Many limited companies have now noticed that the Altinn solution for the Shareholder Register Statement has been phased out in the transition from Altinn 2 to Altinn 3. From June 2026, it is no longer possible to file RF-1086 via Altinn. Instead, all limited companies must now file the statement through an approved end-user system, or an accounting system with direct integration with the Norwegian Tax Administration. This is where AKSJA comes in for the simple cases, and the share register for the more complex needs.
For companies with complex ownership structures, group affiliations or capital events, this has long been part of everyday life. For most Norwegian limited companies – those with no changes from year to year – it is, however, still new. We believe all companies, including those with the simplest circumstances, should have access to a good, secure and accurate solution now that the requirement has changed.
What is AKSJA, and what does it solve?
More than 80% of Norwegian limited companies have no ownership changes or capital events from year to year, and for them the Shareholder Register Statement is in practice just a confirmation. Previously, the market and its systems were built for more complex cases. AKSJA now solves the simple ones.
AKSJA is a basic digital service for submitting the Shareholder Register Statement, developed for:
stand-alone limited companies
companies without ownership changes
companies without capital events
companies that are not part of a group
companies with no connection to the financial sector
For all of these, AKSJA is free to use. The solution is simple, intuitive and efficient – without unnecessary features or costs. The user logs in, confirms the information and submits the Shareholder Register Statement in just a few minutes.
What does AKSJA not cover?
AKSJA is not a complete system for shareholder administration. The solution is clearly limited to companies without ownership changes or capital events, and even in its own positioning it is built as a supplement to, not a replacement for, more comprehensive solutions.
That is good news for the vast majority – but it is also easy to draw a slightly too simple conclusion: "We have filed the statement via AKSJA, so we are done." That is not necessarily true. Filing the Shareholder Register Statement is one task. Keeping an accurate, up-to-date register of shareholders – often called the "share register" – is an entirely different and ongoing obligation. And this is where many companies fall into a small but important misconception.
When you need a share register
The Shareholder Register Statement is not the same as the share register. This is the core of the confusion. The Shareholder Register Statement is an annual report to the Norwegian Tax Administration, a snapshot of the ownership situation at a given point in time. The register of shareholders – the "share register" – is, on the other hand, a "living, legal document" that the board is obliged to keep continuously throughout the year, in accordance with the Norwegian Limited Liability Companies Act.
This means the share register must capture everything that happens between two annual filings: new shareholders, share transfers, capital changes, pledges and other history related to ownership. A free solution that handles the filing once a year is, by definition, not built to handle this ongoing responsibility.
The access rules make the requirements even stricter
From 1 February 2025, stricter requirements apply to access to the register of shareholders. Companies now have only three working days to provide digital access following a request, and the right to request access in practice applies to most people who ask for it, not just shareholders themselves. Access must be electronic, free of charge (up to twelve requests per person over six months) and up to date, with a full overview of ownership history. At the same time, sensitive information such as email addresses, national identity numbers and bank details must be omitted.
For a company to be able to respond to such a request within three days, the share register must be accurate and up to date at the moment the request arrives, not reconstructed after the fact.
When is the free option no longer enough?
For the vast majority of simple companies, AKSJA is still the right and sufficient solution – that is exactly what the tool is made for. But there are several situations where the company moves beyond what AKSJA is built to handle:
The company has gained a new shareholder, or someone has sold or transferred shares during the year.
A capital change has been carried out, such as a share issue, demerger or merger.
The company is planning to raise capital or bring in new investors.
You have several companies in the same group that must be reported together.
A shareholder or external party requests access to the register of shareholders, and you must document that it has been kept continuously and accurately.
The company is approaching a stock exchange listing or other requirements related to a central securities depository (VPS).
In all of these cases, it is no longer a matter of a single simple filing. It is a matter of ongoing shareholder administration, with requirements for documentation, history and compliance that a free one-off tool is not designed to cover.
AKSJA and the share register – two purposes, one goal
AKSJA and a complete share register solution do not really compete with each other – they solve different parts of the same challenge. AKSJA ensures that the statutory annual statement reaches the Norwegian Tax Administration correctly and easily, without unnecessary complexity for companies that have no changes. A solution such as Equro's digital register of shareholders takes care of everything that happens in between: the ownership register, capital changes, general meetings, access request handling and compliance with the Limited Liability Companies Act. The latter throughout the year, not just in January.
The goal is the same wherever the company stands: that ownership is correctly documented, and that the company is able to demonstrate it. Whether to the Norwegian Tax Administration, a new investor or a shareholder requesting access.
Which solution is right for your company?
A simple starting point is to ask: has anything happened to the ownership of the company in the past year, or are you planning for something to happen in the next? If the answer is no, AKSJA is probably exactly right. Free, fast and future-proof for filing with the Norwegian Tax Administration. If the answer is yes, or you are unsure whether the register of shareholders is actually up to date and ready to show in response to an access request, it is a sign that the company has outgrown what a free one-off tool can cover.
Contact us
Are you unsure whether AKSJA is sufficient for your company, or whether it is time for a complete register of shareholders? Get in touch with Equro – we will be happy to help you find the right solution.
