What to do if you’ve received an invoice

If you have advance tax for the first time, this may be because we’ve calculated a higher tax in your tax deduction card than your employer can deduct from your salary or pension.

Check these numbers:

• Income
• Interest income
• Wealth
• Debt
• Interest on debt

You must change your tax deduction card if the numbers are incorrect.

If your income or wealth is lower or higher than expected, you should change the numbers in your tax deduction card to avoid paying too much or too little advance tax.

You must try and estimate the amount of expected income or wealth for this year as best you can. If you do not know how much interest income or interest on debt you can expect to have this year, ask your bank.

If you change the amounts in your tax deduction card, the amount for advance tax will also change. You can see the calculated advance tax in your tax deduction card.

If the advance tax is correct, but you want to pay less advance tax and have a higher tax deduction on your salary, you can change the division between the advance tax and your tax deductions yourself.

In 2021, the interest level was very low. Interest rates have increased in 2022 and will most likely increase further during 2023. For some taxpayers, this will mean a big change in the amounts we’ve entered into the 2023 tax deduction card.

Example – When you have interest income
In 2021, you had NOK 100,000 in the bank and received an average of 0.15 percent interest. This meant that your interest income was NOK 150. To allow for the increase in interest rates, your 2023 tax deduction card will show that we’ve assumed your interest income to be NOK 1300.

If you had NOK 1 million in the bank in 2021 at an average interest rate of 0.4 percent, your interest income would have been NOK 4,000. To allow for the increase in interest rates, your 2023 tax deduction card will show that we have assumed your interest income to be NOK 34,640.

Check that the numbers correspond to your own calculations. You must change your tax deduction card if the numbers are incorrect.

The invoice you’ve received is for a period, which means it is ¼ of the total advance tax we have calculated for you this year.

If you change the numbers in your tax deduction card, your advance tax will change accordingly. You can see the calculated advance tax in your tax deduction card. After you’ve changed your tax deduction card, you can change the amount in the invoice to ¼ of the new advance tax yourself in your online bank. You’ll not receive a new invoice from us.

If the advance tax is changed to NOK zero in your tax deduction card, you can delete the invoice from your online bank without paying it.

Example – Reducing the advance tax
You’ve received an invoice amounting to NOK 25,000 in advance tax. You check your tax deduction card and see that the calculated advance tax for the entire year is NOK 100,000. You also see that your interest income is set too high and adjust it. The new advance tax is now NOK 60,000.

The invoice you’ve already received is for the first period, which is ¼ of the total amount, and is based on the original advance tax.

Since the advance tax has changed, you can also change the amount in your invoice to ¼ of NOK 60,000, which is NOK 15,000.

# Advance tax for sole proprietorships

If you run your own business as a sole proprietorship or you're a partner in a business assessed as a partnership, you'll usually pay advance tax.

The tax must be paid during the year the income arises. The advance tax is determined based on the profit you expect to make, as well as other salary and pension income that you receive in addition to your business income, capital income, deductions and wealth. The tax percentage rate is usually between 34.4 and 49.6 percent.

## What would you like to do?

New sole proprietorships and partners in a business assessed as a partnership, resident in Norway, can apply for advance tax if they expect to see a taxable profit.

There is no guarantee that you’ll be sent an invoice for advance tax. You yourself must apply to have your advance tax calculated.

### You will need to include the following in the application form:

• Choose the income applicable to you. “Other business” is most common.
• Enter expected profits in both “Profits from other business" and “Personal income - other business". You must estimate the amount as best you can. You can change this later if you find that your estimate is wrong.

The application will include all your taxable circumstances. This means that if you have income from employment in addition to business income, you'll often receive a combination of a tax deduction card and advance tax.

You’ll see the calculation of advance tax and any percentage rate for the tax deduction card at the bottom of the page. Calculated advance payment of tax will be divided into four payments and you’ll receive an invoice.

Budgeted deficits in a business will not be included in the tax deduction card. Final deficits are included in the tax return.

You'll be sent an invoice before each due date with the account number and KID number (customer identification number). You’ll receive this in your Altinn inbox or in your online bank.

If you do not have the invoice:

No new invoices are sent out in the event of a change after the original invoice has been sent out.

If you’ve received an invoice in your online bank, you can change the amount on the invoice yourself. If the advance tax is set to NOK zero, you can delete the invoice from your online bank without paying it.

During a year, you’ll receive four invoices:

• 15 March
• 15 June
• 15 September
• 15 December

When an instalment is not paid by the payment deadline (the due date), the advance tax for the entire year must be paid. This means that we can collect the full amount of advance tax due for the current year through debt collection proceedings. Interest on overdue payments will also accrue. Interest accrues from the due date and until the payment has been made.

#### If you’re unable to pay

The advance tax must be paid by the due date. This applies even if you applied to change the tax when you’ve not received a reply to your application. Deferred payment of tax or other payment schemes are only granted in exceptional cases.

To estimate how much advance tax you have to pay, we collect information from last year’s tax assessment.

You can change the advance tax at any time during the year.

If your business profit is higher or lower than what is listed on your tax deduction card, you should change the amount. You calculate the business profit by adding up incomes and deducting any expenses related to your sole proprietorship.

If you’ve paid too little advance tax, you’ll have to pay the underpaid tax the following year. If you pay too much in advance tax, you’ll get a tax refund in the tax assessment the following year.

If you change your tax deduction card close to the payment deadline, you’ll still have to pay the previously assessed amount, but we will adjust the amount for the next period.

#### Sickness benefit

The sickness benefit from NAV for self-employed persons is not subject to withholding tax, which means that NAV will not deduct tax from payments. However, the benefit is not tax free, so you must make sure you pay advance tax of your sickness benefit as well. You enter sickness benefit for self-employed persons in a separate item in the application for a tax deduction card. The item is found under the category “Business”.

You can check how much you’ve paid in advance tax by logging in to View your claims and payments

You can adjust the allocation between advance tax and tax deductions. For example, you can adjust to a higher tax deduction on your employment income and lower advance tax amount, or vice versa. You cannot change the advance tax amount so that it’s lower than what you’ve already paid in advance tax this year. Adjustments between advance tax amounts and percentage tax deductions do not change the total calculated tax this year.

You must log in to make adjustments to advance tax and tax deductions. When you’re logged in, you’ll find the field for adjusting the advance tax at the bottom of the page - see below.

### View the amount you have paid in advance tax

You can check how much you’ve paid in advance tax by logging in to View your claims and payments

You'll receive one total advance tax amount, one tax return and one tax assessment.

Previously, your advance tax, tax return and tax assessment was issued from every municipality in which you were tax liable. Now, you’ll receive one claim that comprises all your tax affairs.

If you have any questions about advance tax, or if you want to apply to change your advance tax, print form RF-1102 and send by post to:

Skatteetaten
Postboks 9200 Grønland
0134 OSLO

Print form RF-1102 - Application to change tax deduction card/advance tax

The paper form contains a range of items. You only have to fill in the items that are relevant for you.

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