New tax return for businesses

The Norwegian Tax Administration is simplifying the tax return for self-employed persons and businesses. Our aim is to ensure that it’s easier and more efficient to submit correct information with better quality.

This page is regularly updated with information about the tax return for companies and what you must do when you run a company.

Important information
Contents on this page:

Digitalt informasjonsmøte 13. februar

Dato: 13. februar 2023
Tid: 14.00-16.00

Skatteetaten inviterer til et digitalt informasjonsmøte for deg som skal bistå kunder med å levere den nye skattemeldingen. Fokus blir lagt på revisors og regnskapsførers oppgaver og innfallsvinkel.

Lenke blir tilgjengelig her litt før informasjonsmøtet starter.

Opptak av møtet blir gjort tilgjengelig her i etterkant.

This is what happens in 2023

In 2023 (when you submit the tax return for the 2022 income year), many businesses will be able to use the new tax return. It must be submitted via an accounting or annual accounts system. The system you use determines whether you can submit the new or the old tax return.

All self-employed persons must submit the new tax return.

This is important to note:

Not all businesses can submit the new tax return in 2023.

The following businesses must wait a while longer:

  • Foreign businesses 
  • Energy companies 
  • Shipping companies 
  • Petroleum companies 
  • Norwegian-controlled foreign companies (NOKUS)
  • Cooperatives

 

In 2023, a new response solution for businesses will be available. The solution is meant to help businesses to easily read and respond to letters from the Tax Administration.

Letters from the Tax Administration will be sent to Altinn in the same way as before, but you’ll be able to open the letter and respond to it directly via a link in Altinn.

The process of submitting the tax return from an accounting or annual accounts system will be more closely integrated with the Tax Administration’s systems and you’ll receive feedback on quality and content.

A new validation service provides immediate feedback about illogical numbers and discrepancies in the tax return. In this way, errors can be corrected before submission.

The Tax Administration will reuse the information we already have as much as possible. This way, businesses and self-employed persons avoid submitting the same information multiple times.

 

The following roles are supported/not supported in the new solution:

Supported:

  • Private tax affairs (A0282) (not for limited liability companies)
  • Limited signing rights (SISKD)
  • Accountant with signing rights (A0239)
  • Accountants without signing rights (A0240)
  • Responsible auditor (A0237)
  • Assistant auditor (A0238)
  • Contact Person NUF (KNUF)

Not supported:

  • Auditor's rights (REVAI)
  • Accounting employee (REGNA)
  • Reporter/sender (UTINN)

The role determines whether you have the rigth to write/read/sign. 

If you have one of these roles today, you do not have to do anything. You can submit your tax return and business information statement.

If you do not have any of these roles today, and you’re going to submit the tax return and business information statement on behalf of a taxpayer, make sure you get allocated one of the roles to have sufficient rights.

Read more about roles and rights on Altinn. You must also contact Altinn if you have any questions about the allocation and delegation of roles and rights.

For the 2022 income year, a solution will be available for auditor’s signature in the new tax return. The accountant will then be able to confirm the tax return and business information statement.

More information about this will be available later. 

 

In the archive in Altinn you can view the information you’ve submitted in the tax return and in the business information.

 

For selskap

Logg inn på altinn.no som foretaket og åpne arkivet. Her finner du en versjon du kan skrive ut eller lagre som en PDF hvis du ønsker det.

Det kan også hende du kan skrive ut eller lagre direkte i systemet ditt. Sjekk med din systemleverandør.

For enkeltpersonforetak (ENK)

Du som driver enkeltpersonforetak finner informasjon om skattemelding, næringsspesifikasjon og skatteoppgjør ved å logge inn i Min skatt.

Changes to forms, fields and items

All income statements and attachment forms will be replaced with a business information statement attached to the tax return. The business information statement is structured so that information that naturally belongs together is collected under the various topics.

All income statements and attachment forms will be replaced by a business information statement attached to the tax return.

