The tax return for sole proprietorships
If you run a sole proprietorship, you must submit the tax return by 31 May ever year.
Help to get the taxes right
If you’re entitled to deductions, this can reduce the basis on which we calculate your tax. This means you could pay less tax. Some deductions will be pre-filled, while you must fill in others yourself.
Even if you did not have any business activity last year, you still have to submit your tax return with the business information.
When you open your business information, we’ll ask you some questions. One of the questions will be whether you’ve had any business activity. Answer “no”, and you’ll receive a tax return with no business income.
Before you submit the tax return, you must check your personal tax information.
See a film explaining how to submit the tax return with business information when you have not had any business activity
Når du åpner næringsspesifikasjonen første gang, stiller vi deg noen spørsmål. Et av disse er om du har driftsinntekter over 50 000 kroner. Om du svarer nei på dette, får du en enkel næringsspesifikasjon som er tilpasset deg.
Spouses, registered partners and spouse-equivalent cohabitants may share income from a joint business between themselves. Both of you must have worked in the business in the income year.
The deadline for submitting the tax return is 30 April every year. If you’re having trouble meeting the deadline, you can apply for a deferral.
If you’re having trouble meeting the deadline, you can apply for a deferral. You cannot apply for a deferral after the deadline has passed, so make sure you apply in good time before the deadline.
If you do not submit by the deadline, you may have to pay additional tax or you may be issued an enforcement fine.
Accountants and auditors can also apply for an extension on behalf of their clients.
Foreign self-employed persons can apply for an exemption from submitting a tax return. An exemption may be granted if business activity in Norway in the income year has been excepted from taxation in Norway according to a tax treaty.
You can apply for an exemption by logging in and submitting a contact form. Select the topic “Tax return for tax self-assessment”.
What’s new this year
Previously, every self-employed person submitted the tax return via Altinn and added an income statement and attachment forms. The tax return, the income statement and the attachment forms have been merged into one, so that you now complete everything in the business information part of your tax return.
For most people, it will be enough to submit one tax return, where you enter tax information for both yourself and your business. This makes completing and submitting the tax return easier, quicker and more correct.
Watch how to open and complete the tax return with business information (English subtitles are available):