Below NOK 50 000 in sales income

If the year's gross sales income does not exceed NOK 50 000, sole proprietorships can choose to submit an income statement.

Does this apply to me?

You can read about the conditions for exemptions and exceptions in Who can be exempted from the duty to submit income statements.

How to submit a tax return without an income statement

When you log in to the tax return for sole proprietorship (ENK) in Altinn, you'll be asked whether you will submit with or without an income statement. Choose the alternative: ”The sum total of my sales income does not exceed NOK 50 000 and I do not want to submit an income statement” and  click ”Continue”.

In the next screen, you can click the tab «To guide for sales income and operational expenses». Choose which attachments you'll submit and click "Update”. If you have business income/expenses from RF-1084 and RF-1219, you click the button ”Fill in RF-1084/RF-1219”. After completing the attachment, the income/deduction will automatically be transferred to the appropriate item in the Guide when you click ”Save/Go back”.

  • If you do not submit an income statement, the submission of "RF-1224 Form for calculation of personal income" is voluntary.
  • If you do not submit RF-1224, the amount under item Operational profit/loss is assumed to be your calculated personal income. You should submit RF-1224 if you have negative calculated personal income, either from the relevant income year or as a carry-forward deduction.