# Xiritaanka enkeltpersonforetak: diiwaanka, canshuurta iyo mva

Waxaad enkeltpersonforetak ka saartaa diiwaanka adigoo adeegsanaya Samordnet registermelding. Waa inaad sidoo kale xisaabaadka xirtaa, maareysaa mva haddii ay jirto, oo gudbisaa warbixinta canshuurta. Ka saarista diiwaanku ma tirtirto deyn ama waajibaad la xiriira muddadii aad ganacsiga wadday.

Canonical: https://samfunnprep.no/so/articles/avslutte-enk
Language: so
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

- Sheeg ka saarista oo saxiix ENK diiwaanka uga saar Samordnet registermelding, oo diyaari joojinta diiwaangelinta mva haddii aad diiwaangashan tahay.
- Diyaari warbixinta ugu dambaysa iyo canshuurta dambe Gudbi warbixinta mva ee ugu dambaysa oo waqtiga saxda ah bixi, kuna daba gal warbixinnada canshuuraha iyo xisaabaadka ka dib ka saarista.
- Hayso dukumentiyada iyo mas'uuliyadda Dukumentiyada guud ahaan waxaa la hayaa 5 sano ka dib dhammaadka sannadka xisaabeed, adiguna wali mas'uul ayaad ka tahay deynta.

Waxaad enkeltpersonforetak ka saartaa diiwaanka adigoo adeegsanaya Samordnet registermelding. Waa inaad sidoo kale xisaabaadka xirtaa, maareysaa mva haddii ay jirto, oo gudbisaa warbixinta canshuurta. Ka saarista diiwaanku ma tirtirto deyn ama waajibaad la xiriira muddadii aad ganacsiga wadday.

## Maxaad diyaarinaysaa ka hor intaadan ganacsiga diiwaanka ka saarin?

Marka hawsha ganacsigu joogsato, enkeltpersonforetak waa in diiwaanka laga saaraa. **Enkeltpersonforetak (ENK)** waa ganacsi aad magacaaga ku waddo. Hagahan wuxuu khuseeyaa xiritaanka ENK caadi ah, ee ma khuseeyo u wareejinta milkiile cusub ama maaraynta dhaxalka qof dhintay.

Xeerarka waxaa la hubiyey ilaa **7 Oktoobar 2026**. Waxaa fiican inaad qorshe samaysato ka hor intaadan ogeysiisyada dirin:

- Caddee goorta hawlaha iyo iibka ugu dambeeya dhammaanayaan.
- Soo ururi qaansheegyada aan macaamiishu bixin iyo biilasha lagugu leeyahay.
- Samee liiska alaabta iyo qalabka hadhay.
- Hubi arrimaha shaqaalaha, heshiisyada kirada, caymisyada iyo rukumashada adeegyada.

Kuwani waa talooyin wax ku ool ah, ma aha liiska lifaaqyada ogeysiiska ka saarista diiwaanka. Heshiisyada u jooji sida shuruudaha heshiis kasta dhigayaan. Waxaa fiican in qoraal lagu heshiiyo sida hawlaha aan dhammaan loo dhammaystirayo.

## Sidee ayaad u sheegaysaa ka saarista diiwaanka?

Waxaad ka saarista diiwaanka u sheegaysaa **Brønnøysundregistrene**, hay'adda haysa diiwaannada dadweynaha ee ganacsiyada. Ka saarista ENK caadi ah waa bilaash, caadi ahaanna lifaaqyo looma baahna.

1. Ka fur Altinn **Samordnet registermelding**, foomka xogta ganacsiyada.
2. Dooro ganacsiga oo calaamadee **«Melde sletting»**, oo ah sheegista ka saarista diiwaanka.
3. Buuxi xogta oo raac tilmaamaha saxiixa.
4. **Saxiix foomka.** Altinn, bogga dadweynaha ee foomamka iyo fariimaha, wuxuu diraa ogeysiis saxiix oo gaar ah.

Buuxinta foomku keliya kuma filna. Hayso rasiidka xaqiijinta oo hubi in ka saarista la diiwaangeliyey. Meesha laga bilaabo waxaad ka helaysaa [hagaha Brønnøysundregistrene ee xiritaanka ENK](https://www.brreg.no/enkeltpersonforetak/avslutte-enkeltpersonforetak/).

## Sidee ayaad u joojinaysaa diiwaangelinta mva?

Haddii ganacsigu u diiwaangashan yahay **canshuurta qiimaha lagu daro (mva)**, waa inaad sidoo kale diyaarsataa ka saarista **Merverdiavgiftsregisteret**. Waa diiwaanka ganacsiyada soo gudbiya mva, canshuur saaran badeecooyin iyo adeegyo badan.

