Norway Sole Trader — Skattemelding & RF-1175 Return

Confirm the client is an enkeltpersonforetak (sole trader), not an aksjeselskap or ANS. Establish the tax year, whether they are MVA-registered (threshold NOK 50,000 gross revenue), and gather prior-year skattemelding and forskuddsskatt payment records. Identify any cross-border income, rental income, or employment income that sits outside this workflow.

Import full-year bank statements from DNB, Nordea, SpareBank 1, Sbanken or other Norwegian banks and classify every transaction as driftsinntekt, driftskostnad, capital item (saldogruppe), personal/non-deductible, MVA payable, or excluded transfer. Strip MVA from gross receipts for MVA-registered clients (25% standard rate). Flag representation expenses against the NOK 559-per-person-per-event limit.

Complete the RF-1175 Næringssoppgave 1 (business income statement), which is mandatory for enkeltpersonforetak with gross revenue above NOK 50,000. Compute saldogruppe depreciation (e.g. 30% for saldogruppe a office machines, 20% for saldogruppe d passenger cars), apply any prior-year underskudd (loss carry-forward) to alminnelig inntekt, and derive næringsinntekt. Calculate skjermingsfradrag if the client holds net positive business assets — this shields the risk-free return from trinnskatt and trygdeavgift.

Compute the three Norwegian income tax charges on næringsinntekt: (1) alminnelig inntekt at 22% flat on net income after all deductions and personfradrag of NOK 108,550; (2) trinnskatt on personinntekt using the 2025 bracket table (1.7% from NOK 217,401, rising to 17.7% above NOK 1,410,750); and (3) trygdeavgift at 11.0% on næringsinntekt (not the employment rate of 7.9%). Reconcile with any other income sources and confirm no minstefradrag has been applied to næringsinntekt.

Reconcile the computed tax liability against the four quarterly forskuddsskatt (preliminary tax) payments made on 15 March, 15 June, 15 September, and 15 December. Identify any restskatt (underpayment) or overpayment. If restskatt is due, advise the client to pay by 31 May to avoid underpayment interest (rentepåslag). If tax has been substantially underpaid, flag adjustment of next year's forskuddsskatt instalments via skatteetaten.no.

Log in to Altinn (altinn.no) using BankID or MinID, open the pre-populated skattemelding for the tax year, attach or reconcile the RF-1175 data, and review all pre-filled fields from third-party reporting (bank interest, employer salary, etc.). Confirm the næringsinntekt, deductions, and tax computation are correctly reflected, then submit before the 30 April deadline. Retain the Altinn submission receipt and the final skatteoppgjør (tax assessment) when it arrives.