Tax returns with attachments for self-employed persons must be submitted electronically

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Anyone who receives the tax return for wealth and income tax for self-employed persons MUST submit the return, regardless of their enterprise type. The tax return and all forms/attachments MUST be submitted electronically by 31 May 2017. 

Important points regarding obligatory electronic submission

  • All businesses, including self-employed persons, are covered by the obligation to submit their tax return electronically, regardless of the form of their enterprise.
  • Tax returns which are received on paper will be considered to have not been submitted.
  • Self-employed persons who have previously opted out of electronic communication will no longer receive their tax return on paper and must submit electronically.
  • Only certain forms will be available on paper
  • Businesses with simple tax affairs can submit their tax return with the Business Tax Return.
  • Managers of mutual funds can submit the tax return for the fund electronically. Access to the role “Manager” has been expanded to cover the Altinn role “Limited signatory right”.
  • Businesses resident on Svalbard can submit electronically.
  • Oil companies must submit the Tax return for companies covered by Section 1 of the Petroleum Tax Act electronically by 30 April.

What form of submission should I choose for my business?

 

Svalbard

The form for calculating general income for sole proprietorships is available as an electronic form in Altinn.

 

Oil companies

For the 2016 income year, the following forms are available as an electronic version in Altinn:

  • RF-1118 Rapportering av oljesalg og beregning av normprisinntekt 2016 (Reporting of oil sales and calculation of norm price income 2016 - in Norwegian only).
  • RF-1120 Beregning av friinntekt 2016 (Calculation of tax-free income 2016 - in Norwegian only)
  • RF-1346 Avskrivinger i henhold til petroleumskatteloven 2016 (Depreciation pursuant to the Petroleum Tax Act 2016 - in Norwegian only)

 

Decedent estates and bankruptcy estates of a self-employed person claiming advance tax assessment

RF-1040 Skattemelding for forhåndsfastsetting av skatt på formue og inntekt (Tax return for advance assessment of tax on wealth and income - in Norwegian only) is not available as an electronic form in Altinn. Those who are required to submit the tax return for advance assessment for self-employed persons must complete the editable version of form RF-1040 and submit it as an attachment via the form for e-contact at skatteetaten.no. The submission must be marked to indicate that it concerns a person other than the submitter.

Form RF-1040 can also be submitted on paper.

 

Tax return for wealth and income tax for self-employed persons who become deceased before the deadline for submission

In cases where a self-employed person/general manager has delegated roles or registered an accountant in the Register of Legal Entities, the accountant can retrieve and submit the tax return electronically on behalf of the deceased. This presupposes that the roles were delegated before the self-employed person died, and that the accountant is both entitled to submit via Altinn and has been delegated the role which gives authority to sign the tax return in Altinn. In other cases, the tax return may be submitted on paper.

The authorised representative/surviving spouse/other heirs must contact the tax office. Here, you will find information on the requirements for receiving the tax return for wealth and income tax for the deceased.

 

Self-employed persons who have worked in Norway and who need to submit their tax return before their return is made available via Altinn

Those wishing to submit the tax return with a request for advance assessment for self-employed persons must complete the editable version of form RF-1040 “Skattemelding for forhåndsfastsetting av skatt på formue og inntekt” (Tax return for advance assessment of tax on wealth and income - in Norwegian only) and submit it as an attachment via the form for e-contact at skatteetaten.no.

If you are not requesting advance assessment but wish to submit the tax return before it becomes available in Altinn (in mid-February) because you will be abroad by that time, you can use the editable form RF-1281 “Skattemelding for person som ikke har mottatt forhåndsutfylt skattemelding for formues- og inntektsskatt 2016” (Tax return for persons who have not received a pre-completed tax return for wealth and income tax 2016” - in Norwegian only). The tax return can also be submitted on paper in these cases.

 

Foreign self-employed persons who have not been sent a pre-completed tax return for wealth and income tax

Those who do not receive a pre-completed tax return must complete the editable form RF-1281 “Skattemelding for person som ikke har mottatt forhåndsutfylt skattemelding for formues- og inntektsskatt 2016” (Tax return for persons who have not received a pre-completed tax return for wealth and income tax 2016” - in Norwegian only), and submit it via the e-contact form at skatteetaten.no by using MiniID/BankID.

 

Foreign self-employed persons who have not been sent a pre-completed tax return

Those who are not sent a pre-completed tax return must complete the editable form RF-1281 “Skattemelding for person som ikke har mottatt forhåndsutfylt skattemelding for formues- og inntektsskatt 2016” (Tax return for persons who have not received a pre-completed tax return for wealth and income tax 2016” - in Norwegian only), and submit it via the e-contact form at skatteetaten.no by using MiniID/BankID. Foreign workers and self-employed persons can submit form RF-1281 on paper if they do not have an e-ID and do not have the necessary access to obtain one, or they do not have an accountant who can help them.

 

NUF - Norwegian-registered foreign enterprises with tax liability in Norway

If you are the board chairman or general manager of a Norwegian-registered foreign enterprise, you have a duty to submit tax returns and income statements to Norwegian Tax Authorities. See here for which forms you need to fill out.

 

RF-1298 “Oppstart av virksomhet – bilagsoversikt” (Starting a business – summary of attachments)

Used to assess whether you are carrying on taxable enterprise. This is a voluntary form. We have prepared an editable form for your own use which can be uploaded as an attachment to the tax return if you wish to submit it.

