[{"data":1,"prerenderedAt":2010},["ShallowReactive",2],{"article-en-what-can-i-put-as-business-expenses-in-norway":3,"footer-articles-en":2001},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1994,"_id":1995,"_source":1996,"_file":1997,"_stem":1998,"_extension":1999,"sitemap":2000},"/news/what-can-i-put-as-business-expenses-in-norway","news",false,"","What Can I Put as Business Expenses in Norway?","Find out which expenses you can deduct in your business in Norway, what limits apply in 2026, and how to document costs.","2026-07-13","Accounting","/assets/images/blog/what-can-i-put-as-business-expenses-in-norway.jpg",{"type":14,"children":15,"toc":1967},"root",[16,24,34,61,73,80,109,114,141,178,211,296,313,319,344,361,449,472,479,508,533,544,630,641,647,652,832,838,850,861,867,879,904,922,996,1002,1007,1019,1044,1049,1055,1060,1066,1071,1083,1153,1159,1178,1196,1206,1354,1359,1461,1467,1477,1487,1557,1569,1575,1607,1623,1762,1818,1824,1830,1835,1841,1852,1858,1869,1875,1880,1886,1891,1897,1940,1953],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"what-can-i-put-as-business-expenses-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},"Good morning, I run a business in Norway and want to know what I can put as expenses. Can I normally deduct my phone, fuel, computer, coffee with a client, and a home office?",{"type":17,"tag":29,"props":35,"children":36},{},[37,39,45,47,52,54,59],{"type":23,"value":38},"This is one of the most common questions we hear from ENK and AS owners. The answer depends on three things: ",{"type":17,"tag":40,"props":41,"children":42},"strong",{},[43],{"type":23,"value":44},"whether the expense is connected to the business",{"type":23,"value":46},", ",{"type":17,"tag":40,"props":48,"children":49},{},[50],{"type":23,"value":51},"whether it is properly documented",{"type":23,"value":53},", and ",{"type":17,"tag":40,"props":55,"children":56},{},[57],{"type":23,"value":58},"whether the rules set a limit or an exclusion",{"type":23,"value":60},".",{"type":17,"tag":29,"props":62,"children":63},{},[64,66,71],{"type":23,"value":65},"In this article, we explain which business expenses you can deduct in Norway in ",{"type":17,"tag":40,"props":67,"children":68},{},[69],{"type":23,"value":70},"2026",{"type":23,"value":72},", when you need to split them into a private and business portion, and what to watch out for with MVA, cars, phones, home office, and representation.",{"type":17,"tag":74,"props":75,"children":77},"h2",{"id":76},"general-rule-the-expense-must-serve-the-business",[78],{"type":23,"value":79},"General rule: the expense must serve the business",{"type":17,"tag":29,"props":81,"children":82},{},[83,85,100,102,107],{"type":23,"value":84},"The basic rule comes from ",{"type":17,"tag":86,"props":87,"children":91},"a",{"href":88,"rel":89},"https://lovdata.no/nav/lov/1999-03-26-14/kap6",[90],"nofollow",[92,98],{"type":17,"tag":93,"props":94,"children":95},"em",{},[96],{"type":23,"value":97},"skatteloven",{"type":23,"value":99}," § 6-1",{"type":23,"value":101},": a tax-deductible expense is one incurred to ",{"type":17,"tag":40,"props":103,"children":104},{},[105],{"type":23,"value":106},"generate, maintain, or secure taxable income",{"type":23,"value":108},". 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The owner’s private expenses cannot be booked as ordinary company expenses.",{"type":17,"tag":220,"props":271,"children":272},{},[273,278],{"type":17,"tag":242,"props":274,"children":275},{},[276],{"type":23,"value":277},"Mixed purchase",{"type":17,"tag":242,"props":279,"children":280},{},[281],{"type":23,"value":282},"You deduct only the business portion, e.g. 60% of a phone expense if 40% of the use is private.",{"type":17,"tag":220,"props":284,"children":285},{},[286,291],{"type":17,"tag":242,"props":287,"children":288},{},[289],{"type":23,"value":290},"Private purchase",{"type":17,"tag":242,"props":292,"children":293},{},[294],{"type":23,"value":295},"You do not book it as a business expense.",{"type":17,"tag":297,"props":298,"children":300},"hint",{"title":299},"The simplest test for a business expense",[301],{"type":17,"tag":29,"props":302,"children":303},{},[304,306,311],{"type":23,"value":305},"Ask yourself: ",{"type":17,"tag":40,"props":307,"children":308},{},[309],{"type":23,"value":310},"would you buy this item if you did not run a business?",{"type":23,"value":312}," If the answer is \"yes,\" the expense requires extra caution, a split, or should not be entered into the accounts at all.",{"type":17,"tag":74,"props":314,"children":316},{"id":315},"documentation-payment-and-mva",[317],{"type":23,"value":318},"Documentation, payment, and