Yearly Accounts

Yearly accounts (årsregnskap) represent annual financial statements submitted to the Norwegian Register of Business Enterprises (Brønnøysundregistrene) via Altinn. The API supports a full workflow: preview accounting data, create drafts with editable notes, submit to Altinn, download PDFs, and post annual allocation entries.

Note: This resource is served under the /api/v2/annual-accounts path. “Yearly accounts” and “annual accounts” refer to the same årsregnskap resource.

Endpoints

Preview Yearly Account

GET /api/v2/annual-accounts/preview

Generates a preview of the yearly account with auto-populated data from accounting records. Use this to review financial statements before creating a draft or submitting.

Query Parameters

Response

Returns a preview object with balance sheet, income statement, and related financial data.

List Submissions

GET /api/v2/annual-accounts/submissions

Retrieves a paginated list of yearly account submissions.

Query Parameters

Response

{
  "data": [
    {
      "id": 1,
      "client_account_id": 7,
      "reporting_year": 2025,
      "from_date": "2025-01-01",
      "to_date": "2025-12-31",
      "status": "SUBMITTED",
      "altinn_instance_id": "abc-def-123",
      "main_form_id": "RF-1167",
      "sub_form_id": "RF-1175",
      "submitted_at": "2026-03-15T10:00:00Z",
      "error_message": null,
      "created_at": "2026-03-14T14:00:00Z",
      "created_by_id": 7,
      "updated_at": "2026-03-15T10:00:00Z"
    }
  ],
  "meta": {
    "page": 1,
    "pages": 1,
    "per_page": 100,
    "records": 1
  }
}

Get Submission

GET /api/v2/annual-accounts/submissions/{id}

Retrieves a specific yearly account submission.

Response

Returns the yearly account object.

Create Draft

POST /api/v2/annual-accounts/drafts

Creates a draft yearly account with auto-generated notes. Use this to prepare the submission and allow note editing before final submission.

Request Body

Example Request

{
  "client_account_id": 7,
  "reporting_year": 2025
}

Response

Returns the created draft with status DRAFT.

Submit Yearly Account

POST /api/v2/annual-accounts/submissions

Submits a yearly account directly to Altinn (without creating a draft first).

Request Body

Example Request

{
  "client_account_id": 7,
  "reporting_year": 2025
}

Response

Returns the submitted yearly account object.

Submit Draft

POST /api/v2/annual-accounts/submissions/{id}/submit

Submits an existing draft yearly account to Altinn. Only drafts with status DRAFT can be submitted.

Response

Returns the yearly account with updated status.

Validation

Attempting to submit a non-draft yearly account returns a 400 Bad Request:

{
  "error": "Only DRAFT annual accounts can be submitted",
  "status": 400
}

Cancel Submission

POST /api/v2/annual-accounts/submissions/{id}/cancel

Cancels a draft or submitted yearly account. Only submissions with status DRAFT or SUBMITTED can be cancelled.

Response

Returns the yearly account with status set to CANCELLED.

Download PDF

GET /api/v2/annual-accounts/submissions/{id}/pdf

Downloads the yearly account as a PDF file.

Response

Returns a PDF file (application/pdf) as an attachment with filename Årsregnskap_{year}.pdf.

Get Notes

GET /api/v2/annual-accounts/submissions/{id}/notes

Retrieves the notes for a yearly account. Returns stored notes if they have been edited, otherwise generates default notes from accounting data.

Response

Returns a JSON array of note objects.

Update Notes

PUT /api/v2/annual-accounts/submissions/{id}/notes

Saves edited notes for a yearly account. Only allowed on submissions with DRAFT status.

Request Body

A JSON array of note objects.

Example Request

Note: The example below is simplified. Actual note objects include additional fields: note_number, key, body_type, body (which may be a string or table object), and an optional footer_text.

[
  {
    "note_number": 1,
    "key": "regnskapsprinsipper",
    "title": "Regnskapsprinsipper",
    "body_type": "text",
    "body": "Årsregnskapet er satt opp i samsvar med regnskapsloven..."
  },
  {
    "note_number": 2,
    "key": "lonnskostnader",
    "title": "Lønnskostnader",
    "body_type": "table",
    "body": {
      "columns": ["", "2025", "2024"],
      "rows": [["Lønninger", "500000.00", "450000.00"]]
    },
    "footer_text": "Selskapet er pliktig til å ha tjenestepensjonsordning..."
  }
]

Response

Returns the saved notes array.

Validation

Attempting to edit notes on a non-draft yearly account returns a 400 Bad Request:

{
  "error": "Notes can only be edited on DRAFT annual accounts",
  "status": 400
}

Get Annual Allocations

GET /api/v2/annual-accounts/annual-allocations

Reads the annual-allocation (årsdisponering) entry for a fiscal year, together with the server-computed lawful-maximum-dividend and group-contribution figures. The calculation’s inputs come from the saved entry, so a “what-if” preview is done by posting a draft and reading it back. If no entry has been saved for the year, document is null and the calculation returns the base ceiling.

Query Parameters

Response

{
  "document": {
    "id": 9001,
    "document_number": "ÅRSDISP-2025",
    "is_draft": false,
    "period_start": "2025-01-01",
    "period_end": "2025-12-31",
    "currency_code": "NOK",
    "structured_data": {
      "dividend": "50000.00",
      "group_contribution": "0",
      "recipient_business_partner_id": null
    }
  },
  "max_dividend": { },
  "group_contribution": { },
  "suggested_lines": [
    {
      "account_code": "8800",
      "description": "Avsatt utbytte",
      "debit": "50000.00",
      "credit": "0",
      "currency_code": "NOK"
    }
  ],
  "currency_code": "NOK"
}

Post Annual Allocations

POST /api/v2/annual-accounts/annual-allocations

Upserts the annual allocation closing entry (årsavslutning) for a fiscal year. The entry is stored as a document whose structured_data holds the allocation inputs; the journal entry is regenerated on every call. Posting with is_draft: false (the default) materialises the entry — it generates the PDF and posts the journal entry. Posting with is_draft: true saves a work-in-progress that may be partial.

Request Body

Example Request

{
  "client_account_id": 7,
  "reporting_year": 2025,
  "description": "Årsavslutning 2025",
  "lines": [
    {
      "account_code": "8800",
      "debit": "50000.00",
      "credit": "0"
    },
    {
      "account_code": "2050",
      "debit": "0",
      "credit": "50000.00"
    }
  ]
}

Response

Returns the created journal entry object (including its lines).

Yearly Account Statuses

Yearly Account Attributes

Error Responses

Business Rules

1. Yearly accounts are scoped to a specific client account and reporting year
2. Users must have access to the client account to manage its yearly accounts
3. Notes can only be edited while the submission is in DRAFT status
4. Only DRAFT and SUBMITTED submissions can be cancelled
5. Only DRAFT submissions can be submitted via the submit endpoint
6. A final (non-draft) annual allocation entry requires at least two balanced journal entry lines; drafts may be partial
7. The PDF generation uses the stored submission data

Typical Workflow

1. Preview - Call the preview endpoint to review financial data
2. Create draft - Create a draft to start preparing the submission
3. Edit notes - Review and customize the auto-generated notes
4. Submit - Submit the draft to Altinn
5. Download PDF - Get a PDF copy for records
6. Post allocations - Create the closing journal entry for the fiscal year