# Can I claim Konsulentkostnader (Professional Fees) as a business expense in Norway?

**Yes, fully claimable.** Fully deductible. Fees paid to regnskapsfører (accountant/bookkeeper), advokat (lawyer), revisor (auditor), management consultant, and other professional advisers are ordinary business expenses deductible against company income.

Typical amount: Typical regnskapsfører fees: NOK 1,500 to 5,000/month for a small AS with straightforward accounts. Annual statutory accounts and tax return: NOK 8,000 to 20,000 additional. Audit (if required): NOK 15,000 to 50,000+.

## What Skatteetaten (Norwegian Tax Administration) says

Skatteloven § 6-1 (ordinary business expense deduction). Professional fees incurred in connection with earning business income are fully deductible. Capital advisory costs (fees for acquisitions, mergers, fundraising) must be evaluated: if they relate to a capital asset, they may need to be capitalised and amortised rather than immediately expensed.

## When you can claim

- Regnskapsfører or regnskapskontor fees for monthly bookkeeping, payroll, and annual accounts
- Revisor (statutory auditor) fees where audit is required or chosen
- Advokat fees for commercial contracts, employment disputes, debt collection
- Rådgiver (management consultant) fees for operational improvement, restructuring
- IT consultant and software developer fees for operational systems
- HR consultant fees for recruitment, performance management, employee relations

## When you cannot claim

- Capital advisory fees directly related to acquiring a subsidiary or business (capitalised as part of the investment cost)
- Personal legal fees (divorce, personal property disputes): not a business expense
- Fees paid to connected persons at above-market rates: risk of partial disallowance
- Fines or penalty payments arranged through a lawyer: the fine itself is never deductible

## Good to know

**Pro tip:** Norwegian AS companies with turnover below NOK 5m and fewer than 10 employees are not required to have a statutory audit (revisor). Using a qualified regnskapsfører (bookkeeper) in place of a full audit is significantly cheaper and still meets compliance requirements.

**Important:** Norway does not require all AS companies to use a registered regnskapsfører: owner-directors can do their own books. However, errors in A-melding or MVA filing carry penalties, and most small AS find professional bookkeeping cost-effective versus the risk of errors.

Source: https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skatte-abc/

## Related expenses

- [Kurs og Utdanning (Training and Education)](https://accounts-os.com/no/expenses/kurs-og-utdanning-no)
- [Datautstyr og Kontormøbler (IT Equipment and Office Furniture)](https://accounts-os.com/no/expenses/datautstyr-no)
- [Kontorleie (Office Rent)](https://accounts-os.com/no/expenses/kontorleie-no)