All businesses must submit their tax return electronically by 31 May.
No activity during 2017?
If you're a self-employed person, you must submit the tax return even if you've had no business activity during 2017. There are no exemptions for self-employed persons.
Have you received a tax return for wage earners and pensioners?
If you're an online user and you're self-employed, you must submit a tax return for self-employed persons. Some self-employed persons receive tax returns for wage earners and pensioners. Find out what you must do.
Accountant/auditor has completed the tax return
If an authorized accountant or auditor has completed your tax return, you'll find the tax return in your inbox on altinn.no – For processing by me. You must check and sign the tax return.
Log on to Altinn, open your tax return, check that the stated information and attachments are correct and complete. If they are, "sign" and submit the tax return online on Altinn.
If you cannot make the deadline
- Businesses can apply to defer submission by 30 days. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
- Accountants and auditors can apply for one month's deferment on behalf of up to 10 percent of their client portfolio. The application must concern named taxpayers. Apply for deferment on behalf of clients here.
- Spouses of self-employed persons who are not self-employed themselves do not need to apply for deferment of the deadline. Spouses will automatically be granted the same deferred deadline as the self-employed person.
No deferments will be granted beyond 30 June. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
If you are unable to submit, you may be issued with an enforcement fine.