Reporting obligations for Co-operatives (SA)
The most common reporting for private limited companies relate to taxes, VAT, and salary/employments.
We assume that your company is registered in the VAT register.
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SA with no employees | SA with employees |
| January |
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5. Report salary and employments for December (the a-melding) 15. Pay tax and employers' contribution tax for employees for November/December |
| February |
10. Report and pay VAT for November/December (VAT return)
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5. Report salary and employments for January (the a-melding) 10. Report and pay VAT for November/December (VAT return) 15. Payment of first instalment of advance tax |
| March |
5. Report salary and employments for February (the a-melding) |
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| April |
10. Report and pay VAT for January/February (VAT return) 15. Payment of second instalment of advance tax
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5. Report salary and employments for March (the a-melding) 10. Report and pay VAT for January/February (VAT return)
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| May | 31 Submit the tax return for the previous year |
5. Report salary and employments for April (the a-melding) 15. Pay tax and employers' contribution tax for employees for March/April 31 Submit the tax return for the previous year |
| June |
10. Report and pay VAT for March/April (VAT return) |
5. Report salary and employments for May (the a-melding) 10. Report and pay VAT for March/April (VAT return) |
| July |
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5. Report salary and employments for June (the a-melding) 15. Pay tax and employers' contribution tax for employees for May/June |
| August |
10. Report and pay VAT for May/June (VAT return) |
5. Report salary and employments for July (the a-melding) 10. Report and pay VAT for May/June (VAT return) |
| September |
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5. Report salary and employments for August (the a-melding) 15. Pay tax and employers' contribution tax for employees for July/August |
| October |
10. Report and pay VAT for July/August (VAT return) |
5. Report salary and employments for September (the a-melding) 10. Report and pay VAT for July/August (VAT return) |
| November |
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5 Report salary and employments for October (the a-melding) 15. Pay tax and employers' contribution tax for employees for September/October |
| December |
10. Report and pay VAT for September/October (VAT return) |
5. Report salary and employments for November (the a-melding) 10. Report and pay VAT for September/October (VAT return) |
Other reporting obligations
Additionally, certain events and activities may bring about other reporting obligations. For example, Statistics Norway (SSB) may need information from your enterprise, in which case you can expect to receive a form to report information to the Norwegian official statistics.
A cooperative must also submit annual accounts to the Norwegian Register of Accounts if the enterprise has sales revenue of more than NOK 2 million.
A cooperative must also submit annual accounts to the Norwegian Register of Accounts if the enterprise has sales revenue of more than NOK 2 million.
