Shareholder Register Report

The Shareholder Register Report API allows you to preview, review, and submit shareholder register reports (aksjonaerregisteroppgaven / RF-1086) to the Norwegian tax authorities (Skatteetaten). The submission process uses Maskinporten authentication and submits both the main form (1086H) and individual shareholder sub-forms (1086U).

Endpoints

Preview Report

GET /api/v2/shareholder-register-report/preview

Generates a preview of the shareholder register report with auto-populated data from the company’s equity transactions. Use this to review data and identify validation issues before submission.

Query Parameters

Response

Returns a plain JSON object (not wrapped in data/meta). Share counts come from the equity transactions positions at the end of the previous and the reporting year; share capital and share premium come from the balances on accounts 2000 (Aksjekapital) and 2020 (Overkurs). Dividends are the year’s debits to accounts 8920 (Avsatt utbytte) and 8921 (Tilleggsutbytte), the declaration side of the resultatdisponering; credits to 2800 alone are not picked up. Every journal entry that is not cancelled counts, drafts included. The total is split by shares held at year end, with withholding tax worked out for foreign shareholders. is_foreign, shareholder_country, withholding_tax_rate and withholding_tax_amount are only filled in when the year has a dividend; otherwise they are false, null, 0 and 0. Amounts are in the client account’s accounting currency and truncated to whole units, so the per-shareholder dividend_amount values can add up to slightly less than total_dividend.

{
  "company": {
    "organization_number": "123456789",
    "name": "Eksempel AS",
    "address": "Storgata 1",
    "postal_code": "0155",
    "city": "Oslo"
  },
  "share_capital": {
    "share_type": "01",
    "previous_share_capital": 30000,
    "current_share_capital": 30000,
    "previous_class_capital": 30000,
    "current_class_capital": 30000,
    "previous_par_value": 30.0,
    "current_par_value": 30.0,
    "previous_num_shares": 1000,
    "current_num_shares": 1000,
    "previous_paid_capital": 30000,
    "current_paid_capital": 30000,
    "previous_premium": 0,
    "current_premium": 0,
    "total_dividend": 10000,
    "validation_issues": []
  },
  "shareholders": [
    {
      "business_partner_id": 56,
      "name": "Ola Nordmann",
      "is_person": true,
      "id_number": "01019012345",
      "id_number_valid": true,
      "previous_shares": 1000,
      "current_shares": 1000,
      "transactions": [],
      "dividend_amount": 10000,
      "is_foreign": false,
      "shareholder_country": "NO",
      "withholding_tax_rate": 0.0,
      "withholding_tax_amount": 0,
      "validation_issues": []
    }
  ],
  "summary": {
    "total_shareholders": 1,
    "shareholders_with_issues": 0,
    "can_submit": true,
    "validation_issues": []
  }
}

id_number is the national identity number for a person and the organization number for a company. Each shareholder’s transactions lists the acquisitions and sales in the reporting year:

A validation issue has field, code and message; in summary.validation_issues shareholder issues also carry shareholder_id. can_submit is true only when there are no issues.

List Submissions

GET /api/v2/shareholder-register-report/submissions

Retrieves a paginated list of shareholder register report submissions, newest first.

Query Parameters

Response

{
  "data": [
    {
      "id": 1,
      "created_at": "2024-03-15T10:00:00Z",
      "updated_at": "2024-03-15T10:05:00Z",
      "created_by_id": 7,
      "client_account_id": 7,
      "reporting_year": 2023,
      "main_form_reference": "RF-1086H-2023-001",
      "main_form_submitted_at": "2024-03-15T10:01:00Z",
      "sub_forms_count": 3,
      "sub_forms_submitted_at": "2024-03-15T10:03:00Z",
      "confirmation_dialog_id": "dialog-123",
      "confirmation_shipment_id": "shipment-456",
      "confirmed_at": "2024-03-15T10:05:00Z",
      "status": "CONFIRMED",
      "error_message": null
    }
  ],
  "meta": {
    "page": 1,
    "pages": 1,
    "per_page": 100,
    "records": 1
  }
}

Submit Report

POST /api/v2/shareholder-register-report/submissions

Submits a complete shareholder register report to Skatteetaten in one call:

1. Creates a draft report
2. Submits the main form (RF-1086H) with the share capital
3. Submits a sub-form (RF-1086U) for each shareholder
4. Confirms the submission

The share_capital object and the shareholders array take the shape returned by Preview Report: fetch the preview, fix any validation issues, and send its share_capital and shareholders back. Dividends are not read from the request; they are recalculated from the year’s debits to accounts 8920 (Avsatt utbytte) and 8921 (Tilleggsutbytte), split between shareholders by their shares at year end.

Request Body

The fields read from share_capital are share_type (default 01), previous_share_capital, current_share_capital, previous_class_capital, current_class_capital, previous_par_value, current_par_value, previous_num_shares, current_num_shares, previous_paid_capital, current_paid_capital, previous_premium and current_premium. Missing numbers are sent as 0.

The fields read from each shareholder are business_partner_id, is_person (default true), id_number, previous_shares, current_shares and transactions. Every shareholder needs a valid id_number.

Example Request

{
  "client_account_id": 7,
  "reporting_year": 2023,
  "contact_business_partner_id": 56,
  "share_capital": {
    "share_type": "01",
    "previous_share_capital": 30000,
    "current_share_capital": 30000,
    "previous_class_capital": 30000,
    "current_class_capital": 30000,
    "previous_par_value": 30.0,
    "current_par_value": 30.0,
    "previous_num_shares": 1000,
    "current_num_shares": 1000,
    "previous_paid_capital": 30000,
    "current_paid_capital": 30000,
    "previous_premium": 0,
    "current_premium": 0
  },
  "shareholders": [
    {
      "business_partner_id": 56,
      "is_person": true,
      "id_number": "01019012345",
      "previous_shares": 1000,
      "current_shares": 1000,
      "transactions": []
    }
  ]
}

Response

Returns the submission with status 200 OK and status: "CONFIRMED", in the same shape as a list item.

Attributes

Relationships

Authentication Requirements

Submission requires Maskinporten system user authentication. The company must have an accepted system user registration in Altinn. If not configured, the API returns a 400 error with code shareholder_register_report.system_user_not_registered.

Error Responses

Example Error Response

{
    "error": {
        "code": "shareholder_register_report.system_user_not_registered",
        "message": "System user not registered for this client account.",
        "request_id": "a1b2c3d4-5678-90ab-cdef-1234567890ab"
    }
}

Related Resources

• Equity Transactions
• Business Partners
• Client Accounts