Submission of annual accounts
Last updated: 29 February 2024.
All enterprises with reporting obligations, must submit a complete set of annual accounts to the Register of Company Accounts by 31 July. We cannot extend the deadline.
The obligation to submit applies even if the enterprise is dormant. If the enterprise does not comply with the deadline, you will receive a late filing penalty, which can amount up to NOK 66,404.
Once the annual accounts have been processed, the enterprise will receive a decision in the Inbox of Altinn, with a notification via e-mail or SMS.
If you have submitted the annual accounts within the deadline, you will have two weeks to correct any errors or insufficiencies without receiving any late filing penalty.
You must not confuse submitting the annual accounts to the Register of Company Accounts with submitting the tax return to the Tax Administration. These are two separate reporting obligations.
The board, possibly the participants or the general manager, are responsible for sending the annual accounts even if they have agreed that the accountant or auditor will do it.