Hva | Ordinær frist | Ny frist |
MVA 1. termin | 14.04.20 | 10.06.20 |
Forskuddsskatt 2. termin for AS | 15.04.20 | 01.09.20 |
AGA 2. termin | 15.05.20 | 15.08.20 |
Finansskatt 2. termin | 15.05.20 | 15.08.20 |
Levere skattemelding og næringsoppgave | 02.06.20 | 31.08.20 |
Holde generalforsamling og godkjenne årsregnskap | 30.06.20 | 31.08.20 |
AGA 3. termin | 15.07.20 | 15.10.20 |
Levere årsregnskap
|
31.07.20 | 31.08.20 |
Omsetningsoppgaven skal leveres som normalt. Det er betalingsfristen som er utsatt, ikke selve innleveringsfristen.
Ordinære frister for AS:
Juni
10. juni – Levere MVA-melding (hvis du er MVA-pliktig)
30. juni – Holde generalforsamling og godkjenne årsregnskap
Juli
6. juli – Levere A-melding (hvis du er arbeidsgiver)
15. juli – Betale arbeidsgiveravgift og skattetrekk (hvis du er arbeidsgiver)
31. juli – Levere årsregnskap
August
5. aug – Levere A-melding (hvis du er arbeidsgiver)
31. aug – Levere MVA-melding (hvis du er MVA-pliktig)
September
7. sept – Levere A-melding (hvis du er arbeidsgiver)
15. sept – Betale arbeidsgiveravgift og skattetrekk (hvis du er arbeidsgiver)
Oktober
5. okt – Levere A-melding (hvis du er arbeidsgiver)
12. okt – Levere MVA-melding (hvis du er MVA-pliktig)
November
5. nov – Levere A-melding (hvis du er arbeidsgiver)
16. nov – Betale arbeidsgiveravgift og skattetrekk (hvis du er arbeidsgiver)
Desember
7. des – Levere A-melding (hvis du er arbeidsgiver)
10. des – Levere MVA-melding (hvis du er MVA-pliktig)
Andre viktige datoer (ikke frister):
- august: Første pulje av skatteoppgjøret for næringsdrivende er klart
- oktober: Siste pulje av skatteoppgjøret for næringsdrivende forventes klar
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