Reporting obligation for internal partnerships
Last updated: 29 February 2024.
Internal partnerships have their own rules that apply for submission of annual accounts.
Internal partnerships are liable for accounting based on the type of organisation if he company
- has sales revenues of more than NOK 5 million
- has 5 or more man-years (average throughout the year)
- has 6 or more partners, or
- one of the partners is a legal person with limited liability (for example AS, ASA, BA, SA, SF, BBL and BRL)
Internal partnerships cannot register in the Central Coordinating Register for Legal Entities and does not have its own organisation number. Therefore, you cannot use Altinn to submit the annual accounts.
Internal partnerships have to submit a complete set of the annual accounts by e-mail to the Register of Company Accounts. You have to enclose:
- annual accounts in pdf-format
- correctly filled in and signed copy of the covering letter Appendix to annual accounts
To get a blank cover letter you have to enter organisation number 999 999 999. You cannot use the internal ID-number as organisation number upon reporting to the Tax Administration.