Documentation

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It is important that you are able to document all expenses and income during the start-up period, and that you retain all income and expenditure vouchers which are actually linked to the business from the year in which you set up the business.

You can maintain an overview of these vouchers by completing the form “Oppstart av virksomhet – bilagsoversikt” (Starting a business – summary of vouchers) on an ongoing basis every year, with all cost and income vouchers arranged in order and numbered. See examples.

When you believe that the conditions for taxable activity are met, you must submit Income statement 1 (RF-1175) together with the tax return, and enclose completed examples of the form Starting a business – Summary of vouchers, one form for each of the preceding years.

Bookkeeping obligation after you have been approved as a business 
Once you have been approved as a business and are obliged to submit income statements, you must prepare accounts in accordance with the provisions of the Bookkeeping Act and the Bookkeeping Regulation.

It can then be a good idea to contact an accounting firm to get help with your accounting. For more information, see under Office work and accounting – some tips and advice

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