Amending advance tax for self employed person (sole proprietorships)

If the advance tax you are required to pay is wrong, you can apply to have it changed.

You should apply using the form entitled "Application for new or changed tax card (RF-1102)"

You must also present proof of the reason why you want to alter the advance tax you must pay:

  • If the anticipated business income has changed, you must attach a copy of contracts with client(s).
  • If you do not believe you should pay tax to Norway under a tax agreement between Norway and your home country, you must attach copies of the contracts you have entered into in Norway. You must also state the duration of your stay in Norway.
  • If you have ceased trading in Norway, you must say so. Remember to tell the Brønnøysund Registers using form BR-1080, see If you have an ID card (Byggekort), this will no longer be valid if the business has ceased trading. The card can be deleted via
  • If you have become an employee, you must attach a copy of your employment contract.
  • If you have left Norway, you must attach a copy of your change of address notification/form.

Contact your tax office if you have any questions concerning advance tax.
If your tax office is the Central Tax Office - Foreign Tax Affairs, you can send an e-mail to or call +47 51 96 96 00 (from abroad +47 22 07 70 00)."

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