: 5th a-melding · 15th contributions December: 5th a-melding · 10th VAT · 31st balance sheet date The six VAT periods in detail are in VAT periods and deadlines These are the dates. What should be done between them is in The financial year month by month

This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.

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