Form RF-1028

Tax return for private limited company, etc.

The tax return for private limited companies with all forms/attachments must be submitted electronically by 31 May.

Who should submit the form?

The tax return for private limited company, etc. must be submitted by private limited companies, Norwegian registered foreign companies (NUF), securities funds, banks, pension funds, cooperative enterprises and other non-personal taxpayers.

 

If you find that something is incorrect or missing from your tax returns for 2019, 2020 or 2021, you do not need to make an appeal. Instead, you must change the information yourself. You make the change by submitting a new and complete tax return for the relevant income year. It is not sufficient to submit corrected forms separately.

How to correct

You submit a new and complete return from your professional system via Altinn. If the changes are made directly in Altinn, you’ll find previously submitted returns under “Archive” in Altinn. Choose “Create new copy” and correct the relevant forms. Sign and re-submit. You do not have to inform the Tax Administration about the changes.

Please note that if you wish to change the account number for previous years, you can not use the account number field in the form RF-1028. You must log in via the Tax Administration’s website to change or register your account number.

Log in here to submit a new and complete return:

 

If a company has been deleted and not submitted a tax return, you may use this method to be able to submit the tax return for the company.

You can still find a deleted enterprise in Altinn. It requires that you have the right access/role in Altinn to represent the company. Read more about roles and rights on Altinn’s website. 

What you must do:

  • Log in to Altinn and tick the box for “Show deleted entities”. You can find this box next to the overview “All your parties”.
  • If you cannot see the box, click on your name in the upper right corner. Then select “+ Show all parties”.

It may also be necessary to make a change in the settings under "Profile":

  • Select "Profile" og "Advanced settings".
  • Scroll all the way down the page until you find this:

profilvalg_AS_eng.PNG

  • Tick the box shown above and press "Save".

You must open a tax return for the company.

  • Select “new form” and search for RF-1028.
  • Click on the form Skattemelding for formues- og inntektsskatt - aksjeselskap mv. (Tax return for wealth and income tax - private limited company, etc. – in Norwegian only)
  • Click “Start service”.

You must select an attachment form

When submitting RF-1028, the company is required to submit RF-1167 Næringsoppgave 2 (Income Statement 2, in Norwegian only) and RF-1052 Avstemming av egenkapital (Reconciliation of equity, in Norwegian only) with the tax return. Other forms may also be required, depending on the activity carried out by the company, for example: RF-1217 Forskjeller mellom regnskapsmessige og skattemessige verdier (Differences between value assessments according to accounting principles and tax value, in Norwegian only) and RF-1084 Avskrivning (Depreciation, in Norwegian only).

  • When you’re logged in to your tax return, you can find the attachments by clicking on List – forms and attachments. Here you’ll find the forms.
  • Complete the tax return with all the required attachment forms, and submit via Altinn.

  • Businesses can apply for extended deadline. The deadline for receipt of applications is 31 May.
  • New deadline for businesses who are granted an extension, will be 30 June. No extensions will be granted beyond this date. 
  • If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
  • Spouses of self-employed persons who are not self-employed themselves do not need to apply for extention of the deadline. Spouses will automatically be granted the same extended deadline as the self-employed person.

If you are unable to submit within the deadline, you may be issued with an enforcement fine.

 

The Tax Administration is simplifying the tax return

The new tax return will reduce time spent and improve the quality of submitted information.

Self-employed persons will receive the new tax return for the income year 2021 in 2022. The rest of the business community will follow in 2023 and 2024.

Like the tax return for wage earners and pensioners, all forms will be removed and replaced with topics. 

See more details about the new tax return for businesses

In 2022, most businesses must submit the tax return in a "standardised digital format". The reason for the changes is to simplify the submission of tax information.

Understand what the change will mean for your business