[{"data":1,"prerenderedAt":798},["ShallowReactive",2],{"article-en-how-to-close-an-enk-in-norway":3,"footer-articles-en":792},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":785,"_id":786,"_source":787,"_file":788,"_stem":789,"_extension":790,"sitemap":791},"/news/how-to-close-an-enk-in-norway","news",false,"","How to close a sole proprietorship (ENK) in Norway?","Find out how to close an ENK in Norway in 2026: registers, VAT, assets, employees, final returns, taxes and document archiving.","2026-08-24","Business","/assets/images/blog/how-to-close-an-enk-in-norway.jpg",{"type":14,"children":15,"toc":762},"root",[16,24,34,39,52,59,72,77,107,119,132,138,143,148,155,179,191,197,217,222,228,234,255,260,283,295,300,406,412,417,435,447,452,458,463,468,505,516,522,534,557,576,581,599,626,632,638,654,660,665,671,676,682,687,693,698,704,735,748],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"how-to-close-a-sole-proprietorship-enk-in-norway",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"hello, I've been running an ENK since 2022, my last job ended in July 2026, the client still hasn't paid 18,000 NOK, I also have a computer and a business account. I want to stop operating now and close the business altogether, because I don't see it going well from here, but where do I start and what do I need to report?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"Closing a business requires you to sort out accounts, assets, contracts and register entries. Simply stopping accepting jobs does not formally close the business.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50],{"type":23,"value":43},"In this article, we explain how to close an ",{"type":17,"tag":45,"props":46,"children":47},"em",{},[48],{"type":23,"value":49},"ENK",{"type":23,"value":51}," (sole proprietorship) in Norway, how to settle VAT and assets, and which returns you still need to submit in 2026 and 2027.",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"what-does-closing-an-enk-mean",[57],{"type":23,"value":58},"What does closing an ENK mean?",{"type":17,"tag":29,"props":60,"children":61},{},[62,64,70],{"type":23,"value":63},"An ENK is not a legal entity separate from its owner. You and the business are the same entity, which means that ",{"type":17,"tag":65,"props":66,"children":67},"strong",{},[68],{"type":23,"value":69},"you remain personally liable for business obligations even after it has been removed from the registers",{"type":23,"value":71},".",{"type":17,"tag":29,"props":73,"children":74},{},[75],{"type":23,"value":76},"Closing an ENK mainly involves:",{"type":17,"tag":78,"props":79,"children":80},"ul",{},[81,87,92,97,102],{"type":17,"tag":82,"props":83,"children":84},"li",{},[85],{"type":23,"value":86},"actually ending business operations,",{"type":17,"tag":82,"props":88,"children":89},{},[90],{"type":23,"value":91},"settling income, expenses, assets and liabilities,",{"type":17,"tag":82,"props":93,"children":94},{},[95],{"type":23,"value":96},"removing the business from the relevant registers,",{"type":17,"tag":82,"props":98,"children":99},{},[100],{"type":23,"value":101},"submitting final tax and VAT returns,",{"type":17,"tag":82,"props":103,"children":104},{},[105],{"type":23,"value":106},"securing accounting documentation.",{"type":17,"tag":29,"props":108,"children":109},{},[110,112,117],{"type":23,"value":111},"Removing the business from the registers ",{"type":17,"tag":65,"props":113,"children":114},{},[115],{"type":23,"value":116},"does not cancel debts",{"type":23,"value":118}," and does not release clients from their obligation to pay outstanding invoices. After closing, you can still pursue outstanding payments, and creditors can make claims directly against you.",{"type":17,"tag":29,"props":120,"children":121},{},[122,124,131],{"type":23,"value":123},"If the break is only temporary and you plan to return to running a business, first check ",{"type":17,"tag":125,"props":126,"children":128},"a",{"href":127},"/en/news/can-you-suspend-a-business-in-norway",[129],{"type":23,"value":130},"whether you can suspend business operations in