Which attachments do I have to submit with the tax return for self-employed persons?
Self-employed persons must normally either submit an income statement and a personal income form as attachments to their tax return, or submit the Business Tax Return. 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.
You also do you need to submit an income statement if you only have business income from:
- a business assessed as a partnership (ANS, DA, KS and IS, etc.)
- a joint enterprise allocated from a spouse
- a share of the proceeds from fishing and hunting
- childminding in your own home
If you complete Income statement 1, you must also submit form Personal income from sole proprietorships (RF-1224).
There is pre-completed information in the tax return under item 4.3.5 Norwegian commercial property (RF-1098). Do I have to submit form RF-1098 Formue av næringseiendom (Capital value of commercial property – in Norwegian only).
If you owned unlet commercial property as of 31 December last year and the information which is pre-completed is correct and complete, you do not need to submit form RF-1098. Otherwise, you will have to submit form RF-1098 Formue av næringseiendom (Capital value of commercial property – in Norwegian only).
How do I correct the area that is pre-completed in the tax return under item 4.3.5 Norwegian commercial property?
You must submit form RF-1098 Formue av næringseiendom in order to correct the area.
I sold agricultural property last year. How do I submit form RF-1294 Realisasjon av/fra landbrukseiendom (Realisation of/from agricultural property – in Norwegian only)?
If you have agricultural property, you must submit form RF-1294 Realisasjon av/fra landbrukseiendom.