Read about the conditions for exemptions and exceptions (in Norwegian only) Hvem kan bli fritatt fra levering av næringsoppgave mv.
Submission of the 'Tax return for self-employed persons etc.'
The first time you log on to the tax return for self-employed persons in Altinn, you will be asked whether you wish to submit the tax return with or without an income statement.
Choose the alternative: 'My total operating revenues do not exceed NOK 50,000 and I do not wish to submit an income statement', then click 'Continue'.
In the next window, you can click the tab 'To the guide for operating revenues and operating expenses'. Choose which enclosures to submit and click 'Update'. If you do not submit form RF-1224 'Skjema for beregning av personinntekt' (Form for the calculation of personal income), then the amount in the field 'Operating profit/loss' will be used as your calculated personal income. You must submit RF-1224 if your estimated personal income is negative, whether for the income year in question or as a loss carryforward.