Norway",{"type":23,"value":71},{"type":17,"tag":53,"props":133,"children":135},{"id":134},"how-to-close-an-enk-step-by-step",[136],{"type":23,"value":137},"How to close an ENK step by step",{"type":17,"tag":29,"props":139,"children":140},{},[141],{"type":23,"value":142},"The order matters when closing a business. Do not close your bank account or accounting system access until you have settled taxes, VAT, receivables and liabilities.",{"type":17,"tag":144,"props":145,"children":147},"steps",{":items":146},"[{\"title\":\"Set the business end date\",\"text\":\"Choose the day on which you actually stop providing services, selling goods and operating the business.\"},{\"title\":\"End sales and settle liabilities\",\"text\":\"Issue your final invoices, remind clients about outstanding amounts and pay the business bills.\"},{\"title\":\"Terminate contracts\",\"text\":\"End or transfer rental, leasing, telephone, insurance and other service agreements used by the business.\"},{\"title\":\"Settle business assets\",\"text\":\"Sell, transfer or withdraw privately goods, vehicles, machinery, tools and equipment.\"},{\"title\":\"End VAT and employer obligations\",\"text\":\"Submit the final required returns and report the end of employment if the business had employees.\"},{\"title\":\"Submit the deregistration notification\",\"text\":\"In the Samordnet registermelding form, select removal of the business, then sign the notification in Altinn.\"},{\"title\":\"Submit the annual return and retain documents\",\"text\":\"Finalise the accounts for the last year of business operations and secure all data for the required retention period.\"}]",[],{"type":17,"tag":149,"props":150,"children":152},"h3",{"id":151},"removing-the-business-from-the-registers",[153],{"type":23,"value":154},"Removing the business from the registers",{"type":17,"tag":29,"props":156,"children":157},{},[158,160,171,173,178],{"type":23,"value":159},"The owner submits the electronic ",{"type":17,"tag":125,"props":161,"children":165},{"href":162,"rel":163},"https://www.brreg.no/enkeltpersonforetak/avslutte-enkeltpersonforetak/",[164],"nofollow",[166],{"type":17,"tag":45,"props":167,"children":168},{},[169],{"type":23,"value":170},"Samordnet registermelding",{"type":23,"value":172}," (coordinated register notification) form and selects the option to remove the business. After submitting the form, a separate message to sign will appear in Altinn. ",{"type":17,"tag":65,"props":174,"children":175},{},[176],{"type":23,"value":177},"Without a signature, the notification will not be completed",{"type":23,"value":71},{"type":17,"tag":29,"props":180,"children":181},{},[182,184,189],{"type":23,"value":183},"Normally, you do not need to attach a resolution or liquidation report. Removing an ENK from the registers is ",{"type":17,"tag":65,"props":185,"children":186},{},[187],{"type":23,"value":188},"free of charge",{"type":23,"value":190},". Keep confirmation of submission, signing and the decision to remove the business.",{"type":17,"tag":149,"props":192,"children":194},{"id":193},"we-can-handle-the-enk-closure-for-you",[195],{"type":23,"value":196},"We can handle the ENK closure for you",{"type":17,"tag":29,"props":198,"children":199},{},[200,202,207,209,216],{"type":23,"value":201},"For ",{"type":17,"tag":65,"props":203,"children":204},{},[205],{"type":23,"value":206},"NOK 1,990 net + 25% VAT",{"type":23,"value":208},", we can help you complete the formalities related to closing an ENK. You can order assistance here: ",{"type":17,"tag":125,"props":210,"children":213},{"href":211,"rel":212},"https://efremtid.no/firma-zamkniecie-enk",[164],[214],{"type":23,"value":215},"closing an ENK in Norway",{"type":23,"value":71},{"type":17,"tag":29,"props":218,"children":219},{},[220],{"type":23,"value":221},"The fee for assistance is separate from the register notification, which remains free of charge.",{"type":17,"tag":53,"props":223,"children":225},{"id":224},"vat-business-assets-and-employees",[226],{"type":23,"value":227},"VAT, business assets and