KRT-1038 exit filing opens beyond Innehaver under new Altinn access rule

Sole proprietorships that carry on bookkeeping activity use Finanstilsynet form KRT-1038, "Opphør av regnskapsføringsvirksomhet i enkeltpersonforetak", when they cease that activityAltinn. The filing updates only the Regnskapsførerregisteret. A sole proprietorship that is also to be deleted from the Foretaksregisteret must send a separate message to Brønnøysundregistrene; this form does not do that job.

Access to the form has been widened. Previously the filler had to hold the role of Innehaver in the enterprise.Altinn Now anyone with a role in the Enhetsregisteret may fill in and submit the form.Altinn A person without such a role may instead rely on a fullmakt til enkelttjenesten, the single-service authorisation for this form.Altinn The form page points to the procedure for requesting that authorisation, so a helper or adviser without a register role can still be empowered for this one filing.

During a transition period the form remains available to holders of two roles from old Altinn: Innehaver and Daglig leder.Altinn That transitional route sits alongside the two permanent routes, which means a filer who has not yet obtained a new-model role or a single-service authorisation but holds one of those legacy roles can still submitAltinn. No end date for the transition period is given, so practitioners should not treat it as open-ended but should arrange a permanent route rather than rely on the legacy roles.

In practice, the change affects who a ceasing bookkeeping sole proprietorship sends to the keyboard. An Innehaver can still file, and a Daglig leder using a legacy role can file during the transition, but the filing is no longer confined to the Innehaver: any person with an Enhetsregisteret role qualifies, and any other trusted person qualifies once the single-service authorisation is in place. Firms advising these clients should check the intended filer's register role before starting the service, request the single-service authorisation where no role exists, and use the "Start tjeneste" entry point on the form page. Questions about the form go to post@finanstilsynet.no.

The widening fits the broader Altinn access transition described by Finanstilsynet: the "Utfyller/Innsender" role is being phased out during 2026Finanstilsynet and replaced by tilgangspakker for Altinn forms, while enhetsroller such as Daglig leder remain available and are unaffected by that phase-outFinanstilsynet. The KRT-1038 page itself now speaks in the new vocabulary of Enhetsregisteret roles and single-service authorisations, with the two legacy roles kept only as a bridge.

Legal basis: Finanstilsynet form KRT-1038 "Opphør av regnskapsføringsvirksomhet i enkeltpersonforetak" with its "Tilgang og fullmakter" section, read with Finanstilsynet's notice "Avvikling av rollen «Utfyller/Innsender» i Altinn i løpet av 2026".