Tax return must be submitted as either:
- a pre-completed tax return for personal taxpayers, form RF 1030, or,
- a tax return for limited liability companies etc., form RF-1028.
Employees Employees staying temporarily in Norway and employed by a foreign employer shall submit form RF-1030-S «Additional information for foreign nationals» in addition to the tax return (RF-1030).
In addition to submitting a tax return (form RF-1030), self-employed persons must also submit form RF-1030-S «Additional information for foreign nationals» and «Form for the calculation of personal income» (RF-1224). The form «Income Statement 1» (RF-1175) and/or «Extract of Accounts » (RF-1045) must also be submitted.
Foreign limited liability companies etc. shall, in addition to the tax return, submit form RF-1045 (Extract of Accounts), form RF-1167 ‘Næringsoppgave 2’ (Income Statement 2) and form RF-1217 ‘Spesifikasjon av forskjeller mellom regnskapsmessige og skattemessige verdier’ (Specification of differences between accounting and tax values).
If you have questions about the pre-completed tax return or about changing the type of tax return, please contact the tax office.
Wage earners must submit their tax returns by the end of April in the year following the income year.
The deadline for online submission of tax returns for self-employed persons etc. and for limited liability companies etc. is the end of May in the year following the income year, cf. the Tax Assessment Act section 4-7 subsection 1. For limited liability companies etc. that submit their tax return on paper, the deadline is the end of March. The deadline for self-employed people who submit their tax return on paper is the end of April.
The consequences of not submitting a tax return may be:
- stipulation of income by discretionary assessment, cf. the Tax Assessment Act section 8-2 subsection 3.
- the imposition of additional tax, cf. the Taxation Act section 10-2 subsection 2, or
- loss of the right to appeal, cf. the Tax Assessment Act section 9-2 subsection 7.