employees",{"type":17,"tag":149,"props":229,"children":231},{"id":230},"final-vat-settlement",[232],{"type":23,"value":233},"Final VAT settlement",{"type":17,"tag":29,"props":235,"children":236},{},[237,239,244,246,253],{"type":23,"value":238},"If the business was registered for ",{"type":17,"tag":45,"props":240,"children":241},{},[242],{"type":23,"value":243},"MVA",{"type":23,"value":245}," (Norwegian VAT), you must separately report its removal from the ",{"type":17,"tag":125,"props":247,"children":250},{"href":248,"rel":249},"https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/",[164],[251],{"type":23,"value":252},"VAT register",{"type":23,"value":254},". Simply removing the ENK from the business register does not guarantee that its VAT registration has ended.",{"type":17,"tag":29,"props":256,"children":257},{},[258],{"type":23,"value":259},"Before deregistration, you need to:",{"type":17,"tag":78,"props":261,"children":262},{},[263,268,273,278],{"type":17,"tag":82,"props":264,"children":265},{},[266],{"type":23,"value":267},"record all sales and purchase invoices,",{"type":17,"tag":82,"props":269,"children":270},{},[271],{"type":23,"value":272},"submit any overdue VAT returns,",{"type":17,"tag":82,"props":274,"children":275},{},[276],{"type":23,"value":277},"submit the final return for the period that includes the business end date,",{"type":17,"tag":82,"props":279,"children":280},{},[281],{"type":23,"value":282},"settle goods, equipment and fixed assets.",{"type":17,"tag":29,"props":284,"children":285},{},[286,288,293],{"type":23,"value":287},"You must submit a VAT return even if turnover in the final period was ",{"type":17,"tag":65,"props":289,"children":290},{},[291],{"type":23,"value":292},"NOK 0",{"type":23,"value":294},". Once removal from the register is effective, you must not issue further invoices including VAT.",{"type":17,"tag":29,"props":296,"children":297},{},[298],{"type":23,"value":299},"For standard bi-monthly reporting, the deadlines in 2026 are as follows:",{"type":17,"tag":301,"props":302,"children":303},"table",{},[304,323],{"type":17,"tag":305,"props":306,"children":307},"thead",{},[308],{"type":17,"tag":309,"props":310,"children":311},"tr",{},[312,318],{"type":17,"tag":313,"props":314,"children":315},"th",{},[316],{"type":23,"value":317},"Reporting period",{"type":17,"tag":313,"props":319,"children":320},{},[321],{"type":23,"value":322},"Return and payment deadline",{"type":17,"tag":324,"props":325,"children":326},"tbody",{},[327,341,354,367,380,393],{"type":17,"tag":309,"props":328,"children":329},{},[330,336],{"type":17,"tag":331,"props":332,"children":333},"td",{},[334],{"type":23,"value":335},"January-February 2026",{"type":17,"tag":331,"props":337,"children":338},{},[339],{"type":23,"value":340},"10 April 2026",{"type":17,"tag":309,"props":342,"children":343},{},[344,349],{"type":17,"tag":331,"props":345,"children":346},{},[347],{"type":23,"value":348},"March-April 2026",{"type":17,"tag":331,"props":350,"children":351},{},[352],{"type":23,"value":353},"10 June 2026",{"type":17,"tag":309,"props":355,"children":356},{},[357,362],{"type":17,"tag":331,"props":358,"children":359},{},[360],{"type":23,"value":361},"May-June 2026",{"type":17,"tag":331,"props":363,"children":364},{},[365],{"type":23,"value":366},"31 August 2026",{"type":17,"tag":309,"props":368,"children":369},{},[370,375],{"type":17,"tag":331,"props":371,"children":372},{},[373],{"type":23,"value":374},"July-August 2026",{"type":17,"tag":331,"props":376,"children":377},{},[378],{"type":23,"value":379},"10 October 2026",{"type":17,"tag":309,"props":381,"children":382},{},[383,388],{"type":17,"tag":331,"props":384,"children":385},{},[386],{"type":23,"value":387},"September-October 2026",{"type":17,"tag":331,"props":389,"children":390},{},[391],{"type":23,"value":392},"10 December 2026",{"type":17,"tag":309,"props":394,"children":395},{},[396,401],{"type":17,"tag":331,"props":397,"children":398},{},[399],{"type":23,"value":400},"November-December 2026",{"type":17,"tag":331,"props":402,"children":403},{},[404],{"type":23,"value":405},"10 February 