TEST: Forskuddsskatt for enkeltpersonforetak

New sole proprietorships and partners in a business assessed as a partnership, resident in Norway, can apply for advance tax if they expect to see a taxable profit.

There is no guarantee that you’ll be sent an invoice for advance tax. You yourself must apply to have your advance tax calculated. 

Log in to apply for advance tax

You will need to include the following in the application form:

• Select the category “Business”.
• Choose the income applicable to you. “Other business” is most common.
• Enter expected profits in both “Profits from other business" and “Personal income - other business". You must estimate the amount as best you can. You can change this later if you find that your estimate is wrong.

The application will include all your taxable circumstances. This means that if you have income from employment in addition to business income, you'll often receive a combination of a tax deduction card and advance tax.

You’ll see the calculation of advance tax and any percentage rate for the tax deduction card at the bottom of the page. Calculated advance payment of tax will be divided into four payments and you’ll receive an invoice.

Budgeted deficits in a business will not be included in the tax deduction card. Final deficits are included in the tax return.

You'll be sent an invoice before each due date with the account number and KID number (customer identification number). You’ll receive this in your Altinn inbox or in your online bank. 

If you do not have the invoice: 

• Generate a KID number and find the bank account number here

No new invoices are sent out in the event of a change after the original invoice has been sent out.

If you’ve received an invoice in your online bank, you can change the amount on the invoice yourself. If the advance tax is set to NOK zero, you can delete the invoice from your online bank without paying it.

Payment deadlines

During a year, you’ll receive four invoices:

• 15 March
• 15 June
• 15 September
• 15 December

Make sure you pay your advance tax before the deadline

When an instalment is not paid by the payment deadline (the due date), the advance tax for the entire year must be paid. This means that we can collect the full amount of advance tax due for the current year through debt collection proceedings. Interest on overdue payments will also accrue. Interest accrues from the due date and until the payment has been made. 

If you’re unable to pay

The advance tax must be paid by the due date. This applies even if you applied to change the tax when you’ve not received a reply to your application. Deferred payment of tax or other payment schemes are only granted in exceptional cases.

To estimate how much advance tax you have to pay, we collect information from last year’s tax assessment.

You can change the advance tax at any time during the year.

If your business profit is higher or lower than what is listed on your tax deduction card, you should change the amount. You calculate the business profit by adding up incomes and deducting any expenses related to your sole proprietorship.

If you’ve paid too little advance tax, you’ll have to pay the underpaid tax the following year. If you pay too much in advance tax, you’ll get a tax refund in the tax assessment the following year.

If you change your tax deduction card close to the payment deadline, you’ll still have to pay the previously assessed amount, but we will adjust the amount for the next period.

Log in and change your advance tax

Sickness benefit

The sickness benefit from NAV for self-employed persons is not subject to withholding tax, which means that NAV will not deduct tax from payments. However, the benefit is not tax free, so you must make sure you pay advance tax of your sickness benefit as well. You enter sickness benefit for self-employed persons in a separate item in the application for a tax deduction card. The item is found under the category “Business”.

You can adjust the allocation between advance tax and tax deductions.