Tax return for businesses

All businesses must submit their tax return electronically by 31 May.

Ny skattemelding for næringsdrivende innføres gradvis fra 2021

Skatteetaten skal forenkle skattemeldingen for næringsdrivende. Målet er at det skal bli enklere og mer effektivt for næringsdrivende å levere riktige opplysninger med bedre kvalitet.

Les mer om ny skattemelding for næringsdrivende

Self-employed persons must submit the tax return even if they’ve had no business activity last year. The submission exemption arrangement (for employees and pensioners) does not apply to self-employed persons.

If you have been sent a tax return for self-employed persons even though you did not trade during last year, you still must submit the tax return for self-employed persons with a blank income statement 1 (RF-1175). There is no need to complete the income statement in this case. 

 

If you notice errors in your tax return, you may correct the tax basis yourself. You can still make corrections after you've received the tax assessment notice. You may submit a correction several times, but the correction must have been submitted no later than 3 years after the deadline for submitting the tax return.

If the tax basis was assessed by the tax authorities, it can only be changed by submitting a written appeal.

  • Businesses can apply for extended deadline
  • New deadline for businesses who are granted an extension, will be 20 August. No extensions will be granted beyond 20 August. 
  • The deadline for receipt of applications is 31 May. 
  • If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
  • Spouses of self-employed persons who are not self-employed themselves do not need to apply for extention of the deadline. Spouses will automatically be granted the same extended deadline as the self-employed person.

If you are unable to submit within the deadline, you may be issued with an enforcement fine.

 

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