Frequently asked questions about annual accounts and late filing penalty
Last updated: 2 January 2026.
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Pursuant to the law all board members or partners and the general manager, if any, have to sign.
The Register of Company Accounts will still approve the annual accounts without the signatures, because signing in Altinn meet the signature requirement.
No, you have to submit a new version of the accounts. You can not submit a new version of the company accounts any later than 5 months after the deadline.
You can contact the Norwegian Collection Authority in the Tax Administration to arrange a repayment plan or possibly a payment deferral.
You can report that you are resigning from a role through the form Coordinated register notification in Altinn.
Notes are supplementary information to the accounts.
Chapter 7 of the Accounting Act states what the notes should contain. You must at least disclose the number of employees, loans and loan security to leading persons, shareholders etc. Limited companies must in addition inform about the number of shares, shareholders and its own shares.
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Small businesses include enterprises with
- revenues below NOK 70 million
- balance sheet total of less than NOK 35 million
- number of employees under 50 man-years
You can read more about this in section 1-6 of the Accounting Act.
You can use the function Create a new copy in Altinn. You will find the form in question under “Archived” in “Inbox”.
Change the information which is incorrect in the form, delete or add the required file attachments and submit once more.
If the accounts are sent through an accounting programme, any new submittal should be done through this programme.
No, you must contact the Tax Administration if you have any questions about the tax return or the income statement.
No, you must contact an accountant if you need help with keeping accounts.