Late filing penalty
Last updated: 4 January 2019 .
If you do not file complete annual accounts to the Register of Company Accounts within the deadline, you will get a late filing penalty.
Initially it is the entity which is liable for paying the late filing penalty. However, as a board member, partner or in some cases general manager you are jointly and severally liable if the entity does not pay the late filing penalty. Jointly and severally liable means that several persons are liable to pay a claim and everyone is liable for the claim until it has been paid.
The late filing penalty can amount up to NOK 59,800.
You can apply for remission of the late filing penalty, but the guidelines are strict as to who will be granted remission.
It is Statens Innkrevingssentral (SI) that collects the late filing penalty. If you have any questions about the invoice or payment, you have to contact them.