Norway compliance calendar

13 recurring Merverdiavgift (VAT), Særavgifter (excise duties), Merverdiavgiftskompensasjon (VAT compensation) and Merverdiavgift og særavgifter ved innførsel (import VAT and excise) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Norway rules take effect.

Skatteetaten Lovdata

Norway on the map

Next Mva-melding (månedlig skattleggingsperiode) 10 Sept 2026

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Mon

Tue

Wed

Thu

Fri

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Sun

Return filing Payment Report / listing Registration Law change takes effect

Dates already include the weekend and public-holiday shift where Norway applies one — 11 of 13 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Mva-melding (alminnelig skattleggingsperiode)

Merverdiavgift (VAT) · Every 2 months · return filing

10th of the 2nd month after the two-month period ends — but the 31st in August Verified 2026-08-31

Who files: Businesses registered in the Merverdiavgiftsregisteret on the standard two-month period — the default for every registered business that has not been granted a monthly, annual or primary-industry period
Notes: Six returns a year, not four. The deadline is one month and ten days after the two-month term closes, so the January-February term is due 10 April, not 10 March — the extra month catches people who assume a Nordic VAT return follows the period immediately. The May-June term is the exception: it is due 31 August, which the regulation grants because the ordinary date would land in the middle of the Norwegian summer holiday. A nil return is still due for a term with no turnover.
Source: Skatteforvaltningsforskriften § 8-3-10 — leveringsfrist for mva-melding Lovdata

See the source text

“Leveringsfrist for skattemelding er en måned og ti dager etter utløpet av hver skattleggingsperiode eller fra tidspunktet for virksomhetens opphør. Fristen for tredje alminnelige skattleggingsperiode er likevel 31. august. Annet punktum gjelder tilsvarende for annen skattleggingsperiode for særskilt skattemelding etter skatteforvaltningsforskriften § 8-3-9 (1) bokstav a–c.”

Screenshot of Lovdata showing the Mva-melding (alminnelig skattleggingsperiode) deadline

Open full size Captured from Lovdata on 2026-08-31

Mva-melding (månedlig skattleggingsperiode)

Merverdiavgift (VAT) · Monthly · return filing

10th of the 2nd month after the month ends Verified 2026-08-31

Who files: Businesses the skattekontor has permitted to file monthly, available where input VAT regularly exceeds output VAT by at least 25 per cent — typically exporters and businesses in a heavy investment phase
Notes: Monthly filing is granted on application, not chosen, and the test is a refund position: input VAT regularly exceeding output VAT by at least 25 per cent. The deadline arithmetic is the same one month and ten days, so January is due 10 March. The summer extension to 31 August does NOT apply here — it is written for the standard two-month term, and a monthly filer keeps the ordinary date through the holidays. The skattekontor can also grant periods shorter than a month, down to a week, in exceptional cases.
Source: Skatteforvaltningsforskriften § 8-3-8 — kortere skattleggingsperioder Lovdata

See the source text

“Dersom inngående merverdiavgift regelmessig overstiger utgående merverdiavgift med minst 25 prosent, kan skattekontoret samtykke i at skattemeldingen leveres tolv ganger i året.”

Screenshot of Lovdata showing the Mva-melding (månedlig skattleggingsperiode) deadline

Open full size Captured from Lovdata on 2026-08-31

Mva-melding (årstermin, lav omsetning)

Merverdiavgift (VAT) · Annually · return filing

10th March each year Verified 2026-08-31

Who files: Businesses whose VAT-liable turnover and withdrawals do not exceed NOK 1 million in a calendar year, where the skattekontor has consented; conditional on having been registered on the standard period for at least 12 months and having met reporting and payment duties in that time
Notes: One return a year, covering the calendar year, due 10 March following. It has to be applied for and it is not automatic: you must have been on the ordinary two-month cycle for at least twelve months first and have kept to your reporting and payment obligations during them. Cross the NOK 1 million turnover line and the consent goes.
Source: Skatteforvaltningsforskriften § 8-3-3 — årstermin Lovdata

See the source text

“Dersom merverdiavgiftspliktig omsetning og uttak i løpet av et kalenderår ikke overstiger en million kroner, merverdiavgift ikke medregnet, kan skattekontoret samtykke i at skattemelding skal leveres en gang i året. Skattleggingsperioden er kalenderåret.”

