Closing an ENK begins with putting the company's affairs in order
Are you ending your business, switching to employment, or giving up doing business in Norway? Before you submit the notification, prepare a checklist of matters to close.
Deregistration of an ENK from the register does not remove debts. The owner remains responsible for obligations incurred while running the business. Therefore, confirmation of deregistration does not yet mean that all settlements are completed. How to delete a sole proprietorship
Practically, it is useful to treat the closure as three tasks: ending operational activity, notifications to authorities, and ensuring later settlements.
1. Prepare a list of open matters
Record the planned date of business closure and check:
which completed jobs still need to be invoiced;
which customers still have unpaid invoices;
which bills and other liabilities remain to be paid;
whether you have goods, tools, a car, or other assets accounted for in the business;
which contracts, subscriptions and insurances need to be terminated;
whether the company is registered in Mva-registeret;
whether you employ staff.
This is a working organizational list. Next to each item, add the person responsible, a deadline and the document confirming that the matter has been handled.
Do not immediately shut down the accounting program or access to documents. First determine how you will perform the final settlements and retain the necessary data.
2. Report the deregistration of the ENK
Brønnøysundregistrene points out that after ending ENK activity, the ENK should be removed from the register. This is done using the Samordnet registermelding.
In the notification select „Melde sletting”, i.e. the deregistration report. In the standard procedure, you do not need to attach documents, and the deregistration of an ENK itself is free of charge. Brønnøysundregistrene
Go through the official Brønnøysundregistrene page for closing an ENK. Check the company details and complete the procedure up to signing and sending. A saved form by itself is not confirmation that the matter is closed.
Keep the submission and the received confirmation.
3. Take care of VAT and the final declaration
If the company was registered in the Mva-registeret, also check the termination of that registration.
Skatteetaten indicates that when VAT-liable activity ceases, you must report the deregistration from the VAT register. You must also submit the final mva-melding. After deregistration you must not issue invoices with VAT. Skatteetaten
Do not stop filing required declarations just because you no longer have sales. Lack of turnover by itself does not end the reporting obligation.
Also remember to distinguish between registers: removal from the Mva-registeret does not mean removal of the company from the Enhetsregisteret. These are separate matters that must be checked when closing the business. Skatteetaten
4. Account for goods and equipment
Before finalizing the accounts, make an inventory of what remains in the company. Mark what you will sell and what you want to keep for private use.
Transferring a company asset to private use may generate taxable income. In such a withdrawal the market value may be relevant, not just the original purchase price. Skatteetaten
Example: a computer accounted for in the business stays with you after closing the company. Before the final settlement, determine how to record its withdrawal. Similarly, check the car, machinery and unsold goods.
Do not apply a single rule to all assets. Settlement of income tax and any MVA depends on the type of asset and the earlier method of accounting for it.
5. If you employ people, also close employee matters
Deregistering the ENK does not replace a proper termination of employment. Contracts, due payments and employer obligations must be settled separately.
Altinn reminds that when closing a company you must report the date of termination of employment in a-melding. It should correspond to the actual end of the employment. How to delete a sole proprietorship
If you have employees, before sending notifications agree with the person handling payroll which documents and settlements remain to be completed. Simply entering the date in the system does not resolve all employee matters.
6. Remember the tax return after closing the company
Closing the ENK during the year does not exempt you from filing for that year.
Skatteetaten requires a tax return to be filed even when the activity was recently ended or had no turnover. You report company data in skattemelding together with the business specification. Skatteetaten
If you close the activity in 2026, you will file its settlement for that year in 2027. Record this task before you consider the company's affairs closed.
Skatteetaten also notes that the tax return form for an entrepreneur may still be sent for up to two years after the activity has ended. Do not ignore such an obligation. Skatteetaten
7. Keep documentation after deregistration
Before giving up the accounting program, download the documents and check that you can open them.
Basic accounting records are generally kept for five years. For some documents and industries other periods apply, including longer ones. For electronic documentation making backups is also required. Retention of accounting records
Prepare an organized archive including, among others, invoices, proof of expenses, accounting reports, tax returns and submission confirmations. Do not assume that after the subscription ends you will still have full access to the software.
When can a closure be considered orderly?
Prepare a final checklist: confirmation of deregistration, MVA status, final tax returns, receivables, liabilities, assets and the archive. Separately set a reminder for the next tax return.
If the problem is debts you cannot repay, simply deregistering the ENK will not solve them. In such a situation, before making further decisions you need an assessment of the obligations and possible ways to settle them.
To organize the documents also use the guide Accounting in ENK: how to organize the company's first month.
Information checked: 18 October 2026