2027",{"type":17,"tag":149,"props":407,"children":409},{"id":408},"goods-vehicles-and-equipment",[410],{"type":23,"value":411},"Goods, vehicles and equipment",{"type":17,"tag":29,"props":413,"children":414},{},[415],{"type":23,"value":416},"Business assets cannot be omitted when finalising the accounts. Any remaining goods, computer, vehicle, machinery or tools must be:",{"type":17,"tag":78,"props":418,"children":419},{},[420,425,430],{"type":17,"tag":82,"props":421,"children":422},{},[423],{"type":23,"value":424},"sold,",{"type":17,"tag":82,"props":426,"children":427},{},[428],{"type":23,"value":429},"transferred to the buyer of the business, or",{"type":17,"tag":82,"props":431,"children":432},{},[433],{"type":23,"value":434},"withdrawn for private use.",{"type":17,"tag":29,"props":436,"children":437},{},[438,440,445],{"type":23,"value":439},"Private withdrawal of an asset is generally recorded at its ",{"type":17,"tag":65,"props":441,"children":442},{},[443],{"type":23,"value":444},"market value",{"type":23,"value":446},". The difference between this value and its tax value may affect the business's final income or loss.",{"type":17,"tag":29,"props":448,"children":449},{},[450],{"type":23,"value":451},"If you were entitled to deduct VAT when purchasing the asset, selling it or withdrawing it for private use generally requires VAT to be settled in the final return. Larger investments and real estate may additionally trigger an obligation to adjust previously deducted tax.",{"type":17,"tag":149,"props":453,"children":455},{"id":454},"if-the-enk-had-employees",[456],{"type":23,"value":457},"If the ENK had employees",{"type":17,"tag":29,"props":459,"children":460},{},[461],{"type":23,"value":462},"Closing the business does not remove employees' rights. Notices of termination must be in writing and comply with employment contracts and labour law. We discuss the rules for lawful employee dismissal in more detail in a separate article.",{"type":17,"tag":29,"props":464,"children":465},{},[466],{"type":23,"value":467},"When closing the business, you must also:",{"type":17,"tag":78,"props":469,"children":470},{},[471,476,488,500],{"type":17,"tag":82,"props":472,"children":473},{},[474],{"type":23,"value":475},"pay all due wages and holiday pay,",{"type":17,"tag":82,"props":477,"children":478},{},[479,481,486],{"type":23,"value":480},"enter the employment end date in the final ",{"type":17,"tag":45,"props":482,"children":483},{},[484],{"type":23,"value":485},"a-melding",{"type":23,"value":487}," (monthly employer report),",{"type":17,"tag":82,"props":489,"children":490},{},[491,493,498],{"type":23,"value":492},"submit the a-melding by the ",{"type":17,"tag":65,"props":494,"children":495},{},[496],{"type":23,"value":497},"5th day of the following month",{"type":23,"value":499},",",{"type":17,"tag":82,"props":501,"children":502},{},[503],{"type":23,"value":504},"pay the tax withholding deducted from wages and the employer's national insurance contribution.",{"type":17,"tag":29,"props":506,"children":507},{},[508,510],{"type":23,"value":509},"After reporting the end dates of all employment relationships and once payments have ceased, you do not submit further empty a-meldings. Read more about the report itself in the article ",{"type":17,"tag":125,"props":511,"children":513},{"href":512},"/en/news/what-is-an-a-melding-and-when-must-it-be-sent",[514],{"type":23,"value":515},"What is an a-melding and when must it be submitted?",{"type":17,"tag":53,"props":517,"children":519},{"id":518},"final-taxes-and-accounting-documentation",[520],{"type":23,"value":521},"Final taxes and accounting documentation",{"type":17,"tag":29,"props":523,"children":524},{},[525,527,532],{"type":23,"value":526},"The owner of an ENK submits one combined ",{"type":17,"tag":45,"props":528,"children":529},{},[530],{"type":23,"value":531},"skattemelding",{"type":23,"value":533}," (tax return) covering both private and business matters. The return for the year of closure must include, among other things:",{"type":17,"tag":78,"props":535,"children":536},{},[537,542,547,552],{"type":17,"tag":82,"props":538,"children":539},{},[540],{"type":23,"value":541},"final