Adeegso [adeegga Skatteetaten ee ka saarista diiwaanka mva](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/). **Skatteetaten** waa hay'adda maamusha canshuuraha iyo khidmadaha. Ka saarista halkaas macnaheedu ma aha in ganacsiga laga saaray **Enhetsregisteret**, diiwaanka ganacsiyada siiya lambarka ururka.

Gudbi warbixinnada mva ee khasabka ah ilaa ka saaristu dhaqan gasho, xitaa muddadii aan wax iib ah jirin. Ha illoobin warbixinta ugu dambaysa, oo ku dar bayaannada kastamka ee la soo saaray ka hor intaadan joojin diiwaangelinta mva. Marka diiwaanka mva lagaa saaro, ma soo saari kartid qaansheegyo mva ku jirto.

Iibka oo yaraada ma aha ganacsiga oo la joojiyo. Haddii aad sii waddo hawsha, xeerka guud wuxuu dhigaa inaad diiwaangashanaato ugu yaraan **2 sano oo kalandarka oo dhammaystiran** ka dib marka iibka iyo alaabta laga saaray ganacsiga ee mva ku waajibto ay ka hooseeyaan xadka. Skatteetaten waxay xaalado gaar ah ku joojin kartaa diiwaangelinta ka hor. Arrintani waxay ku salaysan tahay § 14-3 ee [Lov om merverdiavgift (merverdiavgiftsloven), sharciga mva](https://lovdata.no/dokument/NL/lov/2009-06-19-58/%C2%A714-3).

Hagaha SamfunnPrep ee [mva loogu talagalay enkeltpersonforetak](https://samfunnprep.no/so/articles/mva-enkeltpersonforetak-norge) wuxuu sharxayaa ereyada mva ee caanka ah.

## Maxaad ku samaynaysaa alaabta iyo qalabka?

Alaabta iyo qalabka hadhay waa in qiimahooda la go'aamiyaa oo xisaabaadka lagu maareeyaa. Waa la iibin karaa ama isticmaal shakhsi ah ayaa looga saari karaa ganacsiga. **Hantida hawlgalka** waa hantida ganacsiga lagu isticmaalo, sida mashiinnada iyo qalabka xafiiska.

Qor waxa aad iibinayso ama haysanayso, taariikhda iyo qiimaha. Qiimaha suuqu waa lacagta aad caadi ahaan ku heli lahayd iibka. Kombiyuutar duug ahi khasab ma aha inuu leeyahay qiimihii aad ku soo iibsatay.

Marka laga hadlayo canshuurta dakhliga, hantida ENK laga saaro isticmaal shakhsi ah waxay ku waajibtaa canshuur haddii qiimihii iibka oo dhan ama qayb ka mid ah hore canshuur ahaan looga jaray. Ka saarista waxaa loo qiimeeyaa macaamil qiimaha suuqa ah. Eeg § 5-2 ee [Lov om skatt av formue og inntekt (skatteloven), sharciga canshuurta hantida iyo dakhliga](https://lovdata.no/dokument/NL/lov/1999-03-26-14/%C2%A75-2).

Mva waxay leedahay shardi kale: marka alaab laga saaro, xeerka guud waa inaad mva u xisaabiso inta **aad xaq u lahayd jarista mva** markii aad iibsanaysay ama samaynaysay. Waxa muhiimka ahi waa xaqa, ma aha keliya waxa aad dhab ahaan jartay. Ka saaristu waxay sidoo kale ku waajibin kartaa mva haddii alaabtu markii la iibsanayey ka dhaafnayd mva. Maalgashiyada waaweyn waxay leeyihiin xeerar gaar ah. Kala caddee Skatteetaten ama xisaabiye. Xeerarku waxay ku qoran yihiin merverdiavgiftsloven §§ 3-21 iyo 4-9.

## Goormaad gudbinaysaa warbixinta mva ee ugu dambaysa oo bixinaysaa canshuurta?

Warbixinta mva ee ugu dambaysa waa inay ku jiraan xiritaanka, oo ay ku jiraan iibka iyo ka saarista alaabta ee mva ku waajibto. Muddada kama dambaysta ah marka hawshu joogsato waxay ka horrayn kartaa muddada xilliga warbixinta caadiga ah.

Warbixinta caadiga ah, muddadu badanaa waa **1 bil iyo 10 maalmood ka dib marka hawshu joogsato**. Ganacsiyada loo oggolaaday warbixin sannadle ah waxay leeyihiin waqtiyo gaar ah. Tani waxay ku salaysan tahay § 8-3-10 ee [Forskrift til skatteforvaltningsloven (skatteforvaltningsforskriften), xeer-hoosaadka sharciga maamulka canshuuraha](https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360/%C2%A78-3-10).

