Norwegian company filing requirements

Created by Katie Deverill, Modified on Wed, 19 Oct, 2022 at 6:13 PM by Katie Deverill

In general the filing requirements for Norwegian companies are the same - independent of the size and type of company (there does exist a few exceptions which are not listed here.)

Small to medium enterprises (SME)

To be a small company, at least two of the following conditions must be met:

  • Annual turnover must be NOK 60 mill. or less;

  • The balance sheet total must be NOK 30 mill. or less;

  • The average number of employees must be 50 or fewer.


Large companies include:

  • Public companies

  • Accountable companies with shares, primary capital certificates or bonds quoted on the stock exchange, an authorized market place or another equivalently regulated foreign market.

  • Other accountable companies if regulations are set by the department.

SME and large companies must file:

  • the abbreviated profit and loss account;

  • the full balance sheet;

  • a special auditor's report;

  • the directors' report; and

  • Notes to the accounts.

All companies not claiming an exemption must file:

  • a profit and loss account (or income and expenditure account if the company is not trading for profit);

  • a balance sheet signed by a director;

  • an auditor's report signed by the auditor (if appropriate);

  • a directors' report signed by a director or the secretary of the company;

  • notes to the accounts; and

  • Group accounts (if appropriate).

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