Annual accounts (RR-0002)

Annual reporting

Submission deadline

The annual accounts shall be submitted to the Register of Company Accounts within one month after they have been adopted by the general meeting or corresponding body.

To avoid having to pay a late submission fee, the complete annual accounts must be submitted using the Register of Company Accounts' forms in Altinn no later than 31 July.

If the annual accounts are closed in the period 1 January to 30 June, the corresponding deadline is 31 January.

If the complete annual accounts have not been submitted to the Register of Company Accounts within the deadline, you must pay a late submission fee.

All enterprises with an accounting obligation pursuant to Section 1-2 of the Accounting Act  must submit their annual accounts to the Register of Company Accounts in Brønnøysund.

To fill out and submit this form, you need a role in the organization. Alternatively, you must have one of the access packages:

• Accounting and financial reporting
• Accountant with signing rights
• Accountant without signing rights
• Responsible auditor
• Payroll accountant
• Auditor's rights 

During a transitional period, you also have access with the Altinn roles: 

• Reporter/sender 

• Accouting employee 

• Accountant with signing rights 

• Accountant without signing rights 

• Responsible auditor 

• Auditor's rights 

If you lack these roles, please have someone give them to you. Please observe our help pages regarding roles and rights.

Annual accounts (RR-0002) consist of:

Main form

Here you fill in information about the annual accounts. Limited companies also fill in information about auditing and accounting. Once the information has been entered, you select 'Next'.

Accounting form

Here you choose “Fill in”, and you will reach the form to enter accounting information. You must enter the value date and currency, and fill in accounting figures in the income statement and balance sheet. Businesses that follow the accounting rules for small enterprises also fill out notes, and there is a minimum requirement to enter the number of full-time equivalents in the financial year. To get to the attachment page after the notes have been entered, you can either go to the last page in “Notes” and click “Complete the accounting form”, and then “Next”. Alternatively, you can choose “Back to main form” and select “Attachments” in the menu.

- NORWEGIAN-REGISTERED FOREIGN BUSINESS ENTERPRISES (NUF)

NUFs that submit annual accounts for both the foreign enterprise and the Norwegian branch must enter the accounting figures for the foreign enterprise in the attachment form. The annual accounts for the Norwegian branch must be included as a file attachment together with the documents for the foreign enterprise. The contact person in the NUF can also complete and sign the form.

File attachments

Small businesses fill in notes in the form, and do not have to submit annual report or cash flow statement. If you do not have an obligation to audit, (see Section 2-1 of the Auditors Act for exceptions), file attachments are not required. If you do not follow the accounting rules for small businesses, you must include notes, annual report, cash flow statement and audit report if any as file attachments. Documents can also be attached as text files (e.g. Word). Security is ensured by the sender having the role/right to submit the annual accounts via Altinn, and by verifying that the submitted annual accounts have been adopted by a competent body. For this reason, it is not a requirement that the annual accounts etc. submitted to the Register of Company Accounts must be signed.

- FOREIGN CONSOLIDATED FINANCIAL STATEMENTS

Parent companies subject to accounting requirements that are themselves subsidiaries of a parent company domiciled in an EEA country can use the foreign consolidated financial statements if the Norwegian business is included in them. If the parent company of the entity subject to accounting requirements does not belong to an EEA country, a dispensation from the Tax Directorate is required to use the foreign parent company's consolidated financial statements. You should attach the foreign consolidated financial statements as a file attachment. You should not enter the foreign group figures in the accounting form, but you must then specify this in the main form.

If an exemption from the requirement that the annual accounts must be written in Norwegian has been granted (Section 3-4 third paragraph of the Accounting Act), the exemption shall be attached to the annual accounts every year. The same applies to exemptions from the obligation to prepare separate consolidated accounts if the parent company is domiciled in a state that is not an EEA state (Section 3-7 fourth paragraph of the Accounting Act). The Directorate of Taxes grants exemptions from both these requirements.

- ATTACHMENT REQUIREMENTS

There is no requirement to scan the original documents. You can attach documents as both image files and text files (e.g., Word). Security is ensured by the fact that the submitter has the role/authorization to submit the annual accounts via Altinn, and by the submitter confirming that the submitted annual accounts have been approved by a competent body. Therefore, there is no requirement for the annual accounts sent to the Register of Company Accounts to be signed. When you are finished, select "Next".

Only documents that are relevant to the annual accounts shall be attached to the annual accounts. Other enquiries can be made by email to firmapost@brreg.no. The annual accounts and attached documents will be made public.

In order for the Register of Company Accounts to be able to process the file attachment, the file type should be one of the following:

However, there are cases where the documents will be unavailable to the Register of Company Accounts:

1. Documents where the file type is not specified in the name.
2. If an image is copied to a Word document, the image can become wider than the margins, which will lead to the document being incomplete. You must therefore enclose the scanned document as a file attachment.
3. If the sender has defined a print area that does not include all the text in an Excel document, only the selected print area will be visible when we check the file.

If you use documents of the file types Page and Numbers, they must be saved as a Word/Excel or PDF file before they are submitted. Alternatively, you can scan the documents and attach the scans.

Sustainability reporting

From the financial year 2024, large listed companies of public interest must submit an annual report with sustainability reporting together with the annual accounts. This applies to about 100 companies, which must fill in the following information:

• which sustainability reporting standard has been used (required))
• which sustainability reporting taxonomy has been used (optional)
• if taxonomy is provided, the version number must also be entered
• LEI code (optional))

If a taxonomy is provided, the annual report, including sustainability reporting, must be in the formats iXBRL and XHTML. You pack the files in a zip file, and add it as a file attachment.

If no taxonomy is provided, the annual report and sustainability reporting must be added as file attachments in a text or image format (such as Word or pdf).

The Register of Company Accounts uses the form for registration of annual accounts and as part of the annual accounts as documentation of registered information.

Legal basis for the reporting duty.

Main form

If You use the earlier version of the form, we recommend that you complete the main form before filling in the attachment form, because the attachment form is checked against information in the main form. You must enter an email address on page 2, so that the Register of Company Accounts can notify you by email once the processing of the annual accounts is completed.

Attachment form

The attachment form is based on a fixed structure for the income statement and balance sheet. When filling in the form in Altinn, you also enclose the note disclosures in the attachment form, if the entity complies with the accounting rules for small businesses. If you are going to submit both company accounts and consolidated accounts, you must attach two attachment forms. On the first page, you state whether the figures apply to the company accounts or the consolidated accounts.

In 43 of the items in the attachment form, you can enter self-defined texts. If you do not enter any text, the text given in the form will apply. By selecting 'Insert element', which is found below the item, a new row will appear for entering a new item. Use this option if you wish to further specify the item (split a default item into several items).

- Denomination of figures

In the attachment form, you must specify whether the figures are reported as whole numbers, thousands or millions. If you choose thousands or millions, the figures are multiplied by 1,000 or 1,000,000, as applicable, when the Register of Company Accounts receives the forms.

- Currency

In the attachment form, you must select a currency from the drop-down menu. The main rule is that the currency shall be Norwegian kroner (NOK).

Before submission

When you proceed after filling out the form and adding any attachments, you will get a summary of the information entered in the form. Here you can identify any errors. If everything looks correct, select "To signing" and then "Sign and submit".

Acknowledgement

When you submit the annual accounts to the Register of Company Accounts via Altinn, you will receive an electronic message stating that the accounts have been received and whether they have been approved or refused. You can read this message under 'For processing by me' in 'My message box'. You can also archive the message. When you open the message, the decision will be available in PDF format. The Register of Company Accounts will notify you by email once the case processing is completed.