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.

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

Banks and finance enterprises must submit: Income Statement 4

Option B: 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. We recommend that you use this option if it's suitable for your enterprise.

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.

Option C: 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

 

If you're a self-employed person, you must submit the tax return even if you've had no business activity last year. There are no exemptions for self-employed persons.