17-06-2021

The Government has submitted a bill with a proposal to postpone the deadlines for the annual accounts. It is proposed in Prop. 188 L (2020-2021) to postpone the deadlines for approving the annual accounts, annual report and auditor's report by two months in 2021.

Businesses can apply to the Tax Office for a postponed deadline of 20 August for delivery of the tax return for 2020.

The holding of an ordinary general meeting in joint stock companies and public limited companies, an ordinary annual meeting in cooperatives, an ordinary general meeting for housing associations and housing associations, as well as an ordinary annual meeting for owner section co-owners will also have an extended deadline of two months.

It is further proposed that the deadline for imposing a fee for late submission to the Accounting Register be postponed to 1 October 2021. This proposal will nevertheless not apply to companies with transferable securities admitted to trading on a regulated market, or which are subject to supervision by Finanstilsynet.

Note: The limit of 10% of the clientele does not apply this year. However, it has not been possible to turn off the automatic restriction in the form in such a short time. The tax authorities have therefore stated that you must override the limit by entering a fictitious high number of clients in the field "Enter the total number of clients".

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