# Closing a sole proprietorship: deregistration, tax and VAT

You deregister your sole proprietorship using Samordnet registermelding. You must also close your accounts, deal with any VAT and submit your tax return. Deregistration does not remove debts or obligations relating to the period when you ran the business.

Canonical: https://samfunnprep.no/en/articles/avslutte-enk
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-10-07T19:15:30.008+00:00
Modified: 2026-10-09T14:18:05.251752+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Notify and sign the deregistration Deregister your ENK using Samordnet registermelding, and arrange VAT deregistration if you are registered.
- Arrange the final return and later tax matters Submit and pay the final VAT return by the correct deadline, and follow up tax returns and accounts after deregistration.
- Keep records and remain responsible Supporting documents must generally be kept for 5 years after the accounting year ends, and you remain liable for the debts.

You deregister your sole proprietorship using Samordnet registermelding. You must also close your accounts, deal with any VAT and submit your tax return. Deregistration does not remove debts or obligations relating to the period when you ran the business.

## What should you arrange before deregistering the business?

When business activity ends, the sole proprietorship must be deregistered. A **sole proprietorship (ENK)** is a business you run in your own name. This guide is for you if you are closing an ordinary ENK, rather than transferring it to a new owner or dealing with a deceased person's estate.

The rules were checked as of **7 October 2026**. Consider making a plan before submitting notifications:

- Establish when your final assignments and sales will be completed.
- Find invoices your customers have not paid and bills you owe yourself.
- Make a list of remaining goods and equipment.
- Check employees, leases, insurance policies and subscriptions.

These are practical tips, not a list of attachments to the deregistration notification. Terminate agreements according to the terms of each agreement. Consider agreeing in writing how unfinished assignments will be completed.

## How do you notify the authorities of deregistration?

You notify **Brønnøysundregistrene**, the agency that maintains public business registers, of the deregistration. Deregistering an ordinary ENK is free, and attachments are normally not required.

1. Open **Samordnet registermelding**, the form for business information, through Altinn.
2. Select the business and tick **“Melde sletting”**, meaning notify deregistration.
3. Enter the information and follow the instructions about signing.
4. **Sign the form.** Altinn, the public portal for forms and notifications, sends a separate signing notification.

Filling in the form is not enough. Keep the receipt and check that the deregistration is recorded. You can find the entry point in [Brønnøysundregistrene's guide to closing an ENK](https://www.brreg.no/enkeltpersonforetak/avslutte-enkeltpersonforetak/).

## How do you end your VAT registration?

If the business is registered for **value added tax (VAT, or mva)**, you must also arrange deregistration from **Merverdiavgiftsregisteret**. This is the register for businesses that report VAT, a tax on many goods and services.

Use [Skatteetaten's service for deregistration from the VAT register](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/). **Skatteetaten** is the agency that administers taxes and duties. Deregistering there does not mean that the business has also been removed from **Enhetsregisteret**, the register that assigns businesses an organisation number.

Submit the required VAT returns until the deregistration takes effect, including for periods with no turnover. Remember your final return and include issued customs declarations before ending the VAT registration. After deregistration from the VAT register, you must not charge VAT on invoices.

Lower sales are not the same as closing a business. If you continue operating, you must generally remain registered for at least **2 full calendar years** after VAT-liable sales and withdrawals fall below the threshold. Skatteetaten may deregister the business earlier in special cases. This follows from § 14-3 of [Lov om merverdiavgift (merverdiavgiftsloven), the Value Added Tax Act](https://lovdata.no/dokument/NL/lov/2009-06-19-58/%C2%A714-3).

SamfunnPrep's guide to [VAT for sole proprietorships](https://samfunnprep.no/en/articles/mva-enkeltpersonforetak-norge) explains common VAT terms.

## What should you do with goods and equipment?

Remaining goods and equipment must be valued and dealt with in the accounts. They can be sold or withdrawn for personal use. **Business assets** are assets used in the business, such as machinery and office equipment.

Record what you sell or keep, the date and the value. Market value is the price you could normally obtain by selling it. An old computer does not necessarily have the same value as when you bought it.

For income tax purposes, withdrawals from an ENK for personal use are taxable when all or part of the purchase cost has been deducted for tax purposes. The withdrawal is treated as a transaction at market value. See § 5-2 of [Lov om skatt av formue og inntekt (skatteloven), the Tax Act](https://lovdata.no/dokument/NL/lov/1999-03-26-14/%C2%A75-2).

