The tax return for sole proprietorships
If you run a sole proprietorship, you must submit the tax return by 31 May ever year.
Important information
What’s new this year is that most sole proprietorships can submit a completely new tax return – either via your accounting system or here at skatteetaten.no.
How to submit your tax return
There are several ways you can complete and submit your tax return if you’re a self-employed person. You’ll get help and guidance as you complete the tax return, regardless of how you choose to submit it.
If you would like to use an accounting system
If you use an accounting system, and this system supports the submission of the tax return, you can start in your accounting system. If you have any questions, contact your accounting system provider.
If you do not want to use an accounting system
You can view, change and submit your tax return with business information here at skatteetaten.no.
This is what you must do when you’ve opened the tax return
Hvis du sender inn skattemeldingen og næringsspesifikasjon på vegne av andre, er det viktig at du har fått tildelt riktige roller.
Tidligere var det mulig å delegere rettigheter knyttet til innsending av enkeltskjema i Altinn. Den muligheten finnes ikke for ny skattemelding.
Disse rollene støttes/støttes ikke i den nye løsningen:
Støttes:
- Skatteforhold for privatpersoner (A0282)
- Begrenset signeringsrett (SISKD)
- Regnskapsfører med signeringsrett (A0239)
- Regnskapsførere uten signeringsrett (A0240)
- Ansvarlig revisor (A0237)
- Revisormedarbeider (A0238)
- Revisorattesterer (A0298)
- Kontaktperson NUF (KNUF)
Støttes ikke:
- Revisorrettighet (REVAI)
- Regnskapsmedarbeider (REGNA)
- Utfyller/innsender (UTINN)
Rollen definerer om du har rettighet for å skrive/lese/signere.
Les mer om rollene:
Husk også at innlogging for å sende ny skattemelding og næringsspesifikasjon er gjennom ID-porten. Det er ikke mulig å bruke innloggingsalternativet Altinn pålogging.
We’ll notify you when your tax return is ready.
There are a number of things you should do before you start:
- Close your bookkeeping for the previous year and have this information available.
- Prepare additional information. For instance, if the sole proprietorship owns a car, you have to enter some additional information. If so, you must have your vehicle logbook ready.
- Find last year's tax return and business information, if relevant.
The first thing you’ll see when you open your tax return, is a message telling you to complete business information. We’ll help you find your way by asking you some questions.
In the business information, you must state all the income, expenses and assets that are relevant for your sole proprietorship. You must only state your debt if it has been registered on your organisation number. If the debt is for you as a private individual, you must state it in your tax return.
You must enter everything personal in your tax return.
Everything that is connected with your business activity must be entered into the business information.
Example:
- The tax return: Your salary, your house, your car
- The business information: Business bank account, commercial vehicle, fixed assets with a purchase price over NOK 15,000
It’s important that you make sure nothing is registered twice. If anything is registered twice, you must delete one of the entries.
If you do not find the business information when you open the tax return, this may mean that we do not have information about you being self-employed.
You must then enter the business information in your tax return.
This is how you do it:
- Type “Business” in the search field in the top right-hand corner of your tax return
- Choose “Income, expenses, wealth and debt from business activity”
- Click the button to go to the business information
You’ll now get the opportunity to complete the business information.
See a film showing you how to add the business information:
Your tax return is pre-filled, but that does not mean that it’s completed.
This means that you must
- check that the information is correct, for example the information regarding your income, debt and wealth
- add or change any information that’s missing or incorrect
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.
Where to get help with getting the right tax:
Deductions you may be entitled to as a self-employed persons
As a self-employed person, you should check the deductions for private individuals to make sure you get all the deductions you’re entitled to, for example the parental allowance, travel deduction, etc.
When you’ve checked your tax return and your business information, and everything’s correct, you can submit.
The deadline is 31 May.
You can change and submit as many times as you need. If you get new information or find a mistake, you can add or change information after the deadline has passed.
When we’ve processed your tax return, we prepare a tax assessment for you. We’ll let you know when the tax assessment is ready.
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.
Deadline
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.
You can register or change a bank account number if you want refunds deposited into a different account than the one that’s registered to you.
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”.
Important information for certain sectors
There may be significant changes for certain occupational groups and sectors as a result of the new tax return. If this applies to you, you’ll find more help here:
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):
