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The application must be submitted in good time before the deadline for the last instalment.",{"type":17,"tag":851,"props":852,"children":854},"steps",{":items":853},"[{\"title\":\"Check the company's current result\",\"text\":\"Compare income and costs and include tax adjustments.\"},{\"title\":\"Estimate the annual result\",\"text\":\"Determine whether the company will realistically end the year with a loss or zero tax.\"},{\"title\":\"Change the skattekort or the forskuddsskatt application\",\"text\":\"In ENK, change the skattekort, and in AS, submit an application to change forskuddsskatt.\"},{\"title\":\"Submit the annual tax return\",\"text\":\"The final tax only arises from the skattemelding and skatteoppgjør.\"}]",[],{"type":17,"tag":60,"props":856,"children":858},{"id":857},"a-loss-does-not-remove-other-company-obligations",[859],{"type":23,"value":860},"A loss does not remove other company obligations",{"type":17,"tag":29,"props":862,"children":863},{},[864,866,870],{"type":23,"value":865},"Income tax on profit may be ",{"type":17,"tag":40,"props":867,"children":868},{},[869],{"type":23,"value":56},{"type":23,"value":871},", but the company still has to handle the remaining obligations. This is a common mistake: the owner sees a loss and assumes that nothing else needs to be reported or paid. That is not how it works.",{"type":17,"tag":116,"props":873,"children":874},{},[875,896],{"type":17,"tag":120,"props":876,"children":877},{},[878],{"type":17,"tag":124,"props":879,"children":880},{},[881,886,891],{"type":17,"tag":128,"props":882,"children":883},{},[884],{"type":23,"value":885},"Obligation",{"type":17,"tag":128,"props":887,"children":888},{},[889],{"type":23,"value":890},"Does it apply with a loss",{"type":17,"tag":128,"props":892,"children":893},{},[894],{"type":23,"value":895},"What it means in practice",{"type":17,"tag":140,"props":897,"children":898},{},[899,916,936,956,974,992],{"type":17,"tag":124,"props":900,"children":901},{},[902,906,911],{"type":17,"tag":147,"props":903,"children":904},{},[905],{"type":23,"value":11},{"type":17,"tag":147,"props":907,"children":908},{},[909],{"type":23,"value":910},"Yes",{"type":17,"tag":147,"props":912,"children":913},{},[914],{"type":23,"value":915},"Income and costs must be booked and documented",{"type":17,"tag":124,"props":917,"children":918},{},[919,927,931],{"type":17,"tag":147,"props":920,"children":921},{},[922],{"type":17,"tag":79,"props":923,"children":924},{},[925],{"type":23,"value":926},"Skattemelding",{"type":17,"tag":147,"props":928,"children":929},{},[930],{"type":23,"value":910},{"type":17,"tag":147,"props":932,"children":933},{},[934],{"type":23,"value":935},"ENK and AS submit an annual tax return, even with a loss or no turnover",{"type":17,"tag":124,"props":937,"children":938},{},[939,947,951],{"type":17,"tag":147,"props":940,"children":941},{},[942],{"type":17,"tag":79,"props":943,"children":944},{},[945],{"type":23,"value":946},"Næringsspesifikasjon",{"type":17,"tag":147,"props":948,"children":949},{},[950],{"type":23,"value":910},{"type":17,"tag":147,"props":952,"children":953},{},[954],{"type":23,"value":955},"Shows the business result and tax adjustments",{"type":17,"tag":124,"props":957,"children":958},{},[959,964,969],{"type":17,"tag":147,"props":960,"children":961},{},[962],{"type":23,"value":963},"VAT",{"type":17,"tag":147,"props":965,"children":966},{},[967],{"type":23,"value":968},"Yes, if the company is registered",{"type":17,"tag":147,"props":970,"children":971},{},[972],{"type":23,"value":973},"VAT is settled on sales and purchases, not on