Screenshot of Lovdata showing the Mva-melding (årstermin, lav omsetning) deadline

Open full size Captured from Lovdata on 2026-08-31

Mva-melding (primærnæring)

Merverdiavgift (VAT) · Annually · return filing

10th April each year Verified 2026-08-31

Who files: Businesses in fishing, and in forestry or agriculture with subsidiary activities (animal husbandry, horticulture, market gardening) producing and selling their own produce
Notes: The primary-industry year runs to 31 December and the return is due 10 April following — a month later than the ordinary annual return, and it applies by virtue of what you do rather than by application. It covers producers selling their own produce; businesses that buy in primary produce to process or resell, such as dairies, sawmills and abattoirs, file on the ordinary cycle instead.
Source: Skatteforvaltningsforskriften § 8-3-7 — primærnæring Lovdata

See the source text

“Skattepliktig innen fiske skal levere skattemelding en gang i året. Det samme gjelder skattepliktig innen skogbruk eller jordbruk med binæringer (husdyrhold, hagebruk, gartneri) som produserer og omsetter egne produkter. Skattepliktig som er frivillig registrert etter merverdiavgiftsloven § 2-3 annet og fjerde ledd skal også levere skattemelding en gang i året.”

Screenshot of Lovdata showing the Mva-melding (primærnæring) deadline

Open full size Captured from Lovdata on 2026-08-31

Særskilt skattemelding (omvendt avgiftsplikt)

Merverdiavgift (VAT) — reverse charge · Quarterly · return filing

10th of the 2nd month after the quarter ends — but the 31st in August Verified 2026-08-31

Who files: Recipients not registered in the Merverdiavgiftsregisteret who must self-account for VAT on remotely deliverable services bought from abroad, and on climate quotas and gold; from 1 July 2026 the population also covers services acquired by a Norwegian establishment of an entity with places of business outside Norway
Notes: This catches buyers who are NOT registered for VAT: buy remotely deliverable services from abroad and you account for the Norwegian VAT yourself, quarterly, one month and ten days after the quarter — with the April-June quarter due 31 August instead. Two things save work: no return is due for a quarter with no VAT to account for, and none is due where the quarter's purchases total NOK 2 000 or less excluding VAT. Skatteetaten publishes this deadline on its stated day whatever the weekday, so do not count on an extra day for a weekend.
Source: Skatteforvaltningsforskriften § 8-3-9 — særskilt skattemelding Lovdata

See the source text

“Særskilt skattemelding som nevnt i første ledd skal leveres periodevis. Hver skattleggingsperiode omfatter tre kalendermåneder. Første periode er januar, februar og mars, annen periode er april, mai og juni, tredje periode er juli, august og september og fjerde periode er oktober, november og desember.”

Screenshot of Lovdata showing the Særskilt skattemelding (omvendt avgiftsplikt) deadline

Open full size Captured from Lovdata on 2026-08-31

VOEC-melding (forenklet registreringsordning)

Merverdiavgift (VAT) — VOEC · Quarterly · return filing

20th of the month after the quarter ends Verified 2026-08-31

Who files: Foreign sellers and marketplaces with no place of business in Norway registered under the simplified VOEC scheme for low-value goods (under NOK 3 000 per item) and for remotely deliverable services to consumers
Notes: VOEC is the scheme most foreign e-commerce sellers into Norway are on, and its deadline is shorter than the domestic one: 20 days after the quarter, so the January-March quarter is due 20 April rather than in May. The NOK 3 000 limit is per ITEM, not per consignment — a parcel of three NOK 2 000 items is inside the scheme, not outside it. A nil return is still required for a quarter with no sales.
Source: Skatteforvaltningsforskriften § 8-3-10 — forenklet registreringsordning Lovdata

See the source text

“Leveringsfrist for skattemelding i forenklet registreringsordning er 20 dager etter skattleggingsperiodens utløp.”

