What are the Norwegian MVA deadlines in 2026?

The six terminer of 2026

Norwegian VAT reporting runs on terminer: fixed two-month windows that split the year into six. The MVA-melding for a termin is due one month and ten days after the window closes, so the January and February termin settles on 10 April, and the pattern repeats through the year. Because the cadence reaches back across the year boundary, the first MVA date in a 2026 calendar actually belongs to 2025: the November and December termin of 2025 is due 10 February 2026. The general story of how these dates are computed, and how they interleave with the a-melding cycle, is owned by the deadline calculation guide; this page keeps to the flat 2026 list.

Two dates in the table deviate from a naive reading of the rule, and both are marked in the figure above. The May and June termin does not settle on 10 August: the calendar the deadline engine produces places it at 31 August, the summer date. And the July and August termin has a legal date of 10 October, which in 2026 is a Saturday, so the effective due date is Monday 12 October. Every other termin lands exactly where the one-month-and-ten-days rule says it should.

What happens when a due date lands on a weekend or holiday?

A due date that falls on a Saturday, a Sunday or a Norwegian public holiday moves forward to the next business day. The shift only ever runs forward: a deadline is never pulled earlier to dodge a weekend. The reference calendar is Norwegian and the reference clock is Europe/Oslo, because these are Norwegian regulatory dates; what day it is in your server's timezone does not matter.

In 2026 exactly one termin needs the shift. The fourth termin, covering July and August, has a legal date of 10 October, which is a Saturday, so the effective due date becomes Monday 12 October 2026. Software that hardcodes the tenth of the second month reports this filing against the wrong date by two days; consuming the effective dates from a calculated calendar avoids the whole class of error. The same shifting logic covers every other obligation an AS faces in 2026, which the 2026 filing deadlines guide lists in full.

Can I file once a year instead?

Yes, if you are small enough. Businesses with taxable turnover under NOK 1,000,000 can use the annual scheme, årstermin: one MVA-melding covering the entire calendar year, due 10 March of the following year. In the 2026 calendar that means the annual return covering 2025 is due 10 March 2026. One date replaces six, which is simpler to plan but concentrates the whole year's settlement into a single payment.

The scheme is a cadence choice, not an exemption: the same reporting obligations apply, compressed into one filing. A business that grows past the threshold moves onto the bimonthly terminer above, so the split at NOK 1,000,000 is worth watching as revenue approaches it. If you keep a Norwegian-language calendar open while you plan, the fristkalender page (a Norwegian-language calendar page) shows these dates in context with the rest of the compliance year.

Who files at which cadence?

Only MVA-registered businesses file at all. Registration becomes mandatory once taxable turnover passes NOK 50,000 within a rolling twelve-month window; below that threshold there is no MVA-melding and none of the dates on this page apply. Whether a specific company is in the MVA register is a lookup, not a guess, and the VAT register lookup guide shows how to answer it with one call.

Above the registration threshold, the default cadence is the six bimonthly terminer in the table. Under NOK 1,000,000 in taxable turnover, the annual scheme with its single 10 March date is available instead. So three bands cover everyone: unregistered below NOK 50,000, annual as an option under NOK 1,000,000, and bimonthly above it. When a submission is refused rather than late, the failure is usually authority or registration rather than the calendar, and the MVA submission troubleshooting guide owns that cluster.

Make the first call

The curl sample asks the zero-auth public calendar for every 2026 deadline the rulebook produces, MVA terminer included, no key required. The TypeScript sample reads the deadlines for one specific company, with cadence and entity type resolved for you. Both calls report dates and validate nothing is missed; neither submits anything.

# Zero-auth: the full 2026 deadline calendar, MVA terminer included.
curl -s "https://www.apier.no/api/v1/public/deadlines?year=2026"

// Live deadlines for one company: twelve months ahead from
// New Year 2026, cadence and entity type resolved for you.
const res = await fetch(
  "https://www.apier.no/api/v1/company/999999999/deadlines" +
    "?from_date=2026-01-01&horizon_months=12",
  {
    headers: {
      Authorization: `Bearer ${process.env.APIER_API_KEY}`,
    },
  },
);

if (!res.ok) {
  // Every non-2xx answers the same structured envelope.
  const { error_code, explanation } = await res.json();
  throw new Error(`${error_code}: ${explanation.summary}`);
}

const { data, _meta } = await res.json();
// Each entry names the obligation, the period and the effective,
// already weekend-shifted due date.
for (const entry of data.deadlines) {
  console.log(entry.obligation_id, entry.period_label, entry.due_at);
}
// _meta names the rulebook version the dates were computed from.
console.log(_meta.rulebook_version);

Frequently asked questions

Why is termin 3 due 31 August and not 10 August?

The one-month-and-ten-days rule would put the May and June termin at 10 August, but that is not the operative date. The calendar Apier's deadline engine produces for 2026 places the third termin at 31 August, the extended summer date, and that is the date the API returns. It is the only termin in the year where the gap between period end and due date grows, giving you three extra weeks over the ordinary pattern. Plan around 31 August, not 10 August.

What if my turnover is under one million kroner?

Businesses with taxable turnover under NOK 1,000,000 can file annually instead of bimonthly: one MVA-melding covering the whole year, due 10 March of the following year. In the 2026 calendar that means the annual return covering 2025 is due 10 March 2026. The scheme replaces all six terminer with a single date, which simplifies planning but concentrates the settlement. You still have to be MVA-registered for any of this to apply; below the NOK 50,000 registration threshold there is nothing to file.

What if a due date lands on a weekend?

It moves forward to the next business day, evaluated on the Norwegian calendar in Europe/Oslo. The 2026 example is the fourth termin: its legal due date of 10 October falls on a Saturday, so the effective date becomes Monday 12 October 2026. The shift only ever runs forward; a deadline never moves earlier. If you consume the dates from the API you get the effective, already shifted date and never need to run the weekend logic yourself.

When is the last 2026 termin actually due?

The sixth termin of 2026 covers November and December, and one month and ten days after that window closes lands on 10 February 2027. So the final MVA date belonging to 2026 falls in the next calendar year, exactly as the final termin of 2025 was due 10 February 2026. If you are planning cash for the 2026 year end, the settlement for the last two months of trading arrives in February 2027, not in December 2026.

Where do I get these dates as machine-readable data?

GET /api/v1/public/deadlines?year=2026 returns the full year calendar as JSON with no API key, MVA terminer included, and every response carries _meta fields naming the rulebook version and data freshness the dates were computed from. For company-specific dates, GET /api/v1/company/{org}/deadlines with an API key resolves cadence and entity type for one organisation. Both are read endpoints: they report and validate deadlines, they do not submit anything to the authorities.