Apply for remission of late filing penalty or exemption from joint liability

You can stop the late filing penalty in three ways:

• submit complete annual report and accounts to the Register of Company Accounts
• strike the business off the register by submitting a Coordinated register notification in Altinn
• file for bankruptcy with the district cour

Written application

Your application must be in writing. You must explain why the complete annual report and accounts was not submitted to the Register of Company Accounts by the deadline. You must also include documentation supporting your explanation.

You must pay the late filing penalty even if you apply for a remission or an exemption. If your application is approved, the penalty will be refunded.

Terms of remission or exemption from joint liability

The Register of Company Accounts will assess whether the reason meets the requirements beyond the accountant’s control, or within special reasons related to the imposition of the fee. The terms are strict and it is difficult to be remitted the late filing penalty or to be exempt from the joint and several liability. There are only in extraneous circumstances that we can remit the late filing penalty in whole or in part. The same terms apply to exemption from the joint and several liability.

Conditions beyond the accountant’s control

For the terms to lead to remission or exemption, you must document that unexpected conditions arose that were beyond your control in the role of responsible for the enterprise. You must also have done everything possible to comply with the submission obligation. Besides, there must be a connection between what happened and that the annual accounts were not sent within the deadline.

Special reasonableness related to the imposition of the fee

The terms apply when it becomes completely unreasonable to maintain the late filing penalty. This occur only in very special cases. The circumstances must have arisen either in the period before the deadline for submitting the annual accounts, while the late‑filing fee is accruing, or by the time the Norwegian Collection Authority in the Tax Administration issues a notice of payment to the organisation and to the persons with joint and several liability

Are you going to apply for remission or exemption?

You have to send the appeal to:

The Register of Company Accounts
P.O. Box 900
8910 Brønnøysund

You may also send the appeal through our contact form, unless it contains sensitive information.

Have you received rejection of your application?

If you are rejected an application for remission of the late filing penalty, or exemption from the joint and several liability, you can appeal the decision. The deadline for appeals is three weeks from the time you receive the rejection. The appeal must be in writing and signed. You must explain and document the grounds you are taken into account. We will then reconsider the case. If we do not change the decision, it will be forwarded to the Directorate of Taxes, which is the appeal body.

You have to send the appeal to:

The Register of Company Accounts
P.O. Box 900
8910 Brønnøysund

You may also send the appeal through our contact form, unless it contains sensitive information.