Jadwalku wuxuu muujinayaa qaar ka mid ah waqtiyada, ee ma aha nidaamyada oo dhan:

| Nooca warbixinta | Tusaale waqtiga kama dambaysta ah |
|---|---|
| Warbixinta mva ee caadiga ah marka hawshu joogsato | Badanaa 1 bil iyo 10 maalmood ka dib joogsiga hawsha. |
| Warbixin mva sannadle ah oo la oggolaaday marka iibku yar yahay, sannadka 2026 | 10 Maarso 2027. |
| Warbixinta canshuurta dakhliga ganacsiga ee 2026 | Badanaa 31 Maajo 2027. |

Ma dooran kartid warbixin sannadle ah keliya sababta oo ah waad joojinaysaa hawsha. Qaybaha wax-soo-saarka aasaasiga ah, sida beeraha, waxay leeyihiin xeerar kale. Skatteetaten ka hubi xilliga iyo waqtiga ganacsigaaga khuseeya.

[U gudbi Skatteetaten warbixinta mva ee ugu dambaysa](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/mva-melding/). Mva la bixinayo waxay leedahay waqtiga kama dambaysta ah ee warbixinta. Adeegso xogta lacag-bixinta ee aad hesho ka dib gudbinta.

## Canshuurtee ayaad diyaarinaysaa ka dib joojinta hawsha?

Waa inaad gudbisaa warbixinta canshuurta xitaa haddii ENK la xiray. Gudbi **hal warbixin canshuureed oo isku dhafan** oo adiga iyo ganacsiga wada khusaysa, kuna dar faahfaahinta ganacsiga. Waxay muujisaa, waxyaabo kale ka sokow, dakhliga, kharashyada iyo hantida ganacsiga.

Haddii aad joojiso 2026, dakhliga 2026 ku qor warbixinta canshuurta ee waqtigeeda caadiga ahi yahay **31 Maajo 2027**. Ku dar sidoo kale iibka iyo ka saarista qalabka. Dakhliga waa in lagu daraa sannadkii la kasbaday, xitaa haddii macmiilku dambe bixiyo.

Waa inaad sidoo kale gudbisaa warbixinta canshuurta ganacsatada oo leh faahfaahinta ganacsiga sannadka dakhliga ee ku xiga sannadkii aad joojisay. Waad sii heli kartaa warbixinnadan ka dib ka saarista diiwaanka. Ku gudbi xogta saxda ah. Qaar ka mid ah faa'iidooyinka iibka hantida hawlgalka waxaa loo qaybiyaa dhowr sano. Caawimaad weydiiso haddii lacagahaas wali xisaabaadka ku jiraan. Eeg [hagaha Skatteetaten ee warbixinta canshuurta ENK](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/enk/).

Cusboonaysii sidoo kale **canshuurta horudhaca ah**, oo ah canshuurta aad sannadka dhexdiisa bixiso, kuna beddel kaarka canshuurta. Adeegso faa'iidada aad filayso sannadka oo dhan, oo ay ku jirto wixii aad hore u kasbatay. Haddii biil laguu soo diray, waa inaad bixisaa haddii isbeddelka aan la ansixin. Ka saarista ganacsiga diiwaanka ma aha ansixinta canshuur ka yar.

## Maxaad samaynaysaa haddii aad shaqaale leedahay?

Xiriirrada shaqada iyo mushaharka ugu dambeeya waa in loo soo afjaraa sida xeerarka shaqaaluhu dhigayaan. Ogeysiiska ka saarista diiwaanku ma beddelo ogeysiiska shaqo-joojinta, muddada ogeysiiska ama xisaab-xirka mushaharka iyo lacagta fasaxa.

Taariikhda dhammaadka ee dhabta ah iyo sababta ku sheeg **a-meldingen**, warbixinta billaha ah ee shaqaalaha iyo mushaharka. Xiriirka shaqada ka warbixi ilaa bisha uu dhab ahaan ku dhammaado, bishaasna ku dar. Mushaharrada dambe la bixiyo waa in sidoo kale laga warbixiyaa. Waqtiga gudbinta caadiga ahi waa **maalinta 5 ee bisha xigta**, ama maalinta shaqo ee ugu horreysa ka dib dhammaadka toddobaadka ama fasax rasmi ah.

Laga bilaabo 2026, canshuurta mushaharka laga jaro badanaa waxaa la bixiyaa ugu dambayn maalinta shaqo ee ugu horreysa ka dib bixinta mushaharka. Xisaabi mushaharka ugu dambeeya iyo lacagta fasaxa, oo eeg hagaha [xisaab-xirka mushaharka iyo lacagta fasaxa](https://samfunnprep.no/so/articles/sluttoppgjor-lonn-feriepenger).