MVA",{"type":17,"tag":29,"props":320,"children":321},{},[322,324,329,330,335,337,342],{"type":23,"value":323},"A business expense must be documented. A bank statement alone shows that you paid, but usually not ",{"type":17,"tag":40,"props":325,"children":326},{},[327],{"type":23,"value":328},"what exactly you paid for",{"type":23,"value":46},{"type":17,"tag":40,"props":331,"children":332},{},[333],{"type":23,"value":334},"to whom",{"type":23,"value":336},", or ",{"type":17,"tag":40,"props":338,"children":339},{},[340],{"type":23,"value":341},"under what terms",{"type":23,"value":343},". That is why you need an invoice, receipt, or another sales document.",{"type":17,"tag":29,"props":345,"children":346},{},[347,349,353,355,360],{"type":23,"value":348},"Documents are usually not attached to the ",{"type":17,"tag":93,"props":350,"children":351},{},[352],{"type":23,"value":187},{"type":23,"value":354},", but they must be stored and shown on request. Accounting records are generally kept for ",{"type":17,"tag":40,"props":356,"children":357},{},[358],{"type":23,"value":359},"5 years after the end of the financial year",{"type":23,"value":60},{"type":17,"tag":212,"props":362,"children":363},{},[364,380],{"type":17,"tag":216,"props":365,"children":366},{},[367],{"type":17,"tag":220,"props":368,"children":369},{},[370,375],{"type":17,"tag":224,"props":371,"children":372},{},[373],{"type":23,"value":374},"Requirement",{"type":17,"tag":224,"props":376,"children":377},{},[378],{"type":23,"value":379},"What it means in practice",{"type":17,"tag":235,"props":381,"children":382},{},[383,396,416,429],{"type":17,"tag":220,"props":384,"children":385},{},[386,391],{"type":17,"tag":242,"props":387,"children":388},{},[389],{"type":23,"value":390},"Invoice or receipt",{"type":17,"tag":242,"props":392,"children":393},{},[394],{"type":23,"value":395},"The document should show the seller, date, amount, description of the purchase, and MVA, if applicable.",{"type":17,"tag":220,"props":397,"children":398},{},[399,404],{"type":17,"tag":242,"props":400,"children":401},{},[402],{"type":23,"value":403},"Payment of 10,000 NOK",{"type":17,"tag":242,"props":405,"children":406},{},[407,409,414],{"type":23,"value":408},"An expense of ",{"type":17,"tag":40,"props":410,"children":411},{},[412],{"type":23,"value":413},"10,000 NOK or more",{"type":23,"value":415}," must be paid through a bank or an authorized payment provider.",{"type":17,"tag":220,"props":417,"children":418},{},[419,424],{"type":17,"tag":242,"props":420,"children":421},{},[422],{"type":23,"value":423},"Several payments for the same delivery",{"type":17,"tag":242,"props":425,"children":426},{},[427],{"type":23,"value":428},"The total value of the purchase, contract, or service counts. 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If you issue invoices, we recommend ",{"type":17,"tag":86,"props":464,"children":467},{"href":465,"rel":466},"https://e-faktura.no/",[90],[468],{"type":23,"value":469},"e-faktura.no",{"type":23,"value":471},", because an invoice is the main sales document and must include the required information.",{"type":17,"tag":473,"props":474,"children":476},"h3",{"id":475},"what-about-mva-on-expenses",[477],{"type":23,"value":478},"What about MVA on expenses?",{"type":17,"tag":29,"props":480,"children":481},{},[482,487,489,499,501,506],{"type":17,"tag":93,"props":483,"children":484},{},[485],{"type":23,"value":486},"Merverdiavgift",{"type":23,"value":488}," (MVA, Norwegian VAT) works separately from income tax. 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We discuss this in more detail in the article ",{"type":17,"tag":86,"props":636,"children":638},{"href":637},"/nowosci/mva-i-zwolnienie-na-raz",[639],{"type":23,"value":640},"MVA-liable and MVA-exempt activity in one business - what are the rules?",{"type":17,"tag":74,"props":642,"children":644},{"id":643},"typical-expenses-you-can-deduct",[645],{"type":23,"value":646},"Typical expenses you can deduct",{"type":17,"tag":29,"props":648,"children":649},{},[650],{"type":23,"value":651},"Below we show the most common expense categories that can be booked as business expenses, as long as they are connected to the business and 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For payments of ",{"type":17,"tag":40,"props":1864,"children":1865},{},[1866],{"type":23,"value":413},{"type":23,"value":1868},", payment must go through a bank or an authorized payment provider.",{"type":17,"tag":473,"props":1870,"children":1872},{"id":1871},"can-i-use-the-company-card-for-private-purchases-in-an-as",[1873],{"type":23,"value":1874},"Can