Information /periodandyear/help/taxation/personal/type-1/information section 2024-09-12T19:33:52+02:00 # Information In **Information and tax - Information** you can register information about the company and add values for tax calculation. This is also where you enter additional information that is thematic or industry specific. This information is automatically transferred to relevant subjects in the tax return for businesses. Company /periodandyear/help/taxation/personal/type-1/information/company section 2024-09-12T19:33:52+02:00 # Company In the left menu below **Company** you register/update **Client information**, **Accounting office** and **Auditor**. This information is automatically transferred to relevant subjects in the tax return for businesses. Company information /periodandyear/help/taxation/personal/type-1/information/company/company-info page 2024-09-19T15:50:46+02:00 # Company information In **Company information**, some fields are populated automatically based on information that appears under **Settings - Company information**. Some company information can also be imported from the [Brønnøysund Register Centre](https://brreg.no/). Registered company information on the clients corporate identity number will be fetched.

When you start the year-end period for the first time, the import from the Brønnøysund Register Centre will be performed automatically.

To import data, simply click the button **Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. Fill in the other fields under **Client information** manually. Accounting office /periodandyear/help/taxation/personal/type-1/information/company/accounting-office page 2024-09-12T19:33:52+02:00 # Accounting office Information about the **Accounting office** can be imported from the [Brønnøysund Register Centre](https://brreg.no/) or filled out manually. Registered information about the Accounting office on the clients corporate identity number will be fetched. All information can be edited if needed. To import data, simply click the button **Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. The button is available in the following menus, - Client information - Accounting office - Auditor Auditor /periodandyear/help/taxation/personal/type-1/information/company/auditor page 2024-09-12T19:33:52+02:00 # Auditor Auditor appears in the menu on the left if you answered **Yes** to the question **Is the company subject to audit?** under **Company information**. Information about the **Auditor**can be imported from the [Brønnøysund Register Centre](https://brreg.no/) or filled out manually. Registered information about the auditor on the clients corporate identity number will be fetched. All information can be edited if needed. To import data, simply click the button **Import from BrReg.no** at the bottom of the page in **Year-end closing - Information and tax - Information**. The button is available in the following menus, - Client information - Accounting office - Auditor Basis values /periodandyear/help/taxation/personal/type-1/information/basis-values section 2024-09-12T19:33:52+02:00 # Basis values In the left menu under **Basis values**, you register values to calculate tax values. Account receivables /periodandyear/help/taxation/personal/type-1/information/basis-values/account-receivables page 2024-09-12T19:33:52+02:00 # Account receivables The **Overview** tab shows accounting value and tax value of accounts receivable this year and last year. Accounting value is displayed at client account level. The tax value displayed here is a result of entries on the **Calculated taxable value** tab. Click **Show all** to see all associated client accounts with zero values. On the **Calculated taxable value** tab, you calculate the tax value of accounts receivable. The system calculates tax write-down for the **Calculate based on formula** option. Nominal value of trade debtors and not invoiced trade debtors, confirmed losses on trade debtors, and sales revenue are automatically populated. If the amount in **Sales revenue** has both credit sales and cash sales, fill in the relevant amount for cash sales in the fields **Of which cash**. This because cash sales shall not be included in the calculation of tax write-downs of nominal value of trade debtors and not invoiced trade debtors. You can see which client accounts are part of an automatically populated field by hovering over a value field and clicking on the symbol that appears. Select **Show accounts**. In the same menu you can also select **Override amount**. If the company is newly established, you can choose to use the **Use 2% write-down** (newly established business). The system then calculates a 2% tax write-down of nominal value of trade debtors and not invoiced of trade debtors. When you do a change in this year\'s taxable value for account receivables, the system will automatically make a system voucher, so that the book value will be equal to the calculated taxable value. Under **Closing entries** you will see that the system has generated a system voucher **Calculation of tax write-down on account receivables**. Both accounting and taxable values are constantly updated in the tab **Overview**. Approve the values by clicking on the symbol in the **Done**column. Tax-related depreciations /periodandyear/help/taxation/personal/type-1/information/basis-values/tax-related-depreciations page 2024-09-12T19:33:52+02:00 # Tax-related depreciations Tax-related deprecations should be completed and submitted with the new tax return for businesses.

