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.
Self-employed persons, businesses and private limited companies 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 guide for completing the form online.
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 2017, 2018 and 2019 if you discover errors, or if you’ve received new or delayed information.