Form RF-1167

Income statement 2

Limited liability companies and other enterprises who keep accounts according to the Account Act or IFRS (International Financial Reporting Standard), should submit Income statement 2 electronically as part of the tax return or company tax return.

Postponed deadline

The deadline for submitting the tax return for self-employed persorns and businesses is postponed from 31 May to 31 August. It's not possible to apply for further postponement. However, we encourage you to report mandatory information as early as possible.

If your spouse has been granted an extension to the deadline, you will automatically be given the same extended deadline. The same applies to partners in businesses assessed as a partnership.

Self-employed persons and limited liability companies (AS) must log in and submit the tax return and all forms electronically.

Self-employed persons and businesses can use the paper form as a preparation and a guide to complete the form.

 

Companies with no activity last year still has to submit the following forms (in norwegian only):

Self-employed persons (sole proprietorships) have an obligation to prepare annual accounts if the business had assets with a combined value of more than NOK 20 million during the year, or an average number of employees above 20 full-time equivalents.

Self-employed persons and others without obligation to prepare annual accounts should submit Income statement 1 or Income statement 5 instead.

Foreign companies and other businesses who are assessed with tax municipality "2312 Utland", should submit the form RF-1045E Extract of Accounts.

Companies who keep accounts according to the Account Act or IFRS (International Financial Reporting Standard), or simplified IFRS, must also submit  RF-1269.

Foreign limited liability companies and other businesses who prepare annual accounts according to the Accounting Act or IFRS (International Financial Reporting Standard), should submit Income Statement 2.

All paper forms and guidance in norwegian only.

Guidance to completing the form

Paper forms

Paper forms and guidance for previous years

 

You can use the older forms as a guide if you need to change something in previously submitted tax returns.

If you find errors or missing information you need to submit a complete, new set of tax return forms for that year, to replace the one you have submitted earlier. It is not enough to submit the changes as single forms. Log in here to submit a complete, new set of tax return forms: (in norwegian only)

How to correct

You submit a complete, new set of tax return forms in your system via Altinn. If you do this directly in Altinn, you will find the tax returns you submitted earlier in "Arkiv" in Altinn. Select "Lag ny kopi" (make a copy) and do the necessary changes. Sign and resubmit. You do no need to inform Skatteetaten about the changes.