The registration page for balance depreciation is dynamic in relation to what is registered. Fields are only displayed if they are relevant in the situation, depending on registration in other fields.

For example, fields for transfer to profit and loss account will only appear in cases where they are relevant, e.g. if the realization date is set for balance group e, or if balance group b has a negative value in the depreciation basis, while balance groups a, c, d and j according to the tax rules never have a transfer to profit and loss account, and therefore will never show fields for transfer of profit or loss to profit and loss account.

Follow the instructions below to calculate tax depreciation. 1. Click **Add entry**, the symbol at the top right to create new depreciations. 2. Select type of entry: **Reducing balance depreciation**, **Non-depreciable** or **Linear depreciation**. An entry is created in a separate tab. 3. Fill in relevant fields. You can delete an entry by pressing the **Delete \...**button at the bottom of each tab. The first tab shows an overview of created depreciations grouped by type of depreciation and a summation of all tax-related depreciations. Tax related depreciations is automatically transferred to **Personal income**. See [](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/ny-skattemelding/poster-felter-og-temaer/)[Items, fields and topics in the new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) for more information. ## Field explanations ## Balance depreciation Id : A numeric id is suggested when you create a new taxable depreciation. Asset group : Select the asset group to which the fixed asset belongs. Balance basis per 01.01 : Enter a positive or negative balance from 31.12 last year. Calculated impaired value of discontinued assets : If the balance must be reduced by the impaired value of an asset. Enter the calculated value here. Cost price - new acquisitions : Enter the cost price for operating assets acquired during the income year. Fixed assets must be entered here if it is assumed to have a useful life of at least 3 years and the cost price of the fixed asset is NOK 15,000 (including VAT if there is no right to deduct) or higher. For buildings acquired during the income year, the cost price shall be divided between the building balance and the balance j for fixed technical installations. Cost price - improvements : Enter costs on existing or newly acquired fixed assets in their entirety. Maintenance can be expensed directly. If you choose to activate higher maintenance costs, further information must be provided. In the case of expenses on buildings acquired during the income year, the cost price shall be divided between the building balance j for fixed, technical installations. Government grants etc : Enter public subsidies, with the exception of investment subsidies to the districts in accordance with regulations issued by the King, to be written down on the cost price. Adjustment of input VAT : Enter any change in cost price as a result of an adjustment of input VAT in accordance with the VAT Act. Remuneration (sales value on withdrawal) : Upon realization and withdrawal of fixed assets in group a, b, c, d or j, it is possible to write-down the whole value or parts of the value on the balance in the relevant group instead of the income recognition. Return of investment grants to districts : Return of investment grants to districts is calculated automatically based on registered values. The value can be overridden. Recognized direct revenue this year : Enter the part of the consideration etc. (by withdrawal the turnover value) which is entered directly to income in the realization year according to the Tax Act § 14-44 (1) and which thus shall not affect the basis for the year\'s balance depreciation, income recognition or transfer to profit and loss account. Basis for the year\'s balance depreciation, etc. : Here is the basis for this year\'s depreciation. The value is calculated based on registered values. Depreciation this year (including start depreciation) : This year\'s balance depreciation is calculated here. Remaining positive balance below NOK 15,000 will be deducted in full. The calculated value can be overridden. Income this year of negative balance : Negative balance recognized as income in balance groups a, c, d or j with at least the group\'s depreciation rate. The value is calculated based on registered values. The remaining negative balance below NOK 15,000 will be recognized as income in full. The calculated value can be overridden. Basis balance transferred to next year : The remaining positive balance as of 31.12. this year. which will be transferred to balance basis 1.1 next year. The same applies to the remaining negative balance in groups a, c, d and j. The value is calculated based on registered values. Fixed asset grants after regulations from government : Enter any grants for investment in the districts. Profit and loss account /periodandyear/help/taxation/personal/type-1/information/basis-values/profit-loss-account page 2024-09-12T19:33:52+02:00 # Profit and loss account Profit and Loss should be completed and submitted with the company tax return if you have a loss account after the realisation of fixed assets etc. Follow the instructions below to calculate any profits or loss . 1. Click **Add profit- or loss account**, the symbol at the top right to create new accounts. An account is created in a separate tab. 2. Fill in relevant fields.

You can delete an account by clicking the Deletebutton at the bottom of each tab.