profit",{"type":17,"tag":124,"props":975,"children":976},{},[977,982,987],{"type":17,"tag":147,"props":978,"children":979},{},[980],{"type":23,"value":981},"Payroll",{"type":17,"tag":147,"props":983,"children":984},{},[985],{"type":23,"value":986},"Yes, if the company has employees",{"type":17,"tag":147,"props":988,"children":989},{},[990],{"type":23,"value":991},"A-melding must be submitted, withholding tax deducted, and arbeidsgiveravgift paid",{"type":17,"tag":124,"props":993,"children":994},{},[995,1000,1004],{"type":17,"tag":147,"props":996,"children":997},{},[998],{"type":23,"value":999},"Annual accounts in AS",{"type":17,"tag":147,"props":1001,"children":1002},{},[1003],{"type":23,"value":910},{"type":17,"tag":147,"props":1005,"children":1006},{},[1007],{"type":23,"value":1008},"AS submits annual accounts to the Regnskapsregisteret",{"type":17,"tag":29,"props":1010,"children":1011},{},[1012,1014,1019,1021,1026,1028,1033],{"type":23,"value":1013},"If the company is registered for VAT, it submits a ",{"type":17,"tag":79,"props":1015,"children":1016},{},[1017],{"type":23,"value":1018},"mva-melding",{"type":23,"value":1020}," (VAT return). VAT does not depend on the company's profit. If ",{"type":17,"tag":79,"props":1022,"children":1023},{},[1024],{"type":23,"value":1025},"utgående mva",{"type":23,"value":1027}," (output VAT) is higher than ",{"type":17,"tag":79,"props":1029,"children":1030},{},[1031],{"type":23,"value":1032},"inngående mva",{"type":23,"value":1034}," (input VAT), the company pays the difference. If inngående mva is higher, the company shows an amount to be refunded.",{"type":17,"tag":29,"props":1036,"children":1037},{},[1038,1040,1045,1047,1052,1054],{"type":23,"value":1039},"The VAT registration threshold is generally ",{"type":17,"tag":40,"props":1041,"children":1042},{},[1043],{"type":23,"value":1044},"50 000 NOK excluding VAT",{"type":23,"value":1046}," in sales subject to VAT within ",{"type":17,"tag":40,"props":1048,"children":1049},{},[1050],{"type":23,"value":1051},"12 months",{"type":23,"value":1053},". Sales subject to VAT, including sales at a 0% rate, after crossing this threshold create an obligation to register in the MVA register. We discuss this threshold in more detail in the article ",{"type":17,"tag":72,"props":1055,"children":1057},{"href":1056},"/nowosci/rejestracja-w-mva-kiedy",[1058],{"type":23,"value":1059},"VAT registration - when is it required, and what does it give you?",{"type":17,"tag":29,"props":1061,"children":1062},{},[1063,1065,1070,1072,1077,1079,1084,1086,1091],{"type":23,"value":1064},"If the company employs staff, a loss does not remove the employer's obligations. ",{"type":17,"tag":79,"props":1066,"children":1067},{},[1068],{"type":23,"value":1069},"A-melding",{"type":23,"value":1071}," (monthly report on wages and employment) is submitted every month by the ",{"type":17,"tag":40,"props":1073,"children":1074},{},[1075],{"type":23,"value":1076},"5th day of the month",{"type":23,"value":1078},". ",{"type":17,"tag":79,"props":1080,"children":1081},{},[1082],{"type":23,"value":1083},"Forskuddstrekk",{"type":23,"value":1085}," (withholding tax deducted from the employee's salary) is paid no later than the first working day after the salary payment from 2026. ",{"type":17,"tag":79,"props":1087,"children":1088},{},[1089],{"type":23,"value":1090},"Arbeidsgiveravgift",{"type":23,"value":1092}," (employer contribution) is paid on taxable wages and benefits, regardless of whether the company makes a profit.",{"type":17,"tag":29,"props":1094,"children":1095},{},[1096,1098],{"type":23,"value":1097},"If you are planning to hire, also see ",{"type":17,"tag":72,"props":1099,"children":1101},{"href":1100},"/en/news/how-much-does-an-employee-really-cost-in-norway",[1102],{"type":23,"value":1103},"How much does an employee really cost in Norway?",{"type":17,"tag":60,"props":1105,"children":1107},{"id":1106},"when-a-loss-does-not-help-for-tax-purposes",[1108],{"type":23,"value":1109},"When a loss does not help for tax purposes",{"type":17,"tag":29,"props":1111,"children":1112},{},[1113,1115,1120],{"type":23,"value":1114},"A loss reduces tax only if it comes from genuine business activity and from costs that can be tax-deducted as ",{"type":17,"tag":79,"props":1116,"children":1117},{},[1118],{"type":23,"value":1119},"fradrag",{"type":23,"value":1121}," (tax deduction). The fact that there is less money in the business bank account than before is not enough.",{"type":17,"tag":29,"props":1123,"children":1124},{},[1125],{"type":23,"value":1126},"The most common situations where a loss needs special review:",{"type":17,"tag":116,"props":1128,"children":1129},{},[1130,1146],{"type":17,"tag":120,"props":1131,"children":1132},{},[1133],{"type":17,"tag":124,"props":1134,"children":1135},{},[1136,1141],{"type":17,"tag":128,"props":1137,"children":1138},{},[1139],{"type":23,"value":1140},"Situation",{"type":17,"tag":128,"props":1142,"children":1143},{},[1144],{"type":23,"value":1145},"Tax effect",{"type":17,"tag":140,"props":1147,"children":1148},{},[1149,1162,1175,1188,1201,1214],{"type":17,"tag":124,"props":1150,"children":1151},{},[1152,1157],{"type":17,"tag":147,"props":1153,"children":1154},{},[1155],{"type":23,"value":1156},"The activity looks like a hobby",{"type":17,"tag":147,"props":1158,"children":1159},{},[1160],{"type":23,"value":1161},"The loss does not give a right to deductions if the activity is not a business capable of making a profit over time",{"type":17,"tag":124,"props":1163,"children":1164},{},[1165,1170],{"type":17,"tag":147,"props":1166,"children":1167},{},[1168],{"type":23,"value":1169},"The cost is not related to the business",{"type":17,"tag":147,"props":1171,"children":1172},{},[1173],{"type":23,"value":1174},"The expense must be excluded from tax costs",{"type":17,"tag":124,"props":1176,"children":1177},{},[1178,1183],{"type":17,"tag":147,"props":1179,"children":1180},{},[1181],{"type":23,"value":1182},"Documentation is missing",{"type":17,"tag":147,"props":1184,"children":1185},{},[1186],{"type":23,"value":1187},"Without an invoice, receipt, or other proof, the cost may be challenged",{"type":17,"tag":124,"props":1189,"children":1190},{},[1191,1196],{"type":17,"tag":147,"props":1192,"children":1193},{},[1194],{"type":23,"value":1195},"A payment of 10 000 NOK was made in cash",{"type":17,"tag":147,"props":1197,"children":1198},{},[1199],{"type":23,"value":1200},"Such a cost does not give a right to deduction when electronic payment was required",{"type":17,"tag":124,"props":1202,"children":1203},{},[1204,1209],{"type":17,"tag":147,"props":1205,"children":1206},{},[1207],{"type":23,"value":1208},"The cost is private",{"type":17,"tag":147,"props":1210,"children":1211},{},[1212],{"type":23,"value":1213},"It does not reduce the company's tax result",{"type":17,"tag":124,"props":1215,"children":1216},{},[1217,1222],{"type":17,"tag":147,"props":1218,"children":1219},{},[1220],{"type":23,"value":1221},"The AS loses equity",{"type":17,"tag":147,"props":1223,"children":1224},{},[1225],{"type":23,"value":1226},"The board must assess the financial situation and take the required action",{"type":17,"tag":29,"props":1228,"children":1229},{},[1230,1232,1242,1244,1249],{"type":23,"value":1231},"In an AS, there is also the duty to monitor equity. Under ",{"type":17,"tag":72,"props":1233,"children":1236},{"href":1234,"rel":1235},"https://lovdata.no/dokument/LTI/lov/1997-06-13-44/KAPITTEL_3",[76],[1237],{"type":17,"tag":79,"props":1238,"children":1239},{},[1240],{"type":23,"value":1241},"aksjeloven",{"type":23,"value":1243},", the company must have ",{"type":17,"tag":79,"props":1245,"children":1246},{},[1247],{"type":23,"value":1248},"forsvarlig egenkapital",{"type":23,"value":1250}," (adequate equity) and liquidity suited to the risk and scale of the business. If the equity is lower than justified or has fallen below half of the share capital, the board must address the situation without delay, convene the general meeting, and propose measures.",{"type":17,"tag":29,"props":1252,"children":1253},{},[1254],{"type":23,"value":1255},"This is especially important when there are several years of losses in a row. For tax purposes, the loss can be carried forward, but legally the board of an AS must react when the company loses financial stability.",{"type":17,"tag":60,"props":1257,"children":1259},{"id":1258},"faq-frequently-asked-questions",[1260],{"type":23,"value":1261},"FAQ - frequently asked questions",{"type":17,"tag":401,"props":1263,"children":1265},{"id":1264},"does-a-company-with-a-loss-always-pay-0-nok-in-tax",[1266],{"type":23,"value":1267},"Does a company with a loss always pay 0 NOK in tax?",{"type":17,"tag":29,"props":1269,"children":1270},{},[1271,1273,1277],{"type":23,"value":1272},"Income tax on profit is ",{"type":17,"tag":40,"props":1274,"children":1275},{},[1276],{"type":23,"value":56},{"type":23,"value":1278}," if, after tax adjustments, the company truly has a tax loss. Other payments may still apply, for example VAT, forskuddstrekk on wages, or arbeidsgiveravgift.",{"type":17,"tag":401,"props":1280,"children":1282},{"id":1281},"will-a-loss-in-enk-give-me-a-tax-refund",[1283],{"type":23,"value":1284},"Will a loss in ENK give me a tax refund?",{"type":17,"tag":29,"props":1286,"children":1287},{},[1288],{"type":23,"value":1289},"A loss in ENK can reduce your private tax if you have other income or paid advance tax. A refund only arises if the final tax is lower than the amounts paid or withheld during the year.",{"type":17,"tag":401,"props":1291,"children":1293},{"id":1292},"can-the-owner-of-an-as-deduct-the-companys-loss-from-private-salary",[1294],{"type":23,"value":1295},"Can the owner of an AS deduct the company's loss from private salary?",{"type":17,"tag":29,"props":1297,"children":1298},{},[1299],{"type":23,"value":1300},"No. An AS is a separate taxpayer, so the company's current loss stays in the company. The owner does not automatically deduct it from private salary.",{"type":17,"tag":401,"props":1302,"children":1304},{"id":1303},"do-i-have-to-submit-a-skattemelding-if-the-company-made-a-loss",[1305],{"type":23,"value":1306},"Do I have to submit a skattemelding if the company made a loss?",{"type":17,"tag":29,"props":1308,"children":1309},{},[1310,1312,1317],{"type":23,"value":1311},"Yes. The loss must be reported in the annual tax return. The standard deadline for business owners and companies is ",{"type":17,"tag":40,"props":1313,"children":1314},{},[1315],{"type":23,"value":1316},"31 May",{"type":23,"value":1318}," each year, postponed to the first working day if the deadline falls on a weekend or public holiday.",{"type":17,"tag":401,"props":1320,"children":1322},{"id":1321},"do-i-still-have-to-keep-accounting-records-if-there-is-a-loss",[1323],{"type":23,"value":1324},"Do I still have to keep accounting records if there is a loss?",{"type":17,"tag":29,"props":1326,"children":1327},{},[1328,1330,1337],{"type":23,"value":1329},"Yes. The