March 07, 2022
If you have questions about the settlement of a company or business activity? Contact us!
office@novum.no
Please visit ourGlossary and check key Norwegian expressions:
Aksjonærregisteroppgave
Skattemelding
Næringsoppgave
Årsregnskap
Årsberetning
The annual AS accounts in Norway consist of several elements. Each of these is sent to the tax office (Skatteetaten) or the Brønnøysund Registry. We will try to present the settlement of the Norwegian company step by step.
First step
Every limited liability company (Aksjeselskap) in Norway must send an annual report to the shareholder register. The report (Aksjonærreigsteroppgave) is sent by 31 January for the previous year.
Step two
Every Norwegian company is obliged to send a tax return (skattemelding) to the tax office (skatteetaten). The deadline for submitting the tax return is May 31 of the year following the financial year to which the tax return relates.
The tax declaration for Norwegian companies (AS companies) is sent electronically via Altinn. The basic tax return consists of the tax return form and the attachment - income statement (næringsoppgave). The documents are called:
RF-1028 Skattemelding for formues- og inntektsskatt - Aksjeselskap mv
RF-1167 Næringsoppgave 2
Step three
As in other countries, Norwegian companies are required to send financial statements. The deadline for sending the report to Regnskapsregister (one of the Brønnøysund registers) is 31 July. The Norwegian name of the report is Årsregnskap (RR 0002)
Some Norwegian companies also have to send an attachment to the report - årsberetning. However, this applies to Norwegian companies with a turnover of more than NOK 70 million.
During the pandemic, the deadlines for sending statements and reports were postponed. However, attention should be paid to their observance, as under normal conditions, exceeding the deadline for sending reports entails heavy penalties.
Regular deadlines
First step
Every limited liability company (Aksjeselskap) in Norway must send an annual report to the shareholder register. The report (Aksjonærreigsteroppgave) is sent by 31 January for the previous year.
Step two
Every Norwegian company is obliged to send a tax return (skattemelding) to the tax office (skatteetaten). The deadline for submitting the tax return is May 31 of the year following the financial year to which the tax return relates.
The tax declaration for Norwegian companies (AS companies) is sent electronically via Altinn. The basic tax return consists of the tax return form and the attachment - income statement (næringsoppgave). The documents are called:
RF-1028 Skattemelding for formues- og inntektsskatt - Aksjeselskap mv
RF-1167 Næringsoppgave 2
Step three
As in other countries, Norwegian companies are required to send financial statements. The deadline for sending the report to Regnskapsregister (one of the Brønnøysund registers) is 31 July. The Norwegian name of the report is Årsregnskap (RR 0002)
Some Norwegian companies also have to send an attachment to the report - årsberetning. However, this applies to Norwegian companies with a turnover of more than NOK 70 million.
During the pandemic, the deadlines for sending statements and reports were postponed. However, attention should be paid to their observance, as under normal conditions, exceeding the deadline for sending reports entails heavy penalties.
Regular deadlines
- Businesses can apply for extended deadline. The deadline for receipt of applications is 31 May.
- New deadline for businesses who are granted an extension, will be 30 June. No extensions will be granted beyond this date.
- If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
If you have questions about the settlement of a company or business activity? Contact us!
Please visit our
Skattemelding
Næringsoppgave
Årsregnskap
Årsberetning
Source: skatteetaten.no
Graphics: <a href='https://www.freepik.com/photos/business'>Business photo created by jcomp - www.freepik.com</a>Rozliczenie
Graphics: <a href='https://www.freepik.com/photos/business'>Business photo created by jcomp - www.freepik.com</a>Rozliczenie
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