Taxnorway - International pages

Tax Return for Self-Employed (sole proprietorship)

Printer-friendly version

Any foreign self-employed with activities in Norway and/or on the Norwegian Continental Shelf has a legal obligation according to Norwegian tax law to complete and submit a Tax Return.

You must submit your tax return electronically by 31 May. From the income year 2015 it is no longer possible to submit your tax return on paper.

Check, change or submit the tax return for self-employed person. Click here to log in.When you log in, please change to English language in top menu.

Forms you must submit

  • Pre-completed Tax Return 
  • Income statement 1 RF-1175E  (Guidelines for the RF-1175E form)
  • Personal income from sole proprietorship RF-1224E (Guidelines for the RF-1224E form)

 

Some self employed can use the Business Tax Return. The Business Tax Return is a new electronic form of submission for businesses with simple tax circumstances. If the service is suitable for your business, we recommend that you use it when reporting for 2015. If you are required to prepare accounts, you must submit Income statement 2.

If you are a partner in a partnership etc., you do not need to submit an income statement or personal income form if it is your only business.

If you have not received a pre-completed Tax Return, you should submit RF-1281 "Tax Return for persons who have not received a pre-completed Tax Return".

Time limits

For Tax Return submitted electronically to www.altinn.no, the deadline is 31 May.

The consequences of not submitting a Tax Return:

  • The taxable income will be estimated
  • Additional tax may be imposed.

Tax settlement notice

The tax settlement notice will be sent in October.

Appeal on the tax settlement notice

An appeal must be submitted to the Tax Office within six weeks from the date of the tax settlement notice. An appeal must state its reasons.


Work in Norway