The tax return – Submission, deadlines etc.
- About the pre-completed tax return
- In the event of death
- Tax liability to several municipalities
- Tax class
- Mandatory documentation
- Deadline for submission
- Exemption from the obligation to submit an income statement. etc.
- Sole proprietorships
Tax return – Submission, deadlines etc.
About the pre-completed tax return
Tax returns are pre-completed using information that the Tax Administration has obtained from its own registers or received from banks, financial institutions, other public agencies and employers. It is important that you go through the tax return carefully and check the pre-completed information. You are responsible for the information being correct and complete. You should correct any errors in the column "Corrected to" by changing the amount. If you have any other information which is relevant to your tax assessment, you must enter this information too in your tax return.
On the Find the item pages, you will find where income/deductions and capital/debt should be entered in the tax return.
As a self-employed person, you will receive the tax return for self-employed persons in Altinn. You should submit this return together with information about your business activity.
If you have been sent a tax return for self-employed persons even though you did not trade during 2016, you still must submit the tax return for self-employed persons with a blank income statement 1 (RF-1175). There is no need to complete the income statement in this case. The submission exemption arrangement (for employees and pensioners) does not apply to self-employed persons.
What method of submission should I choose?
You can choose one of the following alternatives:
When you use RF-1167 or RF-1242 the amounts will not be transferred from the forms to the tax return. You must do this.
Self-employed persons must normally submit an income statement and a personal income form, unless they use the Business Tax return where the personal income form is included. The nature of your business will determine which other forms must be completed in order for you to submit a complete tax return.
Remember to enter all deductions that you are entitled to. Doing so will help you to avoid paying too much tax. See the deduction tool for sole proprietorships and the deduction guide.
In the event of death:
Tax returns of deceased persons
Tax returns are not sent out for persons who died during 2016. The surviving spouse can have the deceased person's pre-completed tax return sent to them by contacting the Tax Administration.
Tax liability to several municipalities
Even if you are liable to pay tax to more than one municipality, you must only submit your tax return to the Tax Administration once. Together with your tax return you must submit the form Fordeling av inntekt og formue mellom kommuner (RF-1034) with a proposal for the division of capital and income between the municipalities. This form is part of the online submission and you will find it under the enclosures tab.
Details of how we propose to assess you will be given on the line under your national ID number on the tax return you received.
Spouses who are assessed together are assigned to either tax class 2F or 1E. Tax class 2F means that income and capital are assessed jointly and the tax is allocated between the spouses in proportion to each spouse’s net income and net capital. Tax class 1E means that the spouses’ incomes are assessed separately. Even if the incomes are assessed separately, their capital is always assessed jointly under tax class 2 and the tax is allocated between the spouses in proportion to each spouse’s net capital.
With your tax return, you must always enclose:
- documentation of interest on debt abroad
- documentation of tax paid abroad if you are claiming deduction for credit or income
You must submit your tax return with the mandatory attachments electronically via Altinn before the tax return deadline.
Other documentation is only required if the Tax Administration requests it.
Please note, however, that you may also be asked for documentation after you have received your tax settlement notice. You should therefore keep all documentation.
Deadline for submission
The deadline for submitting the "Tax return for self-employed persons, etc." is 31 May.
The arrangement whereby some taxpayers (employees and pensionsers) are exempt from the obligation to submit a tax return does not apply to anyone who receives the tax return for self-employed persons.
If during 2015 you have been a partner in a business assessed as a partnership that submits the corporate return online, your deadline is 31 May 2016.
You can apply for an extension to the deadline if circumstances of extreme difficulty mean you cannot submit your tax return within the deadline, for example as a result of illness. If you apply online, you will get an immediate reply to your application for an extension. Use form RF-1114.
Exemption from the obligation to submit an income statement
Some persons with sole proprietorships are exempt from the obligation to submit an income statement. If you come under this category, you can still choose to submit an income statement.
If you are exempt from the requirement to submit an income statement, you will also be exempt from the obligation to complete additional form RF-1224E "Personal income from sole proprietorships". If you nonetheless wish to do so, in order to benefit from any deductible tax-free return, you may complete the form.
If you are exempt from the obligation to submit an income statement, you do not have a bookkeeping obligation either. You must however be able to document all your income and expenses. You must keep this documentation in accordance with the rules of the Bookkeeping Act.
Conditions for exemption:
- Gross operating revenues for the year must not exceed NOK 50,000
- You must be tax resident in Norway
- Your enterprise must not have an obligation to keep accounts
If the annual profit generated by the business is to be included in the tax assessment on the basis of the average result over several years (average tax assessment) for forestry and reindeer husbandry, you may not use the arrangement. If you run one of these types of business, you must submit an income statement and RF-1177.
The arrangement may not be used if you have an obligation to submit:
- RF-1223 "Drosje- og lastebilnæring" (in Norwegian only)
- RF-1189E "Letting etc. of real property" together with form RF-1084 "Avskrivning" (in Norwegian only), which applies to both business activity and the let property.
Nor can you use the arrangement if you:
- are claiming that the business income is shared with a spouse etc.
- have been engaged in more than one business in the course of the year
- have been engaged in business liable to tax in more than one municipality.
Any income from a sole proprietorship (self-employment) is included in your general income. On general income, you must pay tax to the municipality and county council, and equalisation tax to the state.
Your personal income is calculated on the basis of your business income, and it forms the basis for calculating National Insurance contributions and surtax. As a self-employed person/person engaged in business, you must submit an income statement and a personal income form. Self-employed persons who have business income not exceeding NOK 50,000 will normally be exempt from the requirement to submit an income statement and personal income form.
Has any information about payment to you as a self-employed person been given in the tax return that has been sent?
If you have received a tax return for self-employed persons even though you did not trade during 2016, you must submit the tax return for self-employed persons with income statement 1 for corporations (RF-1175) without completing the income statement.
Business Tax Return
Self-employed persons with simple tax affairs can submit the Business Tax Return together with their tax return. Businesses with simple tax affairs which until now have been using the nine most commonly used forms for reporting will most likely qualify to start using the new reporting method.
Test: Does my business qualify? I am self-employed - Can I use the Business Tax Return?
Self-employed persons who do not use the Business Tax Return are obliged to submit an income statement as an attachment to their tax return.
If you have been sent a tax return for self-employed persons even though you did not trade during 2016, you must submit the tax return for self-employed persons with income statement 1 for corporations (RF-1175E) without completing the income statement.
Those who are subject to a bookkeeping obligation only must submit Income statement 1 for corporations (RF-1175E); for guidance see RF-1176.
Those with an obligation to keep accounts must submit Næringsoppgave 2 (RF-1167); for guidance see RF-1168.
Other self-employed persons etc. who prepare annual accounts voluntarily may submit RF-1167 instead of RF-1175E.
If you have operating revenues of NOK 50,000 or less, you may, subject to certain conditions, be exempt from the obligation to submit an income statement.
Brochures containing information for foreign employees staying in Norway