Tax return for companies

The tax return for companies must be submitted through an accounting system.

The deadline is 31 May every year. 

You must submit the tax return even if you had no revenue. This also applies if you have recently started or terminated your business activity.

How to submit the tax return

Only via accounting or annual accounts system

From and including 2024 (the 2023 income year), all completions and submissions of the tax return/company tax return and the business information must take place through an accounting or annual accounts system.

This also applies if you have not had active operations or turnover during 2023.

It’s no longer possible to use the old forms in Altinn.

When the enterprise uses an accounting or annual accounts system from a system provider, you'll have entered into an assignment agreement and a data controller agreement with this system provider.

This means that the enterprise has given a power of attorney that allows for the sharing of the Tax Administration’s information about you with the system. Your information can then be pre-filled in the tax return.

The Tax Administration will automatically check that anyone using the system has been assigned a role that allows for access to your information.

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Read more about the submission process.

The following roles are supported in the new solution:

Private tax affairs (A0282) (not for private limited companies)
Limited signing rights (SISKD)
Accountant with signing rights (A0239)
Accountants without signing rights (A0240)
Responsible auditor (A0237)
Assistant auditor (A0238)
Auditor certifies validity(A0298)
Contact person NUF (KNUF)

The following roles are not supported in the new solution:

Auditor's rights (REVAI)
Accounting employee (REGNA)
Reporter/sender (UTINN)

In the old solution, it was possible to delegate roles to specific forms. Because everything is now found in one tax return/company tax return and one business information statement, you cannot delegate roles to specific parts of these. If you have one of these specific roles linked to an RF-form, and you’re going to work with the new tax return, you must be delegated one of the roles that are supported in the new tax return. 

The role determines whether you have the rigth to write/read/sign. The submission of the tax return/company tax return will still be done via Altinn.

  • If you have one of these roles today, you do not have to do anything. You can submit your tax return and business information. 
  • If you do not have any of these roles today, and you’re going to submit the tax return and business information on behalf of a taxpayer, make sure you’re allocated one of the roles to have sufficient rights. 

You’ll find information about roles and rights at Altinn. You must also contact Altinn if you have any questions about the allocation and delegation of roles and rights. 

A new solution for auditor's signature will now become available in the new tax return. The accountant will then be able to confirm the tax return and business information.

A new validation service provides feedback directly in the accounting/annual account system in the event of illogical numbers and differences in the tax return, so that you can correct errors before submission.

You’ll receive feedback if, for example,

  • there are discrepancies between the annual result and the total taxable value for the business.
  • you’ve forgotten to add information, for example, if you have not entered the realisation date for a fixed asset in the enterprise.

Get to know the new tax return

Previously, companies submitted a tax return, an income statement, and several attachment forms. Now, all this information is provided in the tax return and business information.

Recording of information meeting about the new tax return:
On 23 January 2024, the Tax Administration held a digital information meeting about the new tax return for companies.
View recording:
Information meeting part 1
Information meeting part 2

See an overview of the contents and structure of the new tax return and the business information. In the overview, you’ll find topics and fields that show you what type of information the Tax Administration needs from you.

All income statements and attachment forms will be replaced by a business information statement attached to the tax return.

The following forms will become part of the new tax return with a business information statement when you submit the tax return in 2023:

  • RF-1053 FOU Research and development
  • RF-1145 Deduction for tax paid abroad by a company
  • RF-1149 Business income taxed abroad
  • RF-1173 Income statement 4
  • RF-1206 Group contributions
  • RF-1215 Company tax return, etc. for business assessed as a partnership
  • RF-1221 Partner statement of wealth and income in a business assessed as a partnership
  • RF-1233 The company’s statement of partner income and assets in a company assessed as a partnership
  • RF-1269 Enterprises that use IFRS or simplified IFRS
  • RF-1501 Income statement 6
  • RF-1503 Income statement 7

Forms that will change in 2024

All forms that concern the special tax areas will become part of the tax return with a business information statement in 2024.

The new tax return will also include the following forms in 2024:

  • RF-1045 Extract of accounts
  • RF-1109 Withdrawals from the Norwegian taxation area
  • RF-1123 Controlled transactions and outstanding accounts
  • RF-1315 Limitation of interest deduction
  • RF 1509 Exemption from interest limitation for companies etc. in groups

Opptak av informasjonsmøte om ny skattemelding:
23. januar 2024 holdt Skatteetaten et digitalt informasjonsmøte om ny skattemelding for selskaper.
Se opptak:
Informasjonsmøte del 1
Informasjonsmøte del 2

Deadline and extension

The deadline for submitting the tax return for businesses is 31 May every year. You can apply for an extension, but you must do so before the deadline expires

If you’re having trouble meeting the deadline, you can apply for a deferral.

If you do not submit by the deadline, you may have to pay additional tax or you may be issued an enforcement fine.

Accountants and auditors can also apply for an extension on behalf of their clients.

Foreign companies can apply for an exemption from submitting a tax return. An exemption may be granted if business activity in Norway in the income year has been excepted from taxation in Norway according to a tax treaty.

You can apply for an exemption by logging in and submitting a contact form. Select the topic “Tax return for tax self-assessment”.

To avoid enforcement fines for non-delivery, you should send the application well in advance of the deadline for delivery of the tax return.

Important information for certain company forms

A business assessed as a partnership (SDF) is a company form with two or more owners that are called partners. The partners share liabilities and risks.

More information about businesses assessed as a partnerships (SDF).

Norske skattytere som er eiere i et NOKUS, skal beskattes for en andel av selskapets skattemessige overskudd.

NOKUS er selskaper som er hjemmehørende i et lavskatteland, og der minst 50 prosent av selskapet er eid eller kontrollert av norske skattytere.

Mer info om NOKUS-selskap.

Norwegian-registered foreign companies (NUF) must submit the tax return via an accounting system or annual accounts program, just like a private limited company (AS). 

Some foreign NUF companies, which are covered by the EEA regulations, can receive access to an annual accounts program free of charge.

To fall within the scope of this regulation, the company must: 

If your company meets these conditions, you can contact us to receive access to an annual accounts program. Contact us using our contact form, and select the category “Norwegian-registered foreign company”. In the contact form, you must state the name and email address of a representative for the company with a right of signature. You will then be assigned a user profile with the annual accounts program.

If you have already paid for an accounting system or annual accounts program in Norway, you will not be entitled to a refund of the expense. 

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 include income received up until the final date of dissolution.

Help and support to suppliers and partners

If you want access to technical documentation for the tax return, information on how you can test your system, or other useful tips, you’ll find this on the tax return’s page at GitHub:

The tax return on Github (in Norwegian only)

You can also find information about the new tax return at Altinn digitalisering (in Norwegian only).