VAT has a different condition: when withdrawing goods, the general rule is that you calculate VAT to the extent that you **were entitled to deduct VAT** on the purchase or manufacture. It concerns the entitlement, not only what you actually deducted. A withdrawal can also be liable to VAT when the goods were exempt from VAT when purchased. Larger investments have separate rules. Clarify these with Skatteetaten or an accountant. The rules are in merverdiavgiftsloven §§ 3-21 and 4-9.

## When do you submit and pay your final VAT return?

The final VAT return must include the closure, including VAT-liable sales and withdrawals. The deadline on closure can be earlier than the deadline for the usual reporting period.

For ordinary reporting, the deadline is normally **1 month and 10 days after business activity ends**. Businesses with approved annual reporting have separate deadlines. This follows from § 8-3-10 of [Forskrift til skatteforvaltningsloven (skatteforvaltningsforskriften), the Tax Administration Regulations](https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360/%C2%A78-3-10).

The table shows selected deadlines, not every arrangement:

| Reporting | Example deadline |
|---|---|
| Ordinary VAT reporting when the business closes | Normally 1 month and 10 days after business activity ends. |
| Approved annual VAT return for low turnover, for 2026 | 10 March 2027. |
| Tax return for business income in 2026 | Normally 31 May 2027. |

You cannot choose annual reporting simply because you are closing. Primary industries, such as agriculture, have different rules. Check the period and deadline that apply to your business with Skatteetaten.

[Submit your final VAT return to Skatteetaten](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/mva-melding/). Any VAT payable has the same deadline as the return. Use the payment information you receive after submission.

## What tax matters must you arrange after closing?

You must submit a tax return even after your ENK has closed. Submit **one combined tax return** for yourself and the business, with a business specification. This sets out information including the business's income, costs and assets.

If you close in 2026, report your income for 2026 in the tax return with the normal deadline of **31 May 2027**. Include sales and withdrawals of equipment too. Income must be included in the year it was earned, even if the customer pays later.

You must also submit a tax return for self-employed people with a business specification for the income year after you stopped operating. You may continue receiving these tax returns after deregistration. Submit them with accurate information. Some gains from sales of business assets are spread over several years. Ask for help if such amounts remain in the accounts. See [Skatteetaten's guide to tax returns for ENK](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/enk/).

Also update **advance tax**, the tax you pay during the year, in your tax deduction card. Use expected profit for the whole year, including what you have already earned. If you have received an invoice, you must pay it if the change has not been approved. Deregistering the business does not constitute approval of lower tax.

## What should you do if you have employees?

Employment relationships and final salary payments must be ended under the rules that apply to employees. The deregistration notification does not replace notice of termination, the notice period or settlement of salary and holiday pay.

Report the actual end date and the reason in the **a-meldingen**, the monthly report on employees and salary. Report the employment relationship up to and including the month in which it actually ends. Later salary payments must also be reported. The usual submission deadline is the **5th of the following month**, or the first working day after a weekend or public holiday.

From 2026, tax withheld from pay is normally paid no later than the first working day after the salary payment. Calculate final salary and holiday pay, and see the guide to [final settlement of salary and holiday pay](https://samfunnprep.no/en/articles/sluttoppgjor-lonn-feriepenger).

## How long must you keep the accounts and remain responsible?

Deregistration does not remove the requirement to retain accounting records. Supporting documents, such as invoices and receipts, and key accounting documentation must generally be kept for **5 years after the end of the accounting year**. For the accounting year 2026, this means up to and including **31 December 2031** when the accounting year follows the calendar year.

The rule is in § 13 of [Lov om bokføring (bokføringsloven), the Bookkeeping Act](https://lovdata.no/dokument/NL/lov/2004-11-19-73/%C2%A713). Certain industries and orders from the tax authorities may require longer retention. The documents must be legible and stored securely. Before cancelling your accounting software, you should secure copies and clarify continued access with the supplier.

You remain personally liable for the business's debts. Claims for payment do not disappear because the organisation number is removed. If you have difficulty paying, contact those you owe money to and get help clarifying the settlement. [Altinn explains responsibility after deregistration](https://info.altinn.no/starte-og-drive/avvikling-sletting-og-konkurs/avvikling-og-sletting/hvordan-slette-et-enkeltpersonforetak/).

