Updated forms for 2021 will be made available here in mid February.
Income Statement 5 for businesses with limited accounting obligations and businesses assessed as partnerships with no accounting obligations
All businesses assessed as partnerships with no accounting obligations must submit Income Statement 5.
Sole proprietorships and shared liability partnerships that prepares annual financial statements in accordance with the provision of limited accounting obligation in the Norwegian Accounting Act section 3-2b can opt to submit Income Statement 5 rather than the Income Statement 2 (RF-1167). This does not apply to shared liability partnerships where one or more of the participants is a legal entity with limited responsibility.
The content of this page applies to the tax return you submitted in 2021. We continually update the content to ensure it’s relevant for the tax return you’ll be submitting in the spring of 2022. For this reason, the description of the procedure regarding how you submit your tax return can be different, among other things because we’re implementing a new tax return for businesses.
We’ll notify you when your tax return is ready. You’ll receive help and guidance when you fill in your tax return, whether you do so at skatteetaten.no, in Altinn or in your accounting system.
Self-employed persons, businesses and private limited companies must log in and submit the tax return and all forms electronically.
Businesses can use the paper form as a preparation and guide for completing the form online i Altinn.
Income Statement 5 must be submitted as an electronic attachment to:
- RF-1030 Tax return for personal self-employed persons, etc. or
- RF-1215 Company tax return, etc. for businesses assessed as partnerships (in Norwegian only).
All forms and guidelines in norwegian only.
Guidance to completing the form
- RF-1500 Guidelines for completing RF-1368 Næringsoppgave 5 for 2020 (PDF)
- RF-1500 Guidelines for completing RF-1368 Næringsoppgave 5 for 2020 (Word)
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.
You can still change and re-submit the tax return for wage earners and pensioners and the tax return for sole proprietorships with attachment forms for 2018 and 2019 if you discover errors, or if you’ve received new or delayed information.