Coronavirus - important information from the Tax Administration

What type of reporting should I choose?

The tax return for businesses and the tax return for self-employed individuals must be submitted electronically. Find out what best suits your enterprise.

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. 

 

Option A: Tax return with income statements and additional forms

This is the most frequently used submission form in the recent years.

You must also submit any relevant additional forms. 

Self-employed individuals must submit: Income Statement 1 or Income Statement 2

Visual artists who are self-employed individuals must submit: Income statement for visual artists

Limited companies and NUF must submit: Income Statement 2

Banks and finance enterprises must submit: Income Statement 4

Option B: Simplified submission for enterprises with operating income of NOK 50,000 or less

As in previous years, most self-employed individuals with a low turnover can report this directly in the tax return for self-employed individuals.

Check whether you meet the conditions for simplified submission

Option C: Tax return and Business Tax Return

The Business Tax Return is a submission form for self-employed individuals and limited companies with simpler tax affairs. 2020 is the last inome year this version of the tax return is in use.

Important: The Norwegian Tax Administration assumes that the accounts have been prepared and  balanced when you start the reporting process. If there are any incorrect amounts, we will not be able to calculate the correct amount of tax for your enterprise.

Check whether your enterprise can use the Business Tax Return.