Årsregnskap (Annual Accounts Filing)
Annual accounts of Norwegian companies must be filed with Regnskapsregisteret (the Accounts Register at Brønnøysundregistrene). The deadline is 7 months after the financial year end — 31 July for calendar-year companies. Filed via Altinn. Publicly available once accepted.
Who this applies to
- All Norwegian AS and ASA companies
- ANS, DA (general and limited partnerships) above certain thresholds
- NUF (Norwegian branches of foreign companies) above statutory thresholds
- Foundations (stiftelser) and certain non-profit organisations
What to file
Årsregnskap comprising: resultatregnskap (profit and loss account), balanse (balance sheet), noter (notes to accounts), and årsberetning (directors' annual report, required for companies above small company threshold). Must comply with Norwegian GAAP (NGAAP) or IFRS. Small companies (less than NOK 70m turnover, less than NOK 35m balance sheet, less than 50 employees) can use simplified rules (regnskapslovens forenklede regler).
How to file
Via Altinn.no → submission to Regnskapsregisteret. Most accounting software exports XBRL (iXBRL) format for digital filing. Paper filing via post is possible but requires a confirmed copy and is much slower.
Payment due
N/A — this is a compliance filing. No tax payment accompanies this submission. The accounts are public once accepted.
Penalties for missing this deadline
Forsinkelsesgebyr (late filing penalty): NOK 860/week for first 8 weeks, then NOK 1,720/week. After a certain period, Skatteetaten can initiate forced dissolution (tvangsoppløsning) of the company for persistent non-compliance.
Filing checklist
- Prepare and approve annual accounts at generalforsamling (annual general meeting) — must be approved before filing
- Ensure accounts are signed by all board members and the daily manager
- For companies requiring audit: obtain auditor's report (revisjonsberetning) before filing
- Prepare årsberetning if required (companies above small company threshold)
- Convert accounts to XBRL/iXBRL format if filing digitally
- Submit via Altinn to Regnskapsregisteret
Documents you'll need
- Resultatregnskap (P&L) approved by the board
- Balanse (balance sheet) as at year end
- Noter (notes to accounts)
- Årsberetning (directors' report) if required
- Revisjonsberetning (auditor's report) if company is subject to audit
- Signed by all board members and verified by daily manager
Common mistakes to avoid
- Not holding the generalforsamling (AGM) in time to approve accounts before the 31 July deadline — approval must precede filing
- Filing without proper board signatures — Regnskapsregisteret rejects unsigned accounts
- Small companies incorrectly using full NGAAP when simplified rules are available — increases workload unnecessarily
- Forgetting that the årsregnskap becomes publicly searchable via proff.no — sensitive commercial information in notes is public
Never miss a Norway deadline
AccountsOS tracks every Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre) deadline and reminds you weeks ahead.
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