Anyone who has assets or receives income in Norway or on the Norwegian continental shelf must submit a tax return. The tax return and all forms/attachments must be submitted electronically by 31 May, regardless of the form of the company. Self-employed persons can no longer submit the tax return on paper.
Your company must submit the following:
- RF-1028 Tax return for public limited companies etc.
- Income statement 2 (RF-1167)
Private limited companies and other enterprises that prepare annual accounts under the Accounting Act or IFRS (International Financial Reporting Standards) must submit Income statement 2 as an electronic attachment to the tax return or company tax return.
- Extract from accounts (RF-1045)
Foreign companies with limited tax liability to Norway and have tax municipality 2312, must submit RF-1045 as an attachment to their tax return.
Application for extended submission deadline for the tax return
You can apply to extend the submission deadline by 30 days. The application must be submitted by the deadline for submission of the tax return.
Advance tax assessment
Foreign companies must submit a tax return and request advance tax assessment in Norway before they cease trading and are liquidated in their home country.
The company's board must then submit a tax return covering the income and wealth for which they request advance tax assessment. The advance tax assessment must be requested for the income up to the final liquidation date.