I use the company card for private purchases in an AS?",{"type":17,"tag":29,"props":1876,"children":1877},{},[1878],{"type":23,"value":1879},"Do not book private purchases as company expenses. In an AS, private benefits to the owner may be treated as salary, dividend, or a claim against the company, which creates tax consequences.",{"type":17,"tag":473,"props":1881,"children":1883},{"id":1882},"can-i-deduct-mva-on-every-business-purchase",[1884],{"type":23,"value":1885},"Can I deduct MVA on every business purchase?",{"type":17,"tag":29,"props":1887,"children":1888},{},[1889],{"type":23,"value":1890},"Not on every purchase. You deduct MVA if the company is registered for MVA, the purchase is used in activities with the right to deduction, and you have proper purchase documentation. For mixed activities, you deduct only the relevant portion.",{"type":17,"tag":74,"props":1892,"children":1894},{"id":1893},"summary",[1895],{"type":23,"value":1896},"Summary",{"type":17,"tag":115,"props":1898,"children":1899},{},[1900,1919,1930,1935],{"type":17,"tag":119,"props":1901,"children":1902},{},[1903,1905,1910,1912,1917],{"type":23,"value":1904},"In Norway, you can put expenses into the business accounts if they have a ",{"type":17,"tag":40,"props":1906,"children":1907},{},[1908],{"type":23,"value":1909},"connection to the business",{"type":23,"value":1911},", are ",{"type":17,"tag":40,"props":1913,"children":1914},{},[1915],{"type":23,"value":1916},"documented",{"type":23,"value":1918},", and are not private.",{"type":17,"tag":119,"props":1920,"children":1921},{},[1922,1924,1928],{"type":23,"value":1923},"Expenses of ",{"type":17,"tag":40,"props":1925,"children":1926},{},[1927],{"type":23,"value":413},{"type":23,"value":1929}," must be paid through a bank or an authorized payment provider, otherwise you lose the right to the tax deduction and the MVA deduction.",{"type":17,"tag":119,"props":1931,"children":1932},{},[1933],{"type":23,"value":1934},"Phone, car, home office, representation, and gifts require special caution because they often have limits or a private-use component.",{"type":17,"tag":119,"props":1936,"children":1937},{},[1938],{"type":23,"value":1939},"In an AS, company finances must be clearly separated from the owner’s finances, and in an ENK, mixed expenses must be split correctly.",{"type":17,"tag":29,"props":1941,"children":1942},{},[1943,1945,1951],{"type":23,"value":1944},"If you need help accounting for business expenses in Norway, call us at: ",{"type":17,"tag":86,"props":1946,"children":1948},{"href":1947},"tel:+4721383821",[1949],{"type":23,"value":1950},"+47 21 38 38 21",{"type":23,"value":1952},". We help organize bookkeeping and safely account for business spending.",{"type":17,"tag":29,"props":1954,"children":1955},{},[1956],{"type":17,"tag":93,"props":1957,"children":1958},{},[1959,1961],{"type":23,"value":1960},"Article author: Marcin - ",{"type":17,"tag":86,"props":1962,"children":1964},{"href":1963},"mailto:marcin@efirma.no",[1965],{"type":23,"value":1966},"marcin@efirma.no",{"title":7,"searchDepth":1968,"depth":1968,"links":1969},3,[1970,1972,1975,1980,1986,1993],{"id":76,"depth":1971,"text":79},2,{"id":315,"depth":1971,"text":318,"children":1973},[1974],{"id":475,"depth":1968,"text":478},{"id":643,"depth":1971,"text":646,"children":1976},[1977,1978,1979],{"id":834,"depth":1968,"text":837},{"id":863,"depth":1968,"text":866},{"id":998,"depth":1968,"text":1001},{"id":1051,"depth":1971,"text":1054,"children":1981},[1982,1983,1984,1985],{"id":1062,"depth":1968,"text":1065},{"id":1155,"depth":1968,"text":1158},{"id":1463,"depth":1968,"text":1466},{"id":1571,"depth":1968,"text":1574},{"id":1820,"depth":1971,"text":1823,"children":1987},[1988,1989,1990,1991,1992],{"id":1826,"depth":1968,"text":1829},{"id":1837,"depth":1968,"text":1840},{"id":1854,"depth":1968,"text":1857},{"id":1871,"depth":1968,"text":1874},{"id":1882,"depth":1968,"text":1885},{"id":1893,"depth":1971,"text":1896},"markdown","content:news:what-can-i-put-as-business-expenses-in-norway:index.md","content","news/what-can-i-put-as-business-expenses-in-norway/index.md","news/what-can-i-put-as-business-expenses-in-norway/index","md",{"loc":4},[2002,2006],{"_path":2003,"title":2004,"date":2005},"/news/how-much-does-an-employee-really-cost-in-norway","How Much Does an Employee Really Cost in Norway?","2026-07-17",{"_path":2007,"title":2008,"date":2009},"/news/how-to-switch-from-enk-to-as","How to switch from ENK to AS and when it pays off","2026-07-16",1784644694317]