A sole proprietorship must be deleted if the commercial activity ceases.
Note that the Coordinated register notification must be signed after you have completed it. You will receive a separate notification concerning signing, in your inbox in Altinn.
Until you report deletion, the authorities will assume that you have an enterprise to submit reports on, and you must continue to reply to statutory forms.
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.
Any revenues during the winding-up year should be reported on the tax return which you submit in the year after the income year.
You must retain all documentation of revenues and expenses for five years. This also applies after the sole proprietorship has been deleted.
It is free to report the deletion of an enterprise.Skatteetaten om avslutning av foretak (in Norwegian only) Sole proprietorship Skjemaoversikt - Brønnøysundregistrene (in Norwegian only)