Captured from Lovdata on 2026-08-31

Skattemelding for særavgifter (månedlig)

Særavgifter (excise duties) · Monthly · return filing

18th of the month after the month ends Verified 2026-08-31

Who files: Undertakings registered with the skattekontor as liable for særavgifter, for the majority of excise duties — alcohol, tobacco, mineral products, sugar and the rest of the monthly-period duties
Notes: Most Norwegian excise duties run on a calendar month with the return and the payment both due on the 18th of the following month. Registered undertakings pay on the day they report — there is no separate payment date to diarise. Two of the quarterly excise cycles use a different arithmetic entirely, so check which duty you are on before assuming this row applies.
Source: Skatteforvaltningsforskriften § 8-4-2 — særavgifter Lovdata

See the source text

“Leveringsfrist for skattemeldingen er den 18. i måneden etter skattleggingsperioden.”

Screenshot of Lovdata showing the Skattemelding for særavgifter (månedlig) deadline

Open full size Captured from Lovdata on 2026-08-31

Skattemelding for særavgift — NOx (kvartalsvis)

Særavgifter (excise duties) — NOx · Quarterly · return filing

18th of the month after the quarter ends Verified 2026-08-31

Who files: Undertakings liable for the NOx emissions duty
Notes: NOx is quarterly, and its deadline is the 18th of the month straight after the quarter — 18 April, 18 July, 18 October and 18 January. That is one month sooner than the other quarterly excise duties, which get an extra month, so the two quarterly cycles are a month apart despite sharing a day number.
Source: Skatteforvaltningsforskriften § 8-4-2 — NOx Lovdata

See the source text

“Leveringsfrist for skattemelding for avgift på NOx er den 18. i måneden etter utløpet av den skattleggingsperioden utslippet fant sted.”

Screenshot of Lovdata showing the Skattemelding for særavgift — NOx (kvartalsvis) deadline

Open full size Captured from Lovdata on 2026-08-31

Skattemelding for særavgift — elektrisk kraft mv. (kvartalsvis)

Særavgifter (excise duties) — elektrisk kraft, trafikkforsikring, oppdrettsfisk, marine ressurser · Quarterly · return filing

18th of the 2nd month after the quarter ends Verified 2026-08-31

Who files: Undertakings liable for the electricity duty, the traffic insurance duty, the duty on farmed fish or the duty on wild marine resources
Notes: These four duties are quarterly but on a one-month-and-18-days deadline, so the January-March quarter is due 18 May rather than 18 April. It is the same day number as the monthly excise cycle and the NOx cycle and a different month from both, which is the trap: 18 May, 18 August, 18 November and 18 February.
Source: Skatteforvaltningsforskriften § 8-4-2 — kvartalsvise avgifter Lovdata

See the source text

“Leveringsfrist for skattemelding for avgift på elektrisk kraft er en måned og 18 dager etter utløpet av den skattleggingsperioden”

Screenshot of Lovdata showing the Skattemelding for særavgift — elektrisk kraft mv. (kvartalsvis) deadline

Open full size Captured from Lovdata on 2026-08-31

Skattemelding for merverdiavgiftskompensasjon

Merverdiavgiftskompensasjon (VAT compensation) · Every 2 months · report / listing

10th of the 2nd month after the two-month period ends — but the 31st in August Verified 2026-08-31

Who files: Municipalities, county authorities and certain private and non-profit providers of statutory health, education and social services claiming compensation for VAT incurred
Notes: Compensation runs on exactly the same two-month grid and the same deadline as the VAT return, including the 31 August date for the May-June period. The deadline genuinely forfeits: miss a period and the claim is time-barred at the deadline for the sixth period of the following year, and for municipalities at the very next period's deadline. It is a claim for money back, not a liability, which is why it does not answer any of the ordinary filing slots.
Source: Skatteforvaltningsforskriften § 8-7-2 — merverdiavgiftskompensasjon Lovdata

See the source text

“Leveringsfrist for skattemeldingen er en måned og ti dager etter utløpet av hver skattleggingsperiode. Fristen for tredje periode er likevel 31. august.”

Captured from Lovdata on 2026-08-31

Tollkreditt og månedsoppgjør — betaling

Merverdiavgift og særavgifter ved innførsel (import VAT and excise) · Monthly · payment

18th of the month after the month ends Verified 2026-08-31

Who files: Importers holding a tollkreditt account, and undertakings on the månedsoppgjør settlement scheme, for import VAT and excise charged to the account during a calendar month
Notes: This is the one Norwegian indirect-tax date that is a payment with no return attached: whatever was charged to your customs credit account during a month falls due on the 18th of the next month. Domestic VAT and excise are different — there the money is due on the same day as the return, so those rows carry no separate payment date.
Source: Skattebetalingsloven § 10-41 — tollkreditt og månedsoppgjør Lovdata

See the source text

“Krav som belastes tollkreditten eller månedsoppgjørsordning en kalendermåned, forfaller til betaling den 18. i neste måned.”

