Norwegian company filing deadlines

A Norwegian company (AS) files its corporate tax return (skattemelding) electronically by 31 May. A self-employed person (ENK) also files by 31 May, while a standard wage-earner's return is due 30 April. Annual accounts (årsregnskap) must reach the Register of Company Accounts by 31 July, with a daily late fee accruing from 1 August.

Jurisdiction: Norway · Verified against Skatteetaten as of 2026-06-28

Not one deadline but several

A company faces multiple filing deadlines on different government surfaces, each with its own cadence: the corporate tax return (skattemelding) at skatteetaten.no, annual accounts (årsregnskap) via brreg.no / Altinn with its separate deadline and daily late fees, VAT (MVA) terminer with multiple periods through the year, and other filings such as a-melding that vary by entity type.

The dates

Corporate tax return (AS): 31 May, filed electronically. Self-employed (ENK): 31 May. Standard wage-earner tax return: 30 April. Annual accounts: 31 July to the Register of Company Accounts; a daily late fee (forsinkelsesgebyr) accrues from 1 August.

Oslo time and calendar adjustment

Every deadline must be computed in Europe/Oslo local time and adjusted for weekends and Norwegian public holidays. Apier's deadline engine does this computation and returns ISO 8601 timestamps with timezone, so agents never hardcode UTC offsets (which break at CET/CEST transitions).

What Apier does and does not do

Apier computes which obligations apply to a company and exactly when each is due — Oslo time, weekend- and holiday-adjusted — and the public obligations and deadlines endpoints need no API key. Apier tells you what is due and when; it does not file on your behalf.

Use cases

Compute the concrete, holiday-adjusted due dates for a specific company's obligations
Answer 'which filings are due for an AS vs an ENK' without an API key via the public endpoints
Alert ahead of the 31 July annual-accounts deadline to avoid the daily late fee

Requirements

Entity type (AS, ENK, …) for the public template endpoints — no API key needed
The company's organisasjonsnummer plus an API key for company-specific deadline computation

Authentication

Method: none

The public obligations/deadlines endpoints are Category A (zero-auth). Company-specific deadline endpoints are Category B and require an API key with read:brreg.

Common errors

VALIDATION_FAILED
The entity_type or org number failed boundary validation.
Fix: Use a supported entity type (e.g. AS, ENK) or a well-formed 9-digit org number.
COMPANY_NOT_FOUND
The organisasjonsnummer was not found in Brønnøysund.
Fix: Verify the number or resolve the company by name first.

Related APIs

Capability ids — resolve each against the machine-readable manifest at /api/v1/capabilities for the endpoint, auth mode, and tier.

public.deadlines
public.obligations
company.deadlines
company.obligations

Related MCP tools

Registered tools on the Apier MCP server.

get_public_deadlines
get_public_obligations
get_company_deadlines
get_company_obligations