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.

In order to be able to complete and submit this form, you need to have the Altinn role Accountant with signing rights , Accountant without signing rights , Responsible auditor, Auditor's rights , accouting employee or Reporter/sender.

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

The annual accounts consist of a main form, an attachment form and file attachments. You upload the file attachment and attachment form from the tab 'List – forms and attachments' after you have completed the main form. You also fill in the note disclosures in the form if the entity follows the accounting rules for small businesses. If you are not obliged to submit an annual report and audit report, file attachments are not required.

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

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. You can enter up to ten email addresses.

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).

- 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 (when the end date is 31 December 2017 or later) 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.

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.

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:

The list is not exhaustive 

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. 

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.