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Autumn check for your business: Deadlines, the national budget, and smart planning before year-end

Autumn is a busy time for the business community. October brings several important deadlines, the national budget is presented, and there is still time to take steps that will impact this year's results and taxes. Here is what you need to keep track of.

E-invoicing and digital bookkeeping are becoming mandatory – what your business needs to know

From January 1, 2027, Norwegian companies must send e-invoices to other businesses capable of receiving them. A PDF sent via email will no longer suffice. Starting in 2030, there will also be a requirement to be able to receive e-invoices and to maintain accounts in an electronic accounting system. The Norwegian Tax Administration established these new rules in the Bookkeeping Regulations on September 29, 2026. At Apex Regnskap, we have reviewed the changes and compiled what you as a business owner need to know, along with our recommendations for what you should do now.

Withholding tax and year-end: what your company should check now

From January 1, 2026, employers will pay tax deductions directly to the Norwegian Tax Administration, and the requirement for a separate tax deduction account has been abolished. With the end of the year approaching, here are some points to review before January.

OTP supervision — experiences after one year of increased efforts

Calculations from SSB in 2019 showed that between 50,000 - 90,000 workers in the private sector probably do not receive pension savings.

National Risk Assessment 2022 - Money Laundering and Terrorist Financing

Ecocrim believes accountants are at significant risk of being exposed to attempted money laundering

Unsure about handling VAT when purchasing services from abroad?

In the latest edition of Skatteinfo — Tax Administration's information report on taxes and taxes, it is stated about increased control focus on reporting VAT when purchasing services from abroad. The Tax Administration has developed a separate tool to determine the tax liability of the individual.

Additional employer's tax for wage income above NOK 750,000

Additional employer's tax shall be calculated from the calendar month the limit of NOK 750,000 is exceeded, and for the part that exceeds the amount limit. The basis for calculation is the basis for employer's contribution cf. National Insurance Act §23-3 with regulations.