Shareholder register report (RF-1086)
Every limited company must file it by 31 January. Macct sends it straight to the Tax Administration.
Shareholders, share class, holdings and the changes during the year — what the Tax Administration wants, in the form they want it. The report is built from your share register in Macct and delivered to the Tax Administration’s shareholder register API, without the detour through the Altinn form.
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1
The share register
The shareholders (person or company), the share class with nominal value and paid-in premium, and the transactions: incorporation, share issue, purchase, sale, dividend. Holdings are calculated from the transactions.
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2
The draft is reconciled against the ledger
The share capital in the report (shares × nominal value) must match account 2000, and the premium account 2020. If it does not, the draft stops and tells you what is wrong — before anything is sent.
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3
You see the contents before you approve
Each shareholder’s holding on 1 Jan and 31 Dec, paid-in capital, and the main form’s share capital and premium. You approve what you see — and the report goes directly to the Tax Administration’s API, with a receipt.
No files to upload in Altinn, no form to fill in by hand. The deadline is 31 January, and it is the same for a holding company with one shareholder as for an operating company with twenty.
If the Tax Administration finds a discrepancy against last year’s report, you get the discrepancy list back, correct the share register and resubmit with “Correct” — same run, same receipt.