Late filing penalty
Last updated: 17 March 2023.
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 enterprise which is liable for paying the late filing penalty. If the enterprise does not pay the fee, you are as a board member, partner or in some cases the general manger, jointly and severally liable to pay the fee. Jointly and severally liable means that several persons are liable to pay a claim, and everyone is liable for the entire claim until it has been paid. The liability also applies if a bankruptcy has been opened in the enterprise.
The late filing penalty can amount up to NOK 64,636.
You can apply for remission of the late filing penalty, but there are strict guidelines for being granted remission.
It is the National Collection Agency that collects the late filing penalty. All questions about invoice and payment, must be addressed to them.