loss must be based on booked and documented income and costs. If you need ongoing support, you can use an accounting firm (e.g. ",{"type":17,"tag":72,"props":1331,"children":1334},{"href":1332,"rel":1333},"https://efirmaregnskap.no/",[76],[1335],{"type":23,"value":1336},"Efirma Regnskap AS",{"type":23,"value":1338},").",{"type":17,"tag":60,"props":1340,"children":1342},{"id":1341},"summary",[1343],{"type":23,"value":1344},"Summary",{"type":17,"tag":682,"props":1346,"children":1347},{},[1348,1358,1368,1378],{"type":17,"tag":686,"props":1349,"children":1350},{},[1351,1356],{"type":17,"tag":40,"props":1352,"children":1353},{},[1354],{"type":23,"value":1355},"A tax loss generally means no income tax on profit",{"type":23,"value":1357},", because tax is calculated on a positive tax base.",{"type":17,"tag":686,"props":1359,"children":1360},{},[1361,1366],{"type":17,"tag":40,"props":1362,"children":1363},{},[1364],{"type":23,"value":1365},"In ENK, a loss can reduce the owner's private tax",{"type":23,"value":1367},", and any unused part is carried forward to later years.",{"type":17,"tag":686,"props":1369,"children":1370},{},[1371,1376],{"type":17,"tag":40,"props":1372,"children":1373},{},[1374],{"type":23,"value":1375},"In AS, the loss stays in the company",{"type":23,"value":1377}," and can reduce its future profits, but it does not automatically pass to the owner's private tax return.",{"type":17,"tag":686,"props":1379,"children":1380},{},[1381,1386],{"type":17,"tag":40,"props":1382,"children":1383},{},[1384],{"type":23,"value":1385},"A loss does not remove other obligations",{"type":23,"value":1387},", such as accounting, skattemelding, VAT, a-melding, forskuddstrekk, and arbeidsgiveravgift.",{"type":17,"tag":29,"props":1389,"children":1390},{},[1391,1393,1399],{"type":23,"value":1392},"If you need help with handling a loss in your company, call us at ",{"type":17,"tag":72,"props":1394,"children":1396},{"href":1395},"tel:+4721383821",[1397],{"type":23,"value":1398},"+47 21 38 38 21",{"type":23,"value":1400},". We help organize tax and accounting matters.",{"type":17,"tag":29,"props":1402,"children":1403},{},[1404],{"type":17,"tag":79,"props":1405,"children":1406},{},[1407,1409],{"type":23,"value":1408},"Article author: Marcin - ",{"type":17,"tag":72,"props":1410,"children":1412},{"href":1411},"mailto:marcin@efirma.no",[1413],{"type":23,"value":1414},"marcin@efirma.no",{"title":7,"searchDepth":1416,"depth":1416,"links":1417},3,[1418,1420,1424,1428,1429,1430,1437],{"id":62,"depth":1419,"text":65},2,{"id":246,"depth":1419,"text":249,"children":1421},[1422,1423],{"id":403,"depth":1416,"text":406},{"id":514,"depth":1416,"text":517},{"id":672,"depth":1419,"text":675,"children":1425},[1426,1427],{"id":714,"depth":1416,"text":717},{"id":815,"depth":1416,"text":818},{"id":857,"depth":1419,"text":860},{"id":1106,"depth":1419,"text":1109},{"id":1258,"depth":1419,"text":1261,"children":1431},[1432,1433,1434,1435,1436],{"id":1264,"depth":1416,"text":1267},{"id":1281,"depth":1416,"text":1284},{"id":1292,"depth":1416,"text":1295},{"id":1303,"depth":1416,"text":1306},{"id":1321,"depth":1416,"text":1324},{"id":1341,"depth":1419,"text":1344},"markdown","content:news:what-happens-when-a-company-makes-a-loss-do-i-have-to-pay-tax:index.md","content","news/what-happens-when-a-company-makes-a-loss-do-i-have-to-pay-tax/index.md","news/what-happens-when-a-company-makes-a-loss-do-i-have-to-pay-tax/index","md",{"loc":4},[1446,1450],{"_path":1447,"title":1448,"date":1449},"/news/can-i-deduct-a-car-in-a-norwegian-company","Can I Deduct a Car in a Norwegian Company?","2026-07-24",{"_path":4,"title":8,"date":10},1784891828843]