income and expenses,",{"type":17,"tag":82,"props":543,"children":544},{},[545],{"type":23,"value":546},"unpaid receivables and liabilities,",{"type":17,"tag":82,"props":548,"children":549},{},[550],{"type":23,"value":551},"sale or private withdrawal of assets,",{"type":17,"tag":82,"props":553,"children":554},{},[555],{"type":23,"value":556},"the final business result.",{"type":17,"tag":29,"props":558,"children":559},{},[560,562,567,569,574],{"type":23,"value":561},"If you close your ENK in ",{"type":17,"tag":65,"props":563,"children":564},{},[565],{"type":23,"value":566},"2026",{"type":23,"value":568},", the standard deadline for submitting the return is ",{"type":17,"tag":65,"props":570,"children":571},{},[572],{"type":23,"value":573},"31 May 2027",{"type":23,"value":575},". The return must be submitted even if the business did not generate income.",{"type":17,"tag":29,"props":577,"children":578},{},[579],{"type":23,"value":580},"There is no separate tax for closing an ENK. The final tax will be calculated under the usual rules based on the business result and the owner's other income.",{"type":17,"tag":29,"props":582,"children":583},{},[584,586,591,593,597],{"type":23,"value":585},"Removing the business does not automatically update the income forecast in your ",{"type":17,"tag":45,"props":587,"children":588},{},[589],{"type":23,"value":590},"skattekort",{"type":23,"value":592}," (tax card). If advance tax instalments for business income are still being charged, update your expected income. Do not automatically enter ",{"type":17,"tag":65,"props":594,"children":595},{},[596],{"type":23,"value":292},{"type":23,"value":598}," if you will receive payment for invoices or earn income from selling assets during the year of closure. Advance payments made during the year are not the final tax - the amount is only determined in the annual assessment.",{"type":17,"tag":29,"props":600,"children":601},{},[602,604,611,613,618,620],{"type":23,"value":603},"Before terminating your agreement with an accounting system, for example ",{"type":17,"tag":125,"props":605,"children":608},{"href":606,"rel":607},"https://efirma.no/",[164],[609],{"type":23,"value":610},"Efirma.no",{"type":23,"value":612},", download your books, invoices, reports, returns and copies of attachments. Basic accounting documentation must generally be retained for ",{"type":17,"tag":65,"props":614,"children":615},{},[616],{"type":23,"value":617},"5 years after the end of the relevant financial year",{"type":23,"value":619},", while some materials are subject to other retention periods. We discuss the details in the article ",{"type":17,"tag":125,"props":621,"children":623},{"href":622},"/en/news/how-long-keep-accounting-records-norway",[624],{"type":23,"value":625},"How long must accounting documents be retained in Norway?",{"type":17,"tag":53,"props":627,"children":629},{"id":628},"faq-frequently-asked-questions",[630],{"type":23,"value":631},"FAQ - frequently asked questions",{"type":17,"tag":149,"props":633,"children":635},{"id":634},"how-much-does-it-cost-to-close-an-enk",[636],{"type":23,"value":637},"How much does it cost to close an ENK?",{"type":17,"tag":29,"props":639,"children":640},{},[641,643,647,649,653],{"type":23,"value":642},"The notification to remove an ENK from the registers is ",{"type":17,"tag":65,"props":644,"children":645},{},[646],{"type":23,"value":188},{"type":23,"value":648},". You can order our assistance with completing the formalities for ",{"type":17,"tag":65,"props":650,"children":651},{},[652],{"type":23,"value":206},{"type":23,"value":71},{"type":17,"tag":149,"props":655,"children":657},{"id":656},"can-i-close-an-enk-if-a-client-has-not-paid-an-invoice",[658],{"type":23,"value":659},"Can I close an ENK if a client has not paid an invoice?",{"type":17,"tag":29,"props":661,"children":662},{},[663],{"type":23,"value":664},"Yes. Removing the business does not take away your right to payment. However, keep your bank account and documentation active until receivables, taxes and any refunds have been