Submission of tax return from the system will be the main solution for self-employed/businesses

In 2022, most businesses must submit the tax return in a "standardised digital format". The reason for the changes is to simplify the submission of tax information.

What will the change mean for you

From and including the income year 2023, most sole proprietorships/self-employed persons and all companies must submit a tax return in a standard format via accounting and annual settlement programs.

For the self-employed/businesses who are already using an accounting or an annual settlement program, the changes will be minimal. The accounting and annual settlement program suppliers that offer the functionality of submitting tax returns must make the necessary adjustments.

The Tax Administration recommends that businesses that have previously used the Business Tax Return, obtain an accounting or annual settlement program that offers submission of tax information.

Sole proprietorships/self-employed persons with a turnover not exceeding NOK 50,000 will still be able to provide information on the total operating revenues and total operating expenses without further specification.

Some sole proprietorships/self-employed persons with a turnover exceeding NOK 50,000 will have the opportunity to submit via a new solution. This applies to sole proprietorships that do not have an accounting or auditing obligation, as well as certain business sectors. The sole proprietorships that are not covered by the new solution must, from and including the income year 2022, submit via an accounting or annual settlement program.

For the income year 2021, it will still be possible to submit a tax return and RF forms directly via skatteetaten.no and Altinn.

From the income year 2021, private limited companies, etc. who have previously used Business Tax Return, must submit using another solution. They can either choose to submit forms directly via skatteetaten.no and Altinn or via an accounting or annual settlement program. From the income year 2023, the private limited companies, etc. must submit via an accounting or annual settlement program.

Business assessed as partnerships can either submit the company tax return with attachments via skatteetaten.no and Altinn, or via an accounting or annual settlement program for the income year 2021.

From and including the income year 2023, businesses assessed as partnerships must submit via an accounting or annual settlement program. 

Background

The Ministry of Finance has issued new regulations for the submission of the tax return for businesses. The reason for the amendment is that the Tax Administration is developing new solutions that will simplify the submission of tax information.