Useful information about the tax return for businesses, methods of submission, attachments, forms and everything you should remember to check about deductions in the tax return.
Tax returns are pre-completed using information that the Tax Administration has obtained from its own registers or received from banks, financial institutions, other public agencies and employers.
It is important that you go through the tax return carefully and check the pre-completed information. You are responsible for the information being correct and complete. You should correct any errors in the column "Corrected to" by changing the amount.
If you have any other information which is relevant to your tax assessment, you must enter this information too in your tax return.
On the Find the item pages, you will find where income/deductions and capital/debt should be entered in the tax return.
As a self-employed person, you will receive the tax return for self-employed persons in Altinn. You should submit this return together with information about your business activity.
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. The submission exemption arrangement (for employees and pensioners) does not apply to self-employed persons.
What method of submission should I choose?
You can choose one of the following alternatives:
- The Business Tax return is a new electronic method of submission for businesses with simple tax affairs.
- Test: Does my business qualify?: Can I use the Business Tax return? If this reporting method is suitable for your business, we recommend that you use it when submitting your tax return.
- RF-1175 "Income statement 1 for corporations"
- RF-1167 "Næringsoppgave 2" (in Norwegian only)
- RF-1242 "Næringsoppgave for billedkunstnere" (in Norwegian only)
- Without income statement: I am a partner in a business assessed as a partnership (KS, ANS etc.) or receive income from a joint business with my spouse.
- Without income statement: My operating revenues do not exceed NOK 50,000 and I fulfil the conditions. See the conditions in Exemption from submitting an income statement.
When you use RF-1167 or RF-1242 the amounts will not be transferred from the forms to the tax return. You must do this.
Tax liability to several municipalities
Even if you are liable to pay tax to more than one municipality, you must only submit your tax return to the Tax Administration once. Together with your tax return you must submit the form Fordeling av inntekt og formue mellom kommuner (RF-1034) with a proposal for the division of capital and income between the municipalities. This form is part of the online submission and you will find it under the enclosures tab.
With your tax return, you must always enclose:
- documentation of interest on debt abroad
- documentation of tax paid abroad if you are claiming deduction for credit or income
You must submit your tax return with the mandatory attachments electronically via Altinn before the tax return deadline.
Other documentation is only required if the Tax Administration requests it.
Please note, however, that you may also be asked for documentation after you have received your tax settlement notice. You should therefore keep all documentation.
Deadline for submission
The deadline for submitting the Tax return for self-employed persons is 31 May.
The arrangement whereby some taxpayers (employees and pensioners) are exempt from the obligation to submit a tax return does not apply to anyone who receives the tax return for self-employed persons.
You can apply for an extension to the deadline if circumstances of extreme difficulty mean you cannot submit your tax return within the deadline, for example as a result of illness. If you apply online, you will get an immediate reply to your application for an extension.