You must continue submitting tax returns each year (with zero in turnover). If your enterprise is subject to the accounting obligation, you must submit the enterprise's annual accounts to the Brønnøysund Register of Company Accounts even if your enterprise had no revenues in the income year. If you run a limited liability company you are also required to submit the Shareholder register statement.

Enterprises which are subject to value added tax must continue to submit tax returns for value added tax. As there will have been no turnover during the period, what is known as a 'zero statement' must be submitted. If you know that you will not have any turnover which is subject to value added tax, you can apply to the Norwegian Tax Administration for deletion from the Value Added Tax Register.

If you have had employees, you must ensure that all employment relationships are registered with an end date. You must continue to submit an a-melding each month for as long as you have active employment relationships.

Forms from Statistics Norway often contain a separate section where you can state that the enterprise is temporarily non-operational during the period that the questions concern. However, you must still remember to correct the names, addresses, etc. and check whether any other questions still concern you.

You must also report changes to the registered information in the Register of Legal Entities.

Failure to fulfil some of these reporting obligations can lead to consequences in the form of fines. If you want to avoid this risk, it can be a good idea to delete the enterprise.