The following forms will become part of the new tax return with a business information statement when you submit the tax return in 2023:

  • RF-1053 FOU Research and development
  • RF-1145 Deduction for tax paid abroad by a company
  • RF-1149 Business income taxed abroad
  • RF-1173 Income statement 4
  • RF-1206 Group contributions
  • RF-1215 Company tax return, etc. for business assessed as a partnership
  • RF-1221 Partner statement of wealth and income in a business assessed as a partnership
  • RF-1233 The company’s statement of partner income and assets in a company assessed as a partnership
  • RF-1269 Enterprises that use IFRS or simplified IFRS
  • RF-1501 Income statement 6
  • RF-1503 Income statement 7

Forms that will change in 2024

All forms that concern the special tax areas will become part of the tax return with a business information statement in 2024.

The new tax return will also include the following forms in 2024:

  • RF-1045 Extract of accounts
  • RF-1109 Withdrawals from the Norwegian taxation area
  • RF-1123 Controlled transactions and outstanding accounts
  • RF-1315 Limitation of interest deduction
  • RF 1509 Exemption from interest limitation for companies etc. in groups

RF-1022 Salary and pension costs will be omitted in the new tax return. Companies must therefore not submit RF-1022.

The company must still perform a reconciliation and must be able to provide information upon request. The reconciliation must be signed by the auditor. This applies to both the new and old solution.

 

For inntekståret 2022, kan skattepliktige som vanligvis leverer RF-1315 Begrensning av rentefradrag, levere ny skattemelding hvis

  • selskapet ikke har renter til fremføring fra tidligere år
  • selskapet kan dokumentere mindre enn 5 mill i netto rentekostnad
  • konsernet kan dokumentere mindre enn 25 mill i netto rentekostnad

Det forutsetter at systemleverandørene har lagt til rette for dette i sin løsning. De som ikke oppfyller kriteriene, må levere i gammel løsning.

 

We have made overviews that show where the items in previous forms belong in the new tax return. The overviews are made especially for service suppliers, accountants, auditors, and other professional agents.

You’ll receive help and guidance when you fill in your tax return, either at skatteetaten.no, altinn.no or in your accounting system.

See overview that show items, fields and topics in the new tax return

What you must do now if you run a business

Since many businesses will be able to use the new tax return in 2023 (for the 2022 income year), we recommend that you check with the provider of your accounting or annual accounts system to find out if they support the submission of the new tax return.

If you have or use an accountant or auditor, they must submit the tax return using an accounting or annual accounts system.

If you do not have an accounting or annual accounts system, accountant or auditor

If you do not already use a system, we recommend that you find a provider that suits you and your needs now, or that you contact an accountant or auditor.

In 2024 (for the 2023 income year), all businesses must submit the tax return via an accounting or annual accounts system.

How to submit your tax return

The deadline for submitting the tax return for businesses is 31 May every year.

How you submit:

More efficient, better quality

Today, businesses and self-employed persons submit a tax return, income statements and attachment forms. When submitting the tax return, the business or self-employed person must deal with up to 60 forms with a total of 6,500 fields, and it’s up to them to know what is relevant.

Many find this process complicated and time-consuming. The new solution will reduce time spent and improve the quality of submitted information.

Our goal is to make it easy to do the right thing.

Tidslinje: Innføres gradvis

Enkeltpersonforetak fikk den nye skattemeldingen i 2022.

Nå følger de ulike selskapstypene i 2023 og 2024.

Most sole proprietorships submitted the new tax return in 2022 (for the 2021 income year).

Limited liability companies that had opted out of auditing and submit the tax return from an accounting or annual accounts system could participate in a pilot for the new tax return.

In 2023 (for the 2022 income year), most companies will be able to use the new tax return. It must be submitted via an accounting or annual accounts system. The system you use determines whether you can submit the new or the old tax return

In 2024 (for the 2023 income year), all companies must use the new tax return. It must be submitted through an accounting or annual accounts system.

As of this year, you can no longer use the forms in Altinn when submitting the tax return for companies.

Help and support to suppliers and partners

If you want access to technical documentation for the tax return, information on how you can test your system, or other useful tips, you’ll find this on the tax return’s page at GitHub:

The tax return on Github (in Norwegian only)

You can also find information about the new tax return at Altinn digitalisering (in Norwegian only).