Tax return for companies
The tax return for companies must be submitted through an accounting system.
The deadline is 31 May every year.
Companies subject to a reporting obligation according to the rules on resource rent tax on onshore wind power have their own deadline.
You must submit the tax return even if you had no revenue.
Submitting the tax return via a system
You must download and submit your tax return, including the business information, via an accounting system or annual accounts program. There are several providers of such systems, and you must decide for yourself which one suits your company.
Submission and receipt
Once you have submitted and signed the tax return, the system shares the information with the Tax Administration. We’ll complete an initial check of the information and let you know if there is something you must review. You’ll find a receipt of submission in your archive in Altinn. Here you can also view the information you’ve submitted. Read more about the submission process.
You can import information about deficits, SkatteFUNN, and investments, such as shares, bonds, or funds, from the Tax Administration to your accounting system or annual accounts program. The system will give you information on how to fetch the information.
After importing the information, you must review it. You must correct any errors or omissions in the information before you submit the tax return.
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.
The following roles are supported:
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 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’re going to submit the tax return and business information on behalf of a taxpayer, make sure you’re allocated the role that gives you adequate 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.
An auditor can sign and submit the tax return and business information.
A 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.
When the business has been closed or has had no revenue
You must submit the tax return even if your business had no revenue during the income year. This also applies if the company has recently started or ended its business activities.
When you plan to close a company, you must request advance tax assessment after you have reported the company as dissolved, but before you delete the company from the Brønnøysund Register Centre.
Overview of the contents in the tax return
The Tax Administration has published an overview of the contents and structure of the tax return and the business information. In the overview, you can also find help texts describing the requirements for information and documentation.
See the topics and what type of information they contain
Items and fields for previous years:
Overview of items in previous RF forms (the 2020-2023 income years)
Deadline, extension and exemption
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.
Norwegian registered foreign companies (NUFs) can apply for an exemption from submitting the 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 “Tax” and then “Tax return” as the topics for your request.
To avoid an enforcement fine for non-submission, the application must be sent well before the submission deadline for the tax return.
Changing the tax return for previous years
You can make changes to the tax return for your company for the last three income years. You can do this by submitting a new and complete tax return for the relevant income year from your accounting system or annual accounts program. You must use the same submission format as originally used for the year in question.
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 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:
- be domiciled in an EEA state (link to a Norwegian page)
- have operating revenues of less than NOK 5 million in Norway
- carry out temporary activity in Norway
If your company meets these conditions, you can contact us to receive access to an annual accounts program. You can apply by 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.
Foreign companies must submit a tax return and request an advance tax assessment in Norway before they cease trading and are dissolved 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. This must include income received up until the date of final dissolution.
Tax return for sole proprietorships
The tax return for sole proprietorships is the same as the tax return for you as an individual, but you must also include business information.
Help to get the taxes right
If you’re self-employed, you may claim deductions for expenses related to your business.
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 the information page for end user systems (in Norwegian only).