On SamfunnPrep you can also find [practical tools for everyday life in Norway](https://samfunnprep.no/en/verktoy). Submit the deregistration notification, VAT return and tax return to the public agencies.

## FAQ

### Does it cost anything to deregister a sole proprietorship?

No, notifying deregistration of an ordinary ENK is free. Use Samordnet registermelding through Altinn and remember to sign the form.

### Do debts disappear when I deregister my ENK?

No. You remain personally liable for claims against the sole proprietorship. Deregistration also does not remove tax and reporting obligations relating to the period when you operated.

### Can I keep equipment for personal use without tax or VAT?

Not automatically. A withdrawal for personal use can trigger tax when all or part of the purchase cost has been deducted for tax purposes. VAT is assessed under separate rules, including entitlement to deduct VAT on the purchase. Value the withdrawal and clarify its treatment.

### When must I submit my final VAT return?

For ordinary reporting, the deadline is normally 1 month and 10 days after business activity ends. Annual reporting has separate deadlines. Submit the final return and pay any VAT even if you have notified deregistration.

### Must I submit a tax return after the business is deregistered?

Yes. Income for 2026 is normally reported by 31 May 2027. Also submit a tax return for the income year after you stopped operating. Later tax returns may still require a business specification. Follow notices from Skatteetaten and check amounts spread over several years.

## Sources

- [Hvordan slette et enkeltpersonforetak](https://info.altinn.no/starte-og-drive/avvikling-sletting-og-konkurs/avvikling-og-sletting/hvordan-slette-et-enkeltpersonforetak/)
- [Avslutte enkeltpersonforetak](https://www.brreg.no/enkeltpersonforetak/avslutte-enkeltpersonforetak/)
- [Registrere, endre eller slette i Merverdiavgiftsregisteret](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/)
- [Mva-melding: Se, endre og levere](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/mva-melding/)
- [Betale merverdiavgift](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/betale-mva/)
- [Skattemelding for enkeltpersonforetak](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/enk/)
- [Forskuddsskatt for enkeltpersonforetak](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/forskuddsskatt/forskuddsskatt-for-enkeltpersonforetak/)
- [Inntekt i enkeltpersonforetak](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/fradrag/inntekt-formue-gjeld/inntekt-i-enkeltpersonforetak/)
- [Frister og oppgaver for næringsdrivende](https://www.skatteetaten.no/bedrift-og-organisasjon/starte-og-drive/frister-gebyrer-og-tilleggsskatt/frister-og-oppgaver/)
- [Lov om merverdiavgift (merverdiavgiftsloven)](https://lovdata.no/dokument/NL/lov/2009-06-19-58)
- [Lov om bokføring (bokføringsloven)](https://lovdata.no/dokument/NL/lov/2004-11-19-73)
- [Lov om skatt av formue og inntekt (skatteloven)](https://lovdata.no/dokument/NL/lov/1999-03-26-14/*)
- [Forskrift til skatteforvaltningsloven (skatteforvaltningsforskriften)](https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360/*)
- [Levering og leveringsformer](https://www.skatteetaten.no/rettskilder/type/handboker/skatteforvaltningshandboken/gjeldende/kapittel-8-opplysningsplikt-for-skattepliktige-trekkpliktige-mv/ID-8-1.001/ID-8-1.009/)
- [R-3-2.7 Oppbevaring av regnskapsmateriale](https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/gjeldende/r-3-regnskap--foretak-med-bokforingsplikt/R-3.002/R-3.009/)
- [Frister og betaling i a-meldingen](https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/frister-og-betaling-i-a-meldingen/)
- [Rapportering av arbeidsforhold i a-meldingen ved streik og liknende fravær](https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/siste-fra-a-ordningen/rapportering-av-arbeidsforhold-i-a-meldingen-ved-streik-og-liknende-fravar/)
- [Oppsigelse](https://www.arbeidstilsynet.no/lonn-og-ansettelse/oppsigelse/)
- [Lov om ferie ferieloven](https://lovdata.no/dokument/NL/lov/1988-04-29-21)

Citation: Hlib Suslov, "Closing a sole proprietorship: deregistration, tax and VAT", SamfunnPrep, 2026-10-07T19:15:30.008+00:00, https://samfunnprep.no/en/articles/avslutte-enk