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.
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.
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.
- You do not have to submit form RF-1098 if you owned unlet commercial property on 31 December last year and the pre-entered information is correct and complete. Otherwise, you must submit form RF-1098 "Formue av næringseiendom" (Tax value of commercial property – in Norwegian only).
- You must submit form RF-1098 "Formue av næringseiendom" in order to correct the property area that's pre-entered in the tax return, item 3.5 "Norwegian commercial property".
- If you sold agricultural property last year, you must submit form RF-1294 "Realisasjon av/fra landbrukseiendom" (Realisation of/from agricultural property – in Norwegian only)