Reporting obligations for General Partnerships (ANS/DA)
The most common reporting obligations for general partnerships relate to taxes and VAT.
Tax for general partnerships
In a general partnership (ANS or DA), the partners (owners) are personally liable for the company's obligations. This also applies to tax. The company is therefore not a separate tax entity. You and the other partners in the partnership must pay tax on any profit.
You will not be sent a tax invoice automatically. You must therefore alter your tax deduction card yourself and state how much you expect to take out in work remuneration, distributions and what your share of the profit will be. The Norwegian Tax Administration will calculate the amount of tax that you will have to pay based on the information you provide when amending your tax deduction card.
We assume that your company is registered in the VAT register.
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ANS/DA with no employees | ANS/DA 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) |
| March |
15. The partners – payment of advance tax |
5. Report salary and employments for February (the a-melding) 15. The partners – payment of advance tax |
| April |
10. Report and pay VAT for January/February (VAT return)
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5. Report salary and employments for March (the a-melding) 10. Report and pay VAT for January/February (VAT return) |
| May |
31. Submit the company tax return for businesses assessed as a partnership 31. Submit tax return for businesses and attach the partner statement (submitted by each partner) |
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 company tax return for businesses assessed as a partnership 31. Submit tax return for businesses and attach the partner statement (submitted by each partner) |
| June |
10. Report and pay VAT for March/April (VAT return) 15. The partners – payment of advance tax |
5. Report salary and employments for May (the a-melding) 10. Report and pay VAT for March/April (VAT return) 15. The partners – payment of advance tax |
| 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 |
15. The partners – payment of advance tax |
5. Report salary and employments for August (the a-melding) 15. Pay tax and employers' contribution tax for employees for July/August 15. The partners – payment of advance tax |
| 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) 15. The partners – payment of advance tax |
5. Report salary and employments for November (the a-melding) 10. Report and pay VAT for September/October (VAT return) 15. The partners – payment of advance tax |
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 general partnership must also submit annual accounts to the Register of Company Accounts if
- sales revenue is more than NOK 5 million
- number of employees corresponds to an average of 5 man-years
- There are more than 5 partners
- One or more of the partners are legal persons with limited liability
