Bokføringspliktige

Bokføringspliktige refers to entities that are legally required to keep accounts in accordance with Norwegian accounting regulations. Under the Norwegian Companies Act and the tax laws, certain corporations, limited liability companies, and other business entities must maintain a proper accounting system, record all business transactions, and produce annual financial statements.

The obligation applies to companies regardless of size, but small companies that do not exceed specified thresholds for annual sales, balance sheet total, and number of employees may qualify for simplified bookkeeping rules. These thresholds are periodically updated by the Norwegian Tax Administration. If a company falls outside the simplified regime, it must adhere to the full Norwegian Generally Accepted Accounting Principles (GAAP), file annual reports with the Brønnøysund Register Centre, and submit tax returns that include audited financial statements when required.

For sole proprietorships and partnerships, the obligation arises when the business is registered as a trader or when it exceeds the simplified limits. Micro‑entrepreneurs below the threshold may use a basic bookkeeping system as long as they keep receipts and simple ledgers, but they must still file a tax return.

Non‑compliance can result in penalties, increased scrutiny by tax authorities, or compulsory audits. Authorities may impose administrative fines or require retroactive filing of financial statements. Companies often engage accountants to ensure adherence to the Bokføringspliktige requirements and to prevent legal or fiscal consequences.