Deletion of a sole proprietorship

A sole proprietorship must be deleted if the commercial activity ceases. Until you report deletion, the authorities will assume that you have an enterprise to submit reports on, and you must continue to submit statutory forms.


Deleting a sole proprietorship from the Brønnøysund register Centre

You can delete your sole proprietorship by submitting a Coordinated register notification through Altinn. The form must be signed after you have completed it. You will receive a separate notification to sign in your inbox in Altinn.

Notify the Tax Administration

Enterprises liable to VAT must calculate and report VAT on the value of remaining goods and assets when deleting the enterprise. The reporting is done through the last VAT return.

If there are assets left in the enterprise after operations has ceased, these has to be either sold, discarded or withdrawn from the enterprise for personal use. In these cases, the form RF-1084 has to be submitted along with your tax return.

Any revenues during the winding-up year should be reported on the tax return which you submit in the year after the income year.

Liability for obligations

You and your enterprise are a single entity, and any claim against the enterprise is a claim against you. This also applies after the enterprise has been deleted. A diligent winding-up process is therefore an advantage to yourself and your financial situation.

How should revenues be reported?

Any revenues during the winding-up year should be reported on the tax return which you submit in the year after the income year.

Requirements concerning the retention of documentation

You must retain all documentation of revenues and expenses for five years. This also applies after the sole proprietorship has been deleted.

How much does it cost?

It is free to report the deletion of an enterprise.

Closing a sole propritorship

Skatteetaten om avslutning av foretak (in Norwegian only)

Skjemaoversikt - Brønnøysundregistrene (in Norwegian only)

Did you find what you were looking for?

Thank you for responding.

Open contact form