Skattemelding for AS (Corporate Tax Return)
Annual corporate income tax return for Norwegian AS companies. Reports all taxable income, deductions, and tax liability for the income year. Filed via Altinn.no. Extended deadline available when filed through a registered regnskapsfører.
Who this applies to
- All Norwegian AS (Aksjeselskap) companies
- Norwegian ASA (Allmennaksjeselskap) listed companies
- Branches of foreign companies operating in Norway (NUF)
What to file
Main form RF-1028 (income statement for tax purposes), RF-1052 (balance sheet for tax purposes), RF-1167 (shareholder register report — can be filed simultaneously or separately by 31 January). Supplementary forms as applicable: RF-1030 (depreciation), RF-1084 (interest limitation/rentebegrensning), RF-1147 (controlled transactions).
How to file
Electronically via Altinn.no. The return must be submitted digitally — paper filing is no longer accepted for AS companies. Most accounting software (Visma Business, Tripletex, PowerOffice Go) integrates directly with Altinn for submission.
Payment due
Advance tax (forhåndsskatt) in two instalments: 15 February and 15 April of the year following the income year. These are paid based on the previous year's assessment. Any additional liability identified on final assessment is due within 3 weeks of the assessment notice. Overpaid advance tax is refunded with interest.
Penalties for missing this deadline
Late filing penalty (forsinkelsesgebyr): NOK 703 per day up to 50 days, then NOK 1,406 per day (amounts indexed annually). Maximum penalty approximately NOK 58,650. Incorrect return penalty (tillegsskatt): 10–40% of underpaid tax for errors. Deliberate evasion: up to 60% penalty.
Filing checklist
- Prepare reconciliation between accounting profit (regnskapsmessig resultat) and taxable income (skattemessig resultat) — RF-1028 reconciliation section
- Calculate saldoavskrivning (declining balance depreciation) for each asset group (saldogruppe A–J) — RF-1030
- Confirm dividends received and apply Fritaksmetoden (97% exemption if qualifying) — report 3% in income
- Check rentebegrensningsregler — if net related-party interest expense exceeds 25% of EBITDA, restriction applies (RF-1084)
- Verify skattlegging av aksjer og andeler — gains/losses on shares and subsidiaries
- Ensure RF-1167 (Aksjonærregisteroppgaven) has been filed separately by 31 January
- Confirm advance tax payments already made (forhåndsskatt) for correct offset
- Submit via Altinn using company's Organisasjonsnummer
Documents you'll need
- RF-1028: annual income statement (næringsoppgave)
- RF-1052: balance sheet for tax purposes
- RF-1030: depreciation schedule (saldoskjema)
- Supporting documentation for major deductions and any related-party transactions
- Bank statements confirming advance tax payments
Common mistakes to avoid
- Missing the standard 31 May deadline when no regnskapsfører extension is arranged — unlike personal returns, the extension to 31 August is not automatic
- Failing to apply Fritaksmetoden correctly — some accountants include 100% of dividends in income instead of the correct 3%
- Under-reporting the taxable benefit of company car (fordel firmabil) in the reconciliation
- Confusing the corporate tax return deadline (31 May) with the shareholder register report deadline (31 January RF-1167)
Never miss a Norway deadline
AccountsOS tracks every Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre) deadline and reminds you weeks ahead.
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