Can You Suspend a Business in Norway Like in Poland?
Can You Suspend a Business in Norway Like in Poland?
Good morning, I have been running an ENK for two years. From September, I won't have any jobs for a few months. Can I formally suspend my business like in Poland?
This is a question that often comes up among entrepreneurs who run a business in Norway and are planning a break from work.
In this article, we explain how Norwegian regulations treat a break in business activity, what obligations remain even when there is no turnover, and when it is better to keep the business active, deregister it from the MVA register, or close it down.
How Norway treats a break in business activity
Norwegian registers do not explicitly provide a status of "suspended business" equivalent to the Polish suspension of a company. In practice, there are three main scenarios:
| Situation | What happens to the business | Main consequence |
|---|---|---|
| You want to take a temporary break | The business remains in the registers | You still need to handle tax, MVA, employer, and annual obligations |
| The business has effectively ceased | An ENK must be deregistered and an AS liquidated | After closure, you still need to settle the final period and keep the documents |
| The business has no sales, but may return to work | The business may remain registered | No turnover does not automatically remove returns and reports |
This means that "putting a business to sleep" in Norway is a practical solution, not a separate registration status. You may stop issuing invoices, stop taking on assignments, and reduce costs, but the mere fact that the business is registered still creates obligations. It cannot simply be paused temporarily.
If you are still sorting out the list of obligations after registration, we cover them in more detail in the article Have you started a business in Norway? Remember this!
ENK during a break in activity
In an ENK, the owner and the business are one legal entity. If you are taking a short break, you can keep the ENK in the register, but you must still take care of the filings.
The most important obligations for an ENK with no activity are:
- you file the skattemelding (tax return) for the business owner by 31 May each year, even with zero turnover,
- if you have calculated forskuddsskatt (advance tax payments during the year), you update the skattekort (tax card) when the expected result of the business falls or becomes 0 NOK,
- if the ENK is in the Merverdiavgiftsregisteret (VAT register), you still file the mva-melding (VAT return), even when turnover is 0 NOK.
If the activity in the ENK has in fact ended, the ENK is deregistered in Altinn. Deregistering an ENK is free of charge. We will cover the detailed process of closing an ENK in a separate article.
AS during a break in activity
An AS can go through a period with no sales, no clients, and no payouts, but the company still exists as a separate entity. Lack of activity does not remove its obligations.
For an AS, the following usually still apply:
| AS obligation | Deadline in 2026 | Does it apply when there is no activity? |
|---|---|---|
| aksjonærregisteroppgaven (shareholder information return) | 31 January | Yes |
| skattemelding for the company | 31 May | Yes |
| årsregnskap (annual financial statements) to the Regnskapsregisteret | 31 July | Yes, if the company has a reporting obligation |
| mva-melding if the AS is registered for MVA | According to the MVA period | Yes, including zero returns |
| a-melding (monthly employer report), if there are employees or payouts | By the 5th day of the month | Yes, as long as the employment relationship continues or there are payouts |
Late årsregnskap is subject to forsinkelsesgebyr (late filing penalty). In 2026, the maximum penalty is 69,940 NOK. The standard filing deadline is 31 July and it cannot be extended.
If the AS will no longer carry on business, the company must be liquidated. The process includes a resolution by the general meeting, a liquidation period lasting at least 6 weeks, final settlement, and a deregistration notice. We discuss the details in the article Closing an AS company - what should you watch out for?
If you are leaving an AS "empty", it is a good idea to agree with an accounting firm (for example Efirma Regnskap AS) on the minimum scope of support so that you do not miss annual obligations. For a company with no turnover, the biggest risk is often not tax, but a delayed report.
VAT, taxes, and employees with zero activity
A break in business activity requires checking several areas. The most important are MVA status, tax advances, and any employees.
MVA for a business with no sales
If the business is registered in the Merverdiavgiftsregisteret, it must still file mva-melding even when turnover in a given period is 0 NOK. No sales do not automatically deregister the business from MVA.
If the MVA-liable activity has in fact ceased, you must apply for deregistration from the MVA register. After deregistration:
- you no longer file mva-melding,
- you no longer charge MVA on invoices,
- the business organization number still remains in the Enhetsregisteret (register of entities) if the business itself has not been deregistered.
If turnover has fallen below the 50,000 NOK threshold, but the activity has not ceased and the business remains in the MVA register, you generally still settle MVA. In practice, the business usually remains in the register for at least two full calendar years as long as the activity itself continues.
Tax advances
A break in activity often means lower income or a loss. In that case, you need to check the tax advances:
| Business form | How the advance tax works | What to do during a break |
|---|---|---|
| ENK | The owner pays forskuddsskatt during the year, usually on 15 March, 15 June, 15 September, and 15 December | Change the skattekort if the expected profit is lower or 0 NOK |
| AS | The company pays forskuddsskatt in two instalments: 15 February and 15 April after the income year | Apply for a change if the expected tax is lower |
In an AS, forskuddsskatt is generally not charged when the expected tax is below 2,000 NOK. These are still advance payments, not the final tax settlement.
Employees and a-melding
If the business employs workers, a break in assignments does not automatically end the employment relationship. As long as the employee is reported as employed, the employer must report the employment relationship in the a-melding. This a-melding is sent by the 5th day of each month.
If there are no longer any employees or payouts, then after the sluttdato (end date of the employment relationship) has been correctly reported, the obligation to submit an a-melding for that person ends. We describe the basics of reporting in the article What is an a-melding and when do you have to send it?
During a temporary lack of work, permittering (temporary layoff of an employee with reduced activity) may arise. In standard cases, it usually requires 14 calendar days of notice, and the employer pays wages for 15 working days from the first day of permittering.
FAQ - frequently asked questions
Summary
- In Norway, there is no simple equivalent of the Polish suspension of business activity as a separate company status in the register.
- During a temporary break, the business may remain registered, but you still need to keep track of MVA, taxes, annual reports, and a-melding.
- An ENK is deregistered when the activity has in fact ended, while an AS requires formal liquidation.
- The biggest risk with a "sleeping" business is late returns and reports, even when turnover is 0 NOK.
If you need help organizing your business during a break in activity, call us: +47 21 38 38 21. We help Poles in Norway safely handle their business obligations.
Article author: Marcin - marcin@efirma.no