Primary industry

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Primary industry is a collective term for enterprises within agriculture, forestry, fisheries, fur farming and reindeer husbandry.

If you run a business within primary industry, you must follow the ordinary rules concerning bookkeeping and tax and value added tax obligations. In some cases, you may also be required to submit annual accounts. This will primarily apply if your enterprise is a private limited company or if you wish to voluntarily prepare annual accounts.

In order to fulfil the tax obligation, you will be required to complete mandatory forms applicable to the industry you operate in and add them as an attachment to the tax return.

Agriculture, forestry, fur farming and reindeer husbandry

In addition to the income statement, you must also submit form RF-1177 "Landbruk" (Agriculture - in Norwegian only). Form RF-1179 "Varelager i landbruk" (Stocks in agriculture - in Norwegian only) has also been specially adapted for the primary industries.

If you run a business involving horses and are unsure whether the activity should be considered an enterprise in the context of tax and duties, use the Wizard for tax and duty questions in the equine sector. This wizard has primarily been developed for use by the Norwegian Tax Administration, but it can also be a useful tool for stakeholders in the sector.

Fishing and hunting

As regards fishing and hunting, you will be considered to run an enterprise if you own the boat you fish from. You will then be obliged to keep accounts (bookkeeping obligation) and submit income statements as an attachment to your tax return.

If you are a fisherman but do not have your own boat, you will be considered a recipient of shares of catches or a percentage fisherman. You will then not need to submit an income statement along with your tax return. You should use the form for share fishermen RF-1213 "Fiske" (Fisheries - in Norwegian only) instead.


If you run an enterprise within primary industry that is required to levy VAT, you must submit a turnover statement once a year. The deadline for submitting the annual statement is three months and 10 days after the end of the calendar year (10th April).

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