Late Filing Fee for Annual Accounts: How it Works

When an entity subject to filing requirements fails to submit complete annual accounts by the deadline, the Register of Company Accounts (Regnskapsregisteret) may impose a late filing fee. The fee increases over time up to a maximum limit, which is adjusted with the court fee.

Amounts may change. Therefore, always use the current calculation and guidance from Brønnøysundregistrene (The Brønnøysund Register Centre) instead of an old krone amount mentioned in an article.

When does the fee start to accrue?

The crucial factor is whether a complete and approved submission has been received on time. An incomplete submission may be rejected, and a late correction can trigger the fee. Decisions and status updates are normally sent to the entity's inbox in Altinn.

Who is responsible?

The entity is responsible for the submission, even if an external accountant or auditor handles the work. The rules can also entail personal joint and several liability for board members or other responsible parties if the fee is not paid by the enterprise.

What should the entity do?

Read the decision, check what is missing, and submit the correct documentation immediately. If there are special circumstances or the decision is perceived as incorrect, follow the complaint and remission rules within the deadlines. Seek professional help if in doubt.

Fee Status on Proffi

Proffi should distinguish between missing accounts, public warnings, and an actual fee decision. Do not calculate or publish an alleged fee without authoritative data. Instead, display the financial year, deadline, receipt status, and source date.