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.
Self-employed persons and limited companies (AS) must log in and submit the tax return and all forms electronically.
Self-employed persons can use the paper form below to prepare and as a guide to complete the form.
Companies with no activity last year still has to submit the following forms (in norwegian only):
- RF-1028 Skattemelding for formues- og inntektsskatt - Aksjeselskap mv, RF-1167 Income statement 2 and RF-1052 Avstemming av egenkapital.
- Business Tax Return (available in english)
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.
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
- RF-1168 Guidelines for completing RF-1167 Income statement 2 (PDF)
- RF-1168 Guidelines for completing RF-1167 Income statement 2 (Word)
Paper forms and guidance for previous years
You can use the earlier versions as support if you need to make changes 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.