Screenshot of Lovdata showing the Tollkreditt og månedsoppgjør — betaling deadline

Open full size Captured from Lovdata on 2026-08-31

Melding om registrering for særavgifter

Særavgifter (excise duties) — registration · One-off · registration

at least 1 month before production or importation of the excisable goods starts Verified 2026-08-31

Who files: Undertakings that will produce or import goods subject to særavgifter
Notes: This one runs backwards: the registration notice must reach the skattekontor at least a month BEFORE production or importation begins, not within a month after it. Plan it into the start-up timetable rather than treating it as paperwork that follows the first shipment. Three things must also be notified immediately once you are registered — any change to the information you gave, ceasing to meet the conditions for registration, and any halt in the business lasting more than three months.
Source: Skatteforvaltningsforskriften § 8-13-2 — registrering for særavgifter Lovdata

See the source text

“Melding om registrering for særavgifter skal sendes senest en måned før produksjonen eller innførselen starter.”

Captured from Lovdata on 2026-08-31

Søknad om årstermin

Merverdiavgift (VAT) — application for the annual scheme · Annually · registration

1st February each year Verified 2026-08-31

Who files: Businesses with VAT-liable turnover under NOK 1 million that want to move from the standard two-month cycle to one annual return
Notes: To file once a year instead of six times, the application has to be in by 1 February, and that date decides whether the change takes effect for this year or the next. Miss it and you stay on the two-month cycle for another twelve months, however far under the NOK 1 million line you are.
Source: Skatteforvaltningsforskriften § 8-3-4 — søknad om årstermin Lovdata

Norway is in the EEA but OUTSIDE the EU VAT area, and that single fact shapes the whole calendar. There is no recapitulative statement, no EC Sales List, and no OSS or IOSS. Foreign sellers use Norway's own scheme, VOEC, which has its own shorter deadline. The domestic rhythm is six two-month terms a year, each due one month and ten days after it closes — so January-February is due 10 April. The May-June term is deliberately pushed to 31 August so it does not fall in the Norwegian summer holiday. Smaller businesses can apply for one annual return instead, and businesses in a regular refund position can apply to file monthly. A deadline landing on a Saturday, Sunday or public holiday moves FORWARD to the next working day — with one exception, the quarterly reverse-charge return, noted on that row. Norway's public holidays are mostly Easter-derived, so they move every year, and 1 and 17 May count as non-working days for this purpose by statute. You must register for VAT once turnover passes NOK 50 000 in any twelve months, or NOK 140 000 for charitable and non-profit bodies. The law says to do it without undue delay rather than giving a day count, so it is not shown as a dated obligation here — but leaving it past the end of the term in which you crossed the threshold is treated as a serious breach. Direct taxes and the a-melding payroll report are out of scope for this calendar.

Screenshot of the official source stating the rule that governs Norway's deadlines — Captured from Skatteetaten on 2026-08-31

What this calendar does not list

Not applicable Recapitulative listing — Norway is outside the EU VAT area, so there is no recapitulative statement and no EC Sales List — and no OSS or IOSS either, because those are EU schemes. Nor is there a domestic periodic listing: SAF-T Regnskap is produced when the tax authority asks for it during a control, not on a calendar.
Not applicable E-invoicing / e-reporting cycle — No Norwegian mandate fixes an e-invoicing submission deadline. The public-sector rules require suppliers to invoice the state in the EHF format over Peppol, and the bookkeeping legislation coming into force adds duties about issuing and receiving invoices electronically — but both regulate the invoice itself, not a periodic transmission to the tax authority, so there is no cycle to show.

New Norway rules taking effect

Confirmed changes from the weekly scan — each links to its full record with the official source.

1 Jan 2027 Norway — B2b einvoice bookkeeping act

About this calendar

Which Norway tax deadlines does this calendar cover?

13 recurring indirect-tax obligations — Merverdiavgift (VAT), Særavgifter (excise duties), Merverdiavgiftskompensasjon (VAT compensation) and Merverdiavgift og særavgifter ved innførsel (import VAT and excise) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-31). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

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