The first tab shows an overview of created accounts and a summation of all profit and loss accounts. The tax values of profit and loss accounts are automatically transferred to relevant subjects in business information. See the [Items, fields and topics in the new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) for more information. ## Field explanations Profit and loss account ID : A numeric id is suggested when you create a new Profit-/loss account. Municipal : Relevant when there are several industries in several municipalities. Balance per 31.12. transferred from last year\'s profit and loss account : Enter the balance as of 31.12 in the previous income year, from the profit and loss account. \+ Total gain on realization and withdrawal : Enter all gains from the realization of fixed assets. Gain on realization of entire livestock on a farm upon termination of branch of operation : Enter all gains from the realization of entire livestock on a farm upon termination of branch of operation Incoming value from acquired profit and loss account : Enter any incoming value from acquired profit and loss account. Value of realized profit and loss account : Enter value of realized profit and loss account \- Total loss on realization and withdrawal : Enter all losses from the realization of fixed assets. = Basis for the year\'s income / deduction : Basis for this year\'s income / deduction recognition is calculated automatically based on registered values. \+ Maximum 20% as income deduction. Any remaining amount less than NOK 15,000 for deductions. : The value is calculated based on registered values. The field can be overridden by hovering over the field and selecting **Override amount**. Minimum 20% as income. Any remaining amount less than NOK 15,000 as income : The value is calculated based on registered values. The field can be overridden by hovering over the field and selecting **Override amount**. Balance profit and loss account per 31.12 transferred to next year. : The value is calculated based on registered values. Percentage for this year\'s income recognition or this year\'s income deduction : The rate for the current year is displayed. Goods /periodandyear/help/taxation/personal/type-1/information/basis-values/goods-no page 2024-09-13T13:35:28+02:00 # Goods The **Overview** tab shows accounting values and tax values of goods this year and last year. The accounting value is displayed at the client account level and is summed per inventory group and in total. Tax values displayed here are the result of entries on the **Calculated taxable value** tab. Click **Show All** to see all associated client accounts with zero values. In the **Calculated taxable value** tab, you calculate the tax value of goods. Adjust accounting value for dead stock and other adjustments to get tax value. Last year\'s tax value is entered manually the first year, and is populated automatically later years. Tax value is automatically transferred to relevant subjects and to **Changes in temporary differences**. Click **Show all** to see all inventory groups with associated client accounts with zero values. See [Items, fields and subjects in new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) for more information. Additional information /periodandyear/help/taxation/personal/type-1/information/additional-info section 2024-09-12T19:33:52+02:00 # Additional information In the menu on the left under **Additional information**, you enter information and values that are theme or industry specific. Property /periodandyear/help/taxation/personal/type-1/information/additional-info/property page 2024-09-12T19:33:52+02:00 # Property Click the **Add property** icon in the upper right corner of the page to create a new property by selecting a type of property. If you select **Norwegian real estate** you will see a dialog where you can search by address or cadastre to find you property. Click **Add**and the property is created in a separate tab. Fill in the fields that are displayed, the system only displays relevant fields based on selection in the registration. You can delete a property by clicking the **Delete property** button at the bottom of the page. The first tab shows an **Overview**of created properties. Calculated wealth tax values are transferred to **Information and tax - Wealth**. Use of car /periodandyear/help/taxation/personal/type-1/information/additional-info/car-usage page 2024-09-12T19:33:52+02:00 # Use of car Click the **Add car** icon in the upper right corner of the page to create a new car. Registration fields will be displayed and registered values are automatically included in the tax return for businesses.

Cars are created in separate tabs. You can change the name/description of each car.

