You can read about the conditions for exemptions and exceptions in 'Start help for self-employed people etc.' part 2.
Submission of the 'Tax return for self-employed persons etc.' online
The first time you log on to the tax return for self-employed persons, you will be asked whether you wish to submit the tax return with or without an income statement. Choose the alternative: 'My total operating revenues do not exceed NOK 50,000 and I do not wish to submit an income statement', then click 'Continue'.
In the next window, you can click the tab 'To the guide for operating revenues and operating expenses'. Choose which enclosures to submit and click 'Update'. If you do not submit form RF-1224 'Skjema for beregning av personinntekt' (Form for the calculation of personal income), then the amount in the field 'Operating profit/loss' will be used as your calculated personal income. You must submit RF-1224 if your estimated personal income is negative, whether for the income year in question or as a loss carryforward.
Submission of the 'Tax return for self-employed persons etc.' on paper
Fill in the fields under the heading 'For sole proprietorships that do not submit an income statement'. Enter your operating revenues and operating expenses and calculate your operating profit/loss. You enter this amount in the appropriate item for income or loss.
If you choose not to submit RF-1224 'Skjema for beregning av personinntekt' (Form for the calculation of personal income), you enter the amount from the field for operating profit/loss in the field 'Estimated personal income'. If you have positive personal income, you enter it under item 1.6.1 or 1.6.2.