The annual accounts have not been filed – the late fee is running
Finish the annual accounts and file them complete as quickly as you can. For companies on a calendar year the final deadline is normally 31 July, and the Brønnøysund Register Centre cannot extend it. The fee only stops once complete annual accounts have been received.
How large can the late-filing fee get?
In 2026 the court fee (rettsgebyr) is NOK 1,345. The late-filing fee (forsinkelsesgebyr) accrues at NOK 1,345 per week for the first 8 weeks, NOK 2,690 per week for the next 10 weeks and NOK 4,035 per week for the last 8 weeks. Part of a week counts as a whole week. The fee runs for a maximum of 26 weeks and can reach NOK 69,940 in 2026. The company is liable for it first. If the company does not pay, board members, participants and in some cases the general manager can become jointly and severally liable for the fee personally.
What should you do now?
1. Establish which year's accounts are missing, and whether something incomplete has already been filed. 2. Finish the profit and loss account, the balance sheet and the notes, and attach the other documents the company is required to file – the auditor's report, for instance, where the company is subject to audit. 3. File everything together through the correct annual accounts form in Altinn. The tax return to Skatteetaten cannot be used as a substitute for the annual accounts. 4. Check the response from the Register of Company Accounts. If the accounts were filed before 31 July, the company normally gets two weeks to correct any deficiencies without a late fee. That extra period does not apply where the filing itself is late.
Do the accounts have to be filed even if the company was dormant?
Yes. The duty to file applies even where the company has had no operations or activity at all. It is the board – or the participants, or the general manager – who is responsible for the accounts being filed, even if in practice the accountant or auditor was to do it.
What happens if the accounts still are not filed?
The late-filing fee is not the last step. If complete annual accounts are still missing six months after the filing deadline, the process towards compulsory dissolution can begin.
Can the late-filing fee be waived?
Once the fee has stopped and been set, the company can apply to the Register of Company Accounts for a waiver, or for release from joint liability. The conditions are strict. The company has to document that the delay was caused by circumstances outside its control, or that particular reasons of fairness make it unreasonable to maintain the fee. Ordinary misunderstandings between the company and its accountant or auditor, poor finances, workload and everyday technical problems in the accounting software are normally not enough. The fee has to be paid while an application for a waiver is being considered. The full annual cycle, and why 31 July connects to when the general meeting is held, is set out in The annual cycle for a Norwegian AS The same fee rules apply to housing co-operatives, but with their own deadlines for the audit and the general meeting – see Annual accounts for a housing co-operative
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This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
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Is it urgent?
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