Who has to submit what type of tax return?

Who has to submit the Tax return for self-employed persons, etc.?
If you submit electronically and run a business, you must submit the tax return for self-employed persons. Some people receive the tax return for wage earners and pensioners with their personal income pre-completed under item 1.6.2 and their business income under item 2.7.6.

If you do not have any other business income or expenses linked to the business, you do not need to switch to using the tax return for self-employed persons.

If you do have personal income and business income other than the amounts that are pre-completed under items 1.6.2 and 2.7.6, you must switch to using the tax return and delete the pre-completed amounts under items 1.6.2 and 2.7.6.

What distinguishes the tax return for self-employed persons from the tax return for wage earners and pensioners?
The tax return for self-employed persons contains more items than the tax return for wage earners and pensioners. You cannot enter profits or losses from commercial activity in the tax return for wage earners and pensioners if you submit electronically. You must also switch to using the tax return for self-employed persons if you submit electronically and you must also submit form RF-1221 “Deltakerens melding over egen inntekt og formue i selskap med deltakerfastsetting” (Partner statement of income and assets in business assessed as partnership - in Norwegian only) as an attachment to the tax return.

If you receive the tax return for self-employed persons, you will also receive an overview of the advance tax and withholding tax that have been paid, but this overview does not currently include any calculation of taxes and contributions, as it does for wage earners and pensioners. You can calculate your taxes and National Insurance contributions here.

To avoid paying interest on underpaid tax, you can pay additional advance tax as a self-employed person by 31 May.

I have received the tax return for self-employed persons, but I did not run a business during 2016. Do I have to submit the tax return I have received?
Yes. Everyone who receives the tax return for self-employed persons must submit their return.

I started a business during the year, but I have been sent a tax return for wage earners and pensioners. Can I submit this return?
This is what you must do:

  1. See What form of submission should I choose for my business?
  2. You should log in to Altinn. You will then see that the "Tax return for wage earners and pensioners, etc." is ready in "My message box" – "For My Attention".
  3. Under the menu item “Forms and services”, open form RF-1030 Tax return for self-employed persons. When you open the tax return for self-employed persons, you will be asked which income statement you wish to submit with your tax return, or whether you wish to use the Business Tax Return, which is a new and simpler form of submission for businesses with relatively simple tax affairs. 

You will see that your tax return for self-employed persons has been pre-completed with the same amounts as those found in the tax return for wage earners and pensioners, which was sent to you.

As a self-employed person, you may need the Start help for self-employed persons, etc..

See also: What form of submission should I choose for my business?