settled.",{"type":17,"tag":149,"props":666,"children":668},{"id":667},"does-closing-an-enk-cancel-business-debts",[669],{"type":23,"value":670},"Does closing an ENK cancel business debts?",{"type":17,"tag":29,"props":672,"children":673},{},[674],{"type":23,"value":675},"No. As the owner of an ENK, you remain personally liable for obligations even after the business has been removed from the registers.",{"type":17,"tag":149,"props":677,"children":679},{"id":678},"does-simply-removing-an-enk-end-vat-obligations",[680],{"type":23,"value":681},"Does simply removing an ENK end VAT obligations?",{"type":17,"tag":29,"props":683,"children":684},{},[685],{"type":23,"value":686},"You should not assume so. You must check the business's status in the VAT register, submit the final return and report the end of registration to Skatteetaten.",{"type":17,"tag":149,"props":688,"children":690},{"id":689},"do-i-still-need-to-submit-a-skattemelding-after-closing",[691],{"type":23,"value":692},"Do I still need to submit a skattemelding after closing?",{"type":17,"tag":29,"props":694,"children":695},{},[696],{"type":23,"value":697},"Yes. You submit a return for the year in which the business operations ended. Skatteetaten may also send you a business tax return in subsequent years, so every return you receive must be checked and submitted according to its scope.",{"type":17,"tag":53,"props":699,"children":701},{"id":700},"summary",[702],{"type":23,"value":703},"Summary",{"type":17,"tag":78,"props":705,"children":706},{},[707,712,717,722],{"type":17,"tag":82,"props":708,"children":709},{},[710],{"type":23,"value":711},"Closing an ENK requires settling receivables, liabilities, assets, VAT and any employees.",{"type":17,"tag":82,"props":713,"children":714},{},[715],{"type":23,"value":716},"Removing the business is free of charge, but it does not cancel the owner's personal obligations.",{"type":17,"tag":82,"props":718,"children":719},{},[720],{"type":23,"value":721},"Once business operations have ended, you must submit final returns and a tax return for the year of closure.",{"type":17,"tag":82,"props":723,"children":724},{},[725,727,733],{"type":23,"value":726},"You can ",{"type":17,"tag":125,"props":728,"children":730},{"href":211,"rel":729},[164],[731],{"type":23,"value":732},"order our assistance online",{"type":23,"value":734}," to close your business.",{"type":17,"tag":29,"props":736,"children":737},{},[738,740,746],{"type":23,"value":739},"If you need help closing an ENK in Norway, call us: ",{"type":17,"tag":125,"props":741,"children":743},{"href":742},"tel:+4721383821",[744],{"type":23,"value":745},"+47 21 38 38 21",{"type":23,"value":747},". We will help you organise the formalities and settlements.",{"type":17,"tag":29,"props":749,"children":750},{},[751],{"type":17,"tag":45,"props":752,"children":753},{},[754,756],{"type":23,"value":755},"Article author: Marcin - ",{"type":17,"tag":125,"props":757,"children":759},{"href":758},"mailto:marcin@efirma.no",[760],{"type":23,"value":761},"marcin@efirma.no",{"title":7,"searchDepth":763,"depth":763,"links":764},3,[765,767,771,776,777,784],{"id":55,"depth":766,"text":58},2,{"id":134,"depth":766,"text":137,"children":768},[769,770],{"id":151,"depth":763,"text":154},{"id":193,"depth":763,"text":196},{"id":224,"depth":766,"text":227,"children":772},[773,774,775],{"id":230,"depth":763,"text":233},{"id":408,"depth":763,"text":411},{"id":454,"depth":763,"text":457},{"id":518,"depth":766,"text":521},{"id":628,"depth":766,"text":631,"children":778},[779,780,781,782,783],{"id":634,"depth":763,"text":637},{"id":656,"depth":763,"text":659},{"id":667,"depth":763,"text":670},{"id":678,"depth":763,"text":681},{"id":689,"depth":763,"text":692},{"id":700,"depth":766,"text":703},"markdown","content:news:how-to-close-an-enk-in-norway:index.md","content","news/how-to-close-an-enk-in-norway/index.md","news/how-to-close-an-enk-in-norway/index","md",{"loc":4},[793,794],{"_path":4,"title":8,"date":10},{"_path":795,"title":796,"date":797},"/news/how-long-keep-accounting-records-norway","How Long Must Accounting Records Be Kept in Norway?","2026-08-21",1787575371642]