March 09, 2026
The Norwegian legal system is based on the principle of transparency and timely reporting. A company of the AS (Aksjeselskap) type is required to submit specific reports both to the tax authorities and to the Register of Business Enterprises.
Failure to meet deadlines may result in:
This is an obligation often overlooked by foreign shareholders.
What does the report include?
In addition to annual reports, an AS company is required to:
submit a-melding (monthly payroll reporting)
report VAT (if registered as a VAT payer)
update information in official registers (e.g. changes in the board, address)
This is particularly important from the perspective of foreign entrepreneurs.
In Norway, the board bears the formal responsibility for proper reporting, even if the accounting is handled by an external accounting firm.
The board is responsible, among other things, for:
timely approval of the financial statements,
accuracy of the reported data,
maintaining equity at a sound and adequate level.
Why are reporting obligations in Norway so important?
The Norwegian legal system is based on the principle of transparency and timely reporting. A company of the AS (Aksjeselskap) type is required to submit specific reports both to the tax authorities and to the Register of Business Enterprises.
Failure to meet deadlines may result in:
- financial penalties (tvangsmulkt),
- loss of credibility towards business partners,
- and in extreme cases – compulsory liquidation of the company.
- Annual financial statements (Årsregnskap)
Every AS company is required to prepare annual financial statements. What does the årsregnskap include?
- balance sheet
- profit and loss account
- notes to the financial statements
- where applicable, a directors’ report
The financial statements must be approved by the general meeting (generalforsamling).
Deadline: by 31 July – submission to the Brønnøysund Register Centre (Brønnøysundregistrene)
2. Skattemelding (corporate tax return)
An AS company must submit an annual corporate tax return to the Norwegian Tax Administration (Skatteetaten).
The tax return includes:
The tax return includes:
- taxable profit
- corporate income tax calculation
- accounting attachments
Deadline: 31 May (as a general rule)
3. Aksjonærregisteroppgave – shareholder register report
This is an obligation often overlooked by foreign shareholders.
What does the report include?
- shareholder details
- number of shares
- changes in share capital
- dividends paid
Deadline: 31 January each year
Failure to submit may result in administrative penalties.
Failure to submit may result in administrative penalties.
4. Ongoing reporting obligations during the year
In addition to annual reports, an AS company is required to:
submit a-melding (monthly payroll reporting)
report VAT (if registered as a VAT payer)
update information in official registers (e.g. changes in the board, address)
Board responsibility (styret)
This is particularly important from the perspective of foreign entrepreneurs.
In Norway, the board bears the formal responsibility for proper reporting, even if the accounting is handled by an external accounting firm.
The board is responsible, among other things, for:
timely approval of the financial statements,
accuracy of the reported data,
maintaining equity at a sound and adequate level.
FAQ – Company reporting obligations in Norway
What are the main reporting obligations of an AS company in Norway?
An AS company must submit:
annual financial statements (årsregnskap),
skattemelding (corporate tax return),
Aksjonærregisteroppgave (shareholder register report),
Ongoing VAT reports and a-melding.
annual financial statements (årsregnskap),
skattemelding (corporate tax return),
Aksjonærregisteroppgave (shareholder register report),
Ongoing VAT reports and a-melding.
By when must an AS submit its annual financial statements?
The deadline for submitting the årsregnskap to the Brønnøysund Register Centre is 31 July each year.
Who is responsible for reporting in an AS company?
The board (styret) bears the formal responsibility, even if the accounting is handled by an authorised accounting firm.
Sources:
Brønnøysundregistrene —https://www.brreg.no/
Skatteetaten —https://www.skatteetaten.no/
Altinn —https://www.altinn.no/
Sources:
Brønnøysundregistrene —
Skatteetaten —
Altinn —
Questions about doing business & accounting services in Norway?
Send question now!We are here to help you.
.png)