## Intee ayaad haysanaysaa xisaabaadka oo mas'uuliyadda sidaysaa?

Ka saarista diiwaanku ma tirtirto waajibka haysashada xisaabaadka. Dukumentiyada, sida qaansheegyada iyo rasiidyada, iyo dukumentiyada xisaabeed ee muhiimka ah waa in xeerka guud ahaan la hayaa **5 sano ka dib dhammaadka sannadka xisaabeed**. Sannadka xisaabeed ee 2026, waxay ka dhigan tahay ilaa **31 Diseembar 2031** oo maalintaas ku jirto, marka sannadka xisaabeedku la mid yahay sannadka kalandarka.

Xeerku wuxuu ku qoran yahay § 13 ee [Lov om bokføring (bokføringsloven), sharciga diiwaangelinta xisaabaadka](https://lovdata.no/dokument/NL/lov/2004-11-19-73/%C2%A713). Qaar ka mid ah qaybaha ganacsiga iyo amarada hay'adaha canshuuraha waxay dalban karaan kaydin dheer. Dukumentiyadu waa inay akhris geli karaan oo ammaan loo kaydiyaa. Ka hor intaadan joojin barnaamijka xisaabaadka, nuqullo ilaali oo adeeg-bixiyaha kala caddee helitaanka dambe.

Wali adiga shaqsi ahaan ayaa mas'uul ka ah deynta ganacsiga. Dalabaadka lacag-bixintu ma baaba'aan marka lambarka ururka la tirtiro. Haddii lacag-bixintu kugu adkaato, la xiriir dadka lacagta kugu leh oo hel caawimaad aad xisaab-xirka ku caddeyso. [Altinn waxay sharxaysaa mas'uuliyadda ka dib ka saarista diiwaanka](https://info.altinn.no/starte-og-drive/avvikling-sletting-og-konkurs/avvikling-og-sletting/hvordan-slette-et-enkeltpersonforetak/).

SamfunnPrep waxaad sidoo kale ka helaysaa [qalab wax ku ool ah oo nolol-maalmeedka Norway ah](https://samfunnprep.no/so/verktoy). Ogeysiiska ka saarista diiwaanka, warbixinta mva iyo warbixinta canshuurta waxaad u gudbisaa hay'adaha dadweynaha.

## FAQ

### Ma lacag baa laga bixiyaa ka saarista enkeltpersonforetak?

Maya, sheegista ka saarista ENK caadi ah waa bilaash. Adeegso Samordnet registermelding oo Altinn laga galo, hana illoobin inaad foomka saxiixdo.

### Deyntu ma baaba'daa marka ENK diiwaanka laga saaro?

Maya. Wali shaqsi ahaan ayaad mas'uul ka tahay dalabaadka ka dhanka ah enkeltpersonforetak. Ka saaristu sidoo kale ma tirtirto waajibaadka canshuuraha iyo warbixinta ee muddadii aad hawsha wadday.

### Ma haysan karaa qalabka si gaar ah anigoon canshuur ama mva bixin?

Si toos ah ma aha. Ka saarista isticmaal shakhsi ah waxay keeni kartaa canshuur haddii qiimihii iibka oo dhan ama qayb ka mid ah canshuur ahaan looga jaray. Mva waxaa lagu qiimeeyaa xeerar gaar ah, oo ay ku jirto xaqa jarista mva markii la iibsanayey. Qiimee ka saarista oo caddee maaraynteeda.

### Goormaan gudbinayaa warbixinta mva ee ugu dambaysa?

Warbixinta caadiga ah, muddadu badanaa waa 1 bil iyo 10 maalmood ka dib marka hawshu joogsato. Warbixinta sannadlaha ahi waxay leedahay waqtiyo gaar ah. Gudbi warbixinta ugu dambaysa oo bixi mva haddii lagugu leeyahay, xitaa haddii aad sheegtay ka saarista diiwaanka.

### Ma gudbinayaa warbixinta canshuurta marka ganacsiga diiwaanka laga saaro?

Haa. Dakhliga 2026 badanaa waxaa la sheegaa ugu dambayn 31 Maajo 2027. Gudbi sidoo kale warbixinta sannadka dakhliga ee ku xiga sannadkii aad joojisay. Warbixinnada dambe wali waxay u baahan karaan faahfaahinta ganacsiga. Raac fariimaha Skatteetaten oo hubi lacagaha loo qaybiyo dhowr sano.

## 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, "Xiritaanka enkeltpersonforetak: diiwaanka, canshuurta iyo mva", SamfunnPrep, 2026-10-07T19:15:30.008+00:00, https://samfunnprep.no/so/articles/avslutte-enk