Start with filling out **Information about car usage**. The value **Balance depreciation for private use (for car not leased)l** is calculated automatically based on the values registered in **List price as new car**, **Registration year** and **Balance depreciation for private use (for car not leased)**, **Reversed car expenses for the private use of a work vehicle** is calculated automatically based on entered values. The first tab shows an overview of all created cars. On this tab you have the option to create an automatic system voucher regarding returns for private use. Calculated values and other information are transferred to relevant subjects in **Tax return- Business information.** Delete a car by clicking the **Delete car** button at the bottom of the page. See the previous [official guidelines](https://www.skatteetaten.no/globalassets/skjema/2021/rf-1125b.pdf) in the form RF-1125 Bruk av bil or [Posts, fields and subjects in new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/ny-skattemelding/poster-felter-og-temaer/) for more information. ## Field explanations Car number plate : Enter the car's registration number in this field. Car category : Select one of the following car categories. : - Passenger car - Electric car : - Hydrogen car : - Van (class 2) : - Truck with weight under 7500 kg : - Truck with weight 7500 kg and more - Car reg. for 9 passengers or more (special arrangement) - Bus registered for 16 passengers or more Registration year : Enter the year in which the car was first registered as new in Norway or abroad. List price as new car : Enter the main importer\'s indicative price for the car model, before any discount,, including vat and wreck discount. Extra equipment must be included (eg radio / music system, winter tires, ski box, trailer hitch, etc.). Extra equipment that has value solely for professional use is excluded. This applies to e.g. special devices intended for the transport of tools etc. Number of kilometers during this year : Enter the number of kilometers driven in total during the income year. Number of kilometers of business use during this year : Enter the number of kilometers driven in the business during the income year. Time period : Enter time periods from date to date for when you have used the car in the business. Private usage : Enter if the business vehicle has been used privately in the income year. Electronic driving record regarding driving at work : Enter whether an electronic driving record has been kept that applies to business driving in the income year. Here you answer yes or no. Operating cost exclusive leasing and deprecations : Enter operating costs in the income year. Leasing cost : Enter costs for leasing rent in the income year. Balance depreciation for private use (for car not leased) : 17% balance depreciation based on the car\'s list price at first registration is calculated based on entered information. Reversed car expenses for the private use of a work vehicle : Value is calculated automatically based on entered values. Accommodation and restaurant /periodandyear/help/taxation/personal/type-1/information/additional-info/accomodation page 2024-09-12T19:33:52+02:00 # Accommodation and restaurant Accommodation and restaurants should be completed and submitted with the tax return for businesses. The information is used by the Norwegian tax authorities for statistics, analyzes etc. Click the **Add accommodation/restaurant** icon in the upper right corner of the page to create a new location. Relevant registration fields will be displayed and registered values are automatically transferred to the Business specification. The location is created in a separate tab. You can change the name/description for the accommodation/restaurant. You can delete a location by clicking the **Delete accommodation/restaurant** button at the bottom of the page. The first tab shows an overview of created locations. The total inventory and income and withdrawal are summed up for all accommodations/restaurant. See[Items, fields and topics in the new tax return for businesses](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/) [](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/ny-skattemelding/poster-felter-og-temaer/) for more information. Taxis and cargo transport /periodandyear/help/taxation/personal/type-1/information/additional-info/taxi-cargo-transport page 2024-09-12T19:33:52+02:00 # Taxis and cargo transport Taxi and cargo transport-should be completed and submitted with the new tax return for businesses. Start by adding a permission number and industry on the overview page. Then click the **Add vehicle** icon in the upper right corner of the page to create a new vehicle. Relevant registration fields will be displayed and registered values are automatically transferred to the Business specification. The vehicle is created in a separate tab and linked to a specific permission number. You can change the name/description for the vehicle.

The registration page for taxi and cargo transport is dynamic in relation to what is registered. Fields are only displayed if they are relevant in the situation, depending on industry.

You can delete a vehicle by clicking the **Delete vehicle** button at the bottom of the page. The first tab shows an overview of created vehicles. The total income from driving are summed up for all vehicles. See [Tax return for taxi and freight transport.](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/hjelp-til-skattemelding/drosje/) for more information. Forestry information and timber account /periodandyear/help/taxation/personal/type-1/information/additional-info/forestry-information-timber-account page 2024-09-12T19:33:52+02:00 # Forestry information and timber account This year\'s revenues and costs should be completed and submitted with the tax return for businesses. Click the **Add forest and timer account** icon in the upper right corner of the page to create a new account. Relevant registration fields will be displayed and registered values are automatically transferred to the Business specification. The account is created in a separate tab. You can delete an account by clicking the **Delete forest and timer account** button at the bottom of the page. The first tab shows an overview of created accounts. The total values are summed up for all accounts. [Skattemelding for deg som driver med skog](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/hjelp-til-skattemelding/skog/).or [Items, fields and topics in the new tax return for businesses.](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/selskap/poster-felter-og-temaer/)