 

RF-1314 “Realisasjon av aksjer og andeler etter opphør av skattemessig bosted i Norge 2016” (RF-1314 Realisation of shares and units after cessation of tax residence in Norway 2016 - in Norwegian only)

This form concerns exit tax and must be submitted within five years after emigration for those who meet the relevant requirements.

You will find an editable version here which can be submitted via the form for e-contact at skatteetaten.no. If you do not have MiniID or BankID, you must submit the form on paper. The form will be available in Altinn from 2016 onwards.

 

Deduction for R&D expenses

Self-employed persons wishing to claim a deduction under the Skattefunn tax deduction scheme must have a signature even if they are not subject to the auditor obligation. If you wish to claim a deduction for research and development expenses, you are not subject to the audit obligation and you have not arranged for an auditor to submit your tax return, you must print out RF-1053 “Fradrag i skatt for forskning og utvikling 2016” (Deduction from tax for research and development 2016 - in Norwegian only). Sign the paper form, scan it and upload the document as an attachment to the tax return in Altinn.

 

UDLS and NOKUS

Foreign businesses assessed as a partnership (UDLS) cannot be required to submit RF-1215 “Selskapsmelding for selskap med deltakerfastsetting 2016” (Company tax return for business assessed as a partnership 2016 - in Norwegian only) with attachments or RF-1233 “Selskapets melding over deltakerens formue og inntekt i selskap med deltakerfastsetting 2016” (The business’s statement of partner income and assets in business assessed as a partnership – in Norwegian only). If there is only a Norwegian partner in such a UDLS, this person will be assigned a role in Altinn so that they can submit the abovementioned returns electronically. If there are several Norwegian partners in the same UDLS, these partners will be obliged to submit the returns jointly.

If the partners fail to submit joint returns, each individual must create a new internal organisation number for the same business in Altinn, so that no new return can overwrite the previous one.

This represents a change from previous practice. This is because provision has now been made in Altinn for all partners to submit electronically from the 2015 income year. To obtain a new internal organisation number, contact Nina Gulbrandsen at SFS via nina.gulbrandsen@skatteetaten.no .

In addition, Norwegian partners must submit their own partner return (RF-1221) together with their tax return.

NOKUS companies are not subject to the reporting obligation. The Norwegian partners must submit a joint RF-1245 “Selskapsmelding for NOKUS 2016” (Company tax return for NOKUS 2016 - in Norwegian only), as well as form RF-1246 “Deltakerens melding over formue og inntekt i NOKUS 2016” (Partner statement of capital and income in business assessed as partnership - available in Norwegian only) together with their tax return. Where there are several Norwegian owners in the same business, each of them will have been assigned a role in Altinn which entitles them to submit returns electronically.

Non-standard financial year

For the non-standard income year which ended in 2016, tax returns for wealth and income tax for self-employed persons must be submitted electronically via Altinn.

This means that the tax return for self-employed persons with a non-standard financial year ending in 2016 will not be available for submission during the ordinary submission period in 2017. See the explanation above concerning obligatory submission of tax returns with attachments for self-employed persons.

Those with a non-standard financial year who end their financial year in 2017 will not have access to submit their tax return until this return becomes available in 2018, for the non-standard financial year which ended in 2017.

Change to routines for submitting the tax return for tax-free institutions with taxable activities

The tax return can no longer be submitted under the organisation number of the “sub-unit”, but must be submitted via skatteetaten.no under the organisation number of the “main unit”.

 

 

Printing of paper versions for most forms to cease

As all self-employed persons now submit electronically, the Norwegian Tax Administration will only print a few paper copies of forms for collection from the tax offices. See the table below.

RF number

Name of form

With associated guidance

1059

Aksjer og fondsandeler mv. 2016 (Shares and units in funds etc. 2016 – in Norwegian only)

Yes, 1072

1084

Avskriving - Saldoskjema (Depreciation - Balance form - in Norwegian only)

Yes, 1270

1125

Bruk av bil (Use of car - in Norwegian only)

 

1147

Deduction for tax paid abroad by a person (credit)

Yes, 1148

1150

Nedsetting av inntektsskatt på lønn (Reduction in income tax on wages – in Norwegian only)

 

1189

Utleie av fast eiendom (Letting of real property - in Norwegian only)

 

1213

Fiske (Fisheries - in Norwegian only)

Yes, 1214

1281

Skattemelding for person som ikke har mottatt forhåndsutfylt skattemelding for formues- og inntektsskatt 2016 (Tax return for persons who have not received a pre-completed tax return for wealth and income tax 2016 - in Norwegian only)

Yes, 2042

 If you would like a paper copy of any of the forms for use as a draft version when preparing your tax return in Altinn, they can be downloaded and printed out from skatteetaten.no/skjema

 

 

The tax return and Business Tax Return

The Business Tax Return is a new electronic method of submission for businesses with simple tax affairs. If your business qualifies to use this new method, we recommend that you use this option when submitting your tax return.

Is the Business Tax Return suitable for your business?

Test: do you qualify? I am self-employed - Can I use the Business Tax Return?

Why should I choose the Business Tax Return?

Which submission method should I choose?

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