The different kinds of tax return

Overview of who receives which type of tax return.

Two types of tax return are produced:

 

Overview of who receives which type of tax return Tax return for wage earners and pensioners Tax return for self-employed persons
Wage earners X  
Self-employed persons   X
Taxpayers with an ANS/KS share   X
Share fisherman of share of catch/proceeds with boat   X
Share fisherman of share of catch/proceeds without boat X  
Report,on payments to self-employed persons without permanent establishment, under NOK 50,000 X  
Report, on payments to self-employed persons without permanent establishment, over NOK 50,000   X
Tax register group 30 (resident abroad, taxable circumstances, e.g. property in Norway) X  
Tax register group 70 (diplomats, etc.) X  
Svalbard X  
Income from slate production in Alta   X
Pensioners resident abroad who receive a pension from Norway X  
Self-employed person’s spouse who has had personal income and business income transferred from their self-employed spouse X  

 

Self-employed taxpayers

In many cases, self-employed taxpayers with a gross operating income not exceeding NOK 50,000 can avoid having to submit an income statement.

New self-employed persons who are registered in the VAT register and partners in a business assessed as a partnership will be sent the tax return for self-employed persons for 2018.

People who have registered with the Register of Legal Entities during 2018 will be sent the tax return for self-employed persons.

People who receives the tax return for self-employed persons, regardless of corporate form MUST supply. The tax return with all forms / attachments MUST be submitted electronically by 31 May.

Who will only receive a tax return electronically?

Everyone who has registered contact information with a public body will therefore only receive a tax return electronically after this date, unless they have opted out of this at Norge.no. Opting in or out at Norge.no

All self-employed persons receives the tax return electronically. The tax return and all forms/attachments must be submitted electronically regardless of company form.

Who will receive a tax return on paper and when will it arrive?

If you have opted out or have not yet decided whether you are an electronic user, you will be sent a tax return on paper. The Norwegian Tax Administration sends out tax returns on paper from 31 March.

The deadline for submitting the tax return is 30 April for wage earners and pensioners, regardless of the submission method used.