Owners of new businesses must therefore inform the tax office as soon as possible of the profit/loss they expect their business to make during its first year of trading.
Advance tax is determined on the basis of the expected profit/loss from the business in Norway or on the Norwegian shelf. Advance tax for self-employed persons must be paid in four instalments: 15 March, 15 May, 15 September and 15 November.If you exceed the payment deadline for any of the term payments, all the remaining terms will fall due for payment immediately.
If you have not received a letter in the post concerning payment of advance tax, you must submit the form entitled "Application for new or changed tax card (RF-1102)".
Note that it is important that you tell the Tax Administration of your correct address to ensure that you receive post from them!
Amending your advance tax
If the tax you have to pay according to your tax assessment is too high or too low or your business has not traded during the year, you can apply to have your advance tax changed.
Have you received a tax assessment from the Central Tax Office - Foreign Tax Affairs? If so, the International Tax Collection Authority (SU) will be responsible for collecting your tax.
Account information for the payment of advance tax:
- Account number: 6345 06 23123
- IBAN number: NO33 6345 06 23123
- Swift address: NDEANOKK
- Nordea Bank Norge ASA, Cash Management, P O Box 1166 Sentrum, NO-0107 Oslo, Norway
If you have any questions concerning payment, you can contact SU by e-mail firstname.lastname@example.org or by telephone on +47 51 86 89 00/from abroad +47 22 07 70 00.
Have you been assigned a local tax office?
If so, you will receive payment information in the post after you have submitted your application form concerning advance tax.
You can contact your tax collector here.
Paying value added tax
If your business is registered in the value added tax register, you must submit turnover statements via Altinn.no. If you owe value added tax, you will receive an invoice with a payment deadline.
Foreign companies are generally required to register with a representative in the value added tax register. This representative is responsible for submitting the turnover statements.
Read more about value added tax