Form RF-1368

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.

Income Statement 5 must be submitted as an attachment to

If you are a business or self-employed person, you have to submit the tax return and all forms electronically.

As a self-employed person you need to submit electronically, but you can use this form as support whilst completing.