NorwaySkatteetaten
Create the system user before the AS is deleted — after is too late
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
By Taxxa AI OyPublished 23 September 2026
No system user (systembruker) can be created for a limited company (AS) that has already been deleted from the EnhetsregisteretSkatteetaten. That is the rule in the dedicated page «Bruk av systembruker ved rapportering for AS som er slettet i Enhetsregisteret» (Publisert: 23.09.2026), mirrored as a 23.09.2026 entry in the updates list of the supplier-facing aksjonærregisteroppgaven page. The outdated entry on the Frister API service was removed from the updates list at the same time.
Existing system users keep working even if the AS is deleted from the EnhetsregisteretSkatteetaten — there is nothing in Altinn's code preventing the use of an existing system user once the company is registered as deleted, as long as the end-user system holds the Maskinporten integration and has defined the system in the system register
Skatteetaten. Suppliers are therefore advised to have system users created for all relevant customers as early as possible
Skatteetaten.
One time limit applies: where the supplier's customer is an accountant (regnskapsfører), the accountant loses access 2 years after the company was deletedSkatteetaten. For an AS with no system user created before deletion, the ordinary API filing route is closed
Skatteetaten — those companies must contact Skatteetaten to deliver the information that should have been in the shareholder register return
Skatteetaten.
The announcement sits on the supplier-facing aksjonærregisteroppgaven page, which carries the integration documentation for filing RF-1086 through Skatteetaten's API — the new service for shareholder register return reporting — plus example files and the technical detail suppliers need to build and test their systems. Documentation for the re-established services is still being developed and updated continuously, so suppliers building the filing channel work against a moving target already; losing the channel entirely for a deleted customer is the failure the early-creation advice is meant to prevent.
The rule matters for system suppliers (sluttbrukersystemer) and accountants filing RF-1086 via API for companies that have been or are about to be deregisteredSkatteetaten. Creating the system user before deletion is the only way to keep the normal filing channel open
Skatteetaten.
Legal basis: Skatteetaten's 23 September 2026 guidance on system-user use for reporting for an AS deleted in the Enhetsregisteret, applied to the aksjonærregisteroppgaven (RF-1086) API filing channel.
Create system users now for every customer AS that might be deregistered — and flag any already-deleted AS without one to Skatteetaten before its filing is due.