Expenses for mobile telephone, broadband, telephone, etc.

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You may be entitled to a deduction for one or more electronic communication services (EC services) which you use for business purposes: mobile telephone, landline, IP telephone, broadband and wireless networks.

You will be entitled to a deduction for your expenses for EC services you use for business purposes and not privately. This is normally done through you deducting all expenses and adding the share which relates to private use to your income ("reversal"). If you do not use EC services privately, you must substantiate this.

Enter all your expenses for EC services including value added tax under item 6995 in income statement 1 reduced by the value added tax on the business part (if you are VAT-registered).

You reverse your expenses for private use under items 7098 and 2068.

Private benefit

With effect from the 2014 income year, there is no longer a tax-free base deduction of NOK 1,000, with the result that all private benefits (EC services) must be reversed. 

In the case of one or more EC services, the maximum reversal is NOK 4,392.

If the total cost of equity services is lower, the income supplement be as large as the total cost.

All these figures apply at EK service throughout the year.

See the example of:

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