Income Statement 1 (RF-1175) Attachment

The deadline for submitting RF-1175 is the same as for your tax return or partnership statement.

Taxpayers who carry out business activity must submit an income statement.Income Statement 1 (RF-1175) is made especially for self-emplyed persons, etc. with a bookeeping obligation. Taxpayers who keep annual accounts have to submit Income Statement 2 (RF-1167). If you have a limited accounting obligation, you can use Income Statement 5 instead.  Self-employed persons (sole proprietorships) who have NOK 50,000 or less in gross business income are exempt from submitting income statements, see skatteetaten.no.

In addition to form RF-1175, all self-employed persons, etc. must normally submit a form for the calculation of personal income (RF-1224), form RF-1084 Avskrivningsskjema (Depreciation form – in Norwegian only) and, if applicable, form RF-1219 Gevinst- og tapskonto (Profit and loss account – in Norwegian only). If deductions are claimed for expenses relating to estate cars, vans, lorries of less than 7.5 tonnes or passenger cars (driven more than 6,000 km as part of business activities), the car form (RF-1125) must be submitted with the tax return.

For use in determining income and capital as the basis for the correct stipulation of tax and, if applicable, National Insurance contributions.