When is aksjonærregisteroppgaven due and who must file it?

What is aksjonærregisteroppgaven?

The company's annual statement of who owned its shares and what happened to them during the income year that just ended. The statement names the shareholders, describes the share classes, and lists the year's share transactions, so the tax administration can see the ownership picture at year end and how it got there. It is a company-level duty: the AS or ASA files one statement covering all of its shareholders, rather than each owner reporting separately. Skatteetaten administers the scheme, and the January deadline exists because the data is needed early in the tax year.

The quality of the statement travels further than the company itself. The reported figures feed into the shareholders' own tax returns, so an error in the company's filing can surface later as a question on an owner's return. Companies that record share movements as they happen, rather than reconstructing a year of them in January, file faster and correct less. Treat the statement as the yearly snapshot of a register you maintain continuously, not as the moment the register gets created.

Who must file it?

Every aksjeselskap and allmennaksjeselskap, with no activity threshold. The scope is deliberately simple: all AS and ASA companies submit the statement annually. A dormant company files. A company with a single owner and no transactions files. A company that existed for only part of the year should expect the duty to apply too. The question is never whether anything happened, but whether an AS or ASA existed.

Other company forms sit outside this particular duty. An enkeltpersonforetak has no shareholders, and partnerships report ownership through other channels, so the January statement is specific to the share-issuing forms. For edge cases such as a company wound up mid-year, merged, or incorporated in late December, confirm the treatment with Skatteetaten rather than assuming an exemption.

When is the deadline?

31 January in the year after the income year. A statement filed in January covers the calendar year that closed on 31 December a month earlier, which makes this the first fixed filing deadline most Norwegian companies meet each year, ahead of the February MVA termin and months ahead of skattemelding and årsregnskap. This deadline opens the compliance year; the 2026 filing calendar guide lays out the rest of that sequence.

When 31 January lands on a weekend, the usual Norwegian pattern is that the operative date shifts to the next business day, and the same pattern is expected here. This page deliberately computes no shifted date for any given year: Skatteetaten publishes the operative date, and that is the one to trust. The deadline also has no connection to the company's own financial calendar; it follows the calendar income year regardless of when the company was incorporated or how its accounting is organised.

What happens if you skip it?

Expect follow-ups. A missing statement does not disappear into silence: Skatteetaten can chase the company for it, and enforcement fees are a possible outcome for filings that stay missing. This page keeps that description generic on purpose: the amounts, escalation steps and current practice are Skatteetaten's to define, so verify the consequences there rather than relying on second-hand figures. The mechanism differs from the one behind the annual accounts, where a daily late fee accrues, as the annual accounts deadline guide describes.

The quieter cost lands downstream. Because the reported data feeds the shareholders' tax returns, a missing or late statement means the owners' returns lack the company's figures at the moment they are being prepared. One company-level miss becomes a problem for every shareholder, which is a good reason to treat the January deadline as harder than its lack of drama suggests.

Where does it fit among the annual filings?

Aksjonærregisteroppgaven opens the filing year and is also its odd one out. The other recurring duties (MVA terminer, a-melding runs, skattemelding and årsregnskap) are modelled in Apier's seeded rulebook and appear in the deadline calendar the API serves; the shareholder statement is not part of that seeded rulebook today, so this page is the coverage until it is modelled. If you compute your own calendar, the deadline calculation guide shows how the seeded entries are derived, and the table below places the January filing among them.

Make the first call

The curl call returns the seeded public deadline calendar with no key: MVA terminer, a-melding, skattemelding and årsregnskap for the requested year. Aksjonærregisteroppgaven is not in Apier's seeded rulebook today, so neither call returns it; this page covers the January filing the calendar does not yet model. The TypeScript sample fetches the same seeded calendar scoped to one company, with an API key.

# Zero-auth: the seeded public deadline calendar for a year.
# Covers MVA, a-melding, skattemelding and arsregnskap; the
# shareholder statement is not modelled in the seeded rulebook yet.
curl -s "https://www.apier.no/api/v1/public/deadlines?year=2026"

// The same seeded calendar, scoped to one company with an API key.
// Aksjonaerregisteroppgaven will NOT appear in this list today: the
// seeded rulebook models MVA, a-melding, skattemelding and
// arsregnskap. Treat this page as the source for the January filing
// until the rulebook covers it.
const res = await fetch(
  "https://www.apier.no/api/v1/company/999999999/deadlines",
  {
    headers: {
      Authorization: `Bearer ${process.env.APIER_API_KEY}`,
    },
  },
);

if (!res.ok) {
  // Every non-2xx answers the same structured envelope.
  const { error_code, explanation } = await res.json();
  throw new Error(`${error_code}: ${explanation.summary}`);
}

const { data, _meta } = await res.json();
for (const entry of data.deadlines) {
  console.log(entry.obligation_id, entry.period_label, entry.due_at);
}
// Rule provenance rides on _meta, so you can pin what produced this.
console.log("rulebook:", _meta.rulebook_version);

Frequently asked questions

Does a dormant AS have to file aksjonærregisteroppgaven?

Yes. The duty follows the company form, not the activity level: every aksjeselskap and allmennaksjeselskap files the statement annually, and the repo-verified source behind this page states that scope without an activity exception. A dormant company simply files a statement in which little or nothing changed, which is usually the fastest filing of the year. If the company existed as an AS or ASA during the income year, plan for the January deadline and confirm any special situation, such as a company dissolved mid-year, directly with Skatteetaten.

What period does the January filing cover?

The income year that just ended. A statement filed by 31 January reports the company's shareholders, share classes and share transactions for the calendar year that closed on 31 December a month earlier. The filing is backward-looking: nothing that happens after year end belongs in it, and events late in December belong in the statement due weeks later. That short gap between the period closing and the deadline is the practical argument for maintaining the ownership picture continuously instead of reconstructing a full year in January.

Is the deadline ever extended?

Do not plan for one. This page makes no claim about extensions in either direction, because the operative date is Skatteetaten's to publish and practice can change from year to year. When 31 January lands on a weekend, the usual Norwegian pattern is a shift to the next business day, but verify the exact date with Skatteetaten for the year you are filing rather than deriving it yourself. Building the calendar around 31 January and treating anything later as a bonus is the safe posture.

What information goes into the statement?

The company's ownership picture for the income year: who held the shares, which share classes existed, and the share transactions that moved ownership or capital during the year. The level of detail requested can change between years, so read the current guidance from Skatteetaten when preparing the filing. The useful mental model is a year-end snapshot plus the movements that explain it: if your own records can answer who owned what at 31 December and how that came to be, the statement is largely assembled.

Is this the same as the shareholder book (aksjeeierbok)?

No, and the distinction matters. The aksjeeierbok is the company's own live register of its shareholders, maintained continuously by the company itself as ownership changes. Aksjonærregisteroppgaven is the annual statement the company sends to the tax administration, covering one income year at a time. Keeping the first accurate through the year is what makes the second quick to produce: the statement is essentially the year-end view of the book plus the year's movements, reported to Skatteetaten in the required format.