Courses for people who have started, or are about to start, a sole proprietorship (ENK)

Here you’ll find pre-recorded webinars with useful information for people who have just started, or are about to start, a sole proprietorship. If you've just started your business, we recommend that you view the films in the order they're presented.

The presenters speak Norwegian in these films, but English subtitles are available.

Select topic:

Introduction to the course

This course is meant for you if you’ve just started, or if you're thinking about starting, a sole proprietorship (ENK). Here you’ll find an overview of the topics in the course. You’ll also find relevant webpages, as well as information about the Tax Administration's social media presence and contact information.

 

Commercial activity

Here you’ll learn about the requirements for commercial activity, about deductions for start-up costs, about how you calculate profits, and about various kinds of taxes.

Am I self-employed?

 

Advance tax

Here we’ll tell you about advance tax for self-employed persons and how to apply for, and pay, advance tax.

Advance tax for sole proprietorships

 

Accounting and bookkeeping

Here you’ll learn about why and when you must keep accounts. We’ll explain what accounting is and what you must register. We’ll also show examples on how to enter an invoice. Finally, you’ll learn about the rules for filing and safeguarding accounts and vouchers.

Office work and accounting
Staff register

 

Documenting income

Here we’ll explain what the requirements for an invoice are, with examples. We’ll also explain what’s considered a cash sale, as well as the requirements for a cash register system, and the exceptions from this requirement.

Office work and accounting – tips and advice
Cash register system

 

Deductions for expenses

Conditions for deductions

Here we’ll explain the conditions for claiming deductions for expenses, the consequences of cash payments, and the calculation of cost of goods.

Topics and deductions for self-employed persons

 

Depreciation of assets

Here you’ll learn about declining-balance depreciation, which assets (fixed assets) you can depreciate, and examples of depreciations.

Buying assets for the business
Depreciation rates

 

Examples of deductions for vehicles, a home office, and workwear

Here you’ll find examples of deductible expenses:

  • vehicle expenses
  • a home office
  • workwear

Deductions for the use of a car for business purposes
Topics and deductions for self-employed persons

 

Other examples of deductions for expenses

Here we’ll show other deductions that you may be entitled to claim:

  • electronic communications
  • food and beverages on long workdays
  • travel with overnight stays
  • representation
  • gifts and promotional items
  • courses and education
  • welfare measures
  • expenses for pension and insurance

Board – rate for food in connection with long workdays

 

Reporting to the Tax Administration

Here we’ll show what you must report to the Tax Administration:

  • the tax return with business information
  • changes to a tax assessment
  • your obligations as an employer

Finally, you’ll learn about certificates that may be useful for you.

The tax return for sole proprietorships
Value added tax (VAT)
The a-melding
Certificate for tax and value added tax 
Information about tax and duties

 

Value added tax (VAT)

Introduction to value added tax (VAT)

Here we’ll explain about value added tax, VAT liability, and the meaning of output and input VAT. We’ll also talk about which goods and services are exempt from value added tax or are zero-rated, and show the different rates for VAT.

Value added tax (VAT)
Films with tips for businesses

 

Registration and keeping accounts

Here, you’ll find out when your business must be registered in the VAT Register, when to state VAT on a sales invoice, and about advance registration in the VAT Register. We’ll also show examples of how to recognise VAT in the accounts and how to carry out a VAT settlement.

Register, change or delete in the Value Added Tax Register (VAT Register)
How to register the business in the VAT Register (film)

 

VAT rules for different cases of sales and purchases

Here we’ll show examples of combinations of sales exempt from VAT and vatable sales. You’ll also get information about retrospective value added tax returns, import VAT, deductions for input VAT, partial deductions for VAT, and restrictions in the right to deductions.

Value added tax (VAT)
Value added tax (VAT) on services the business has purchased from abroad

 

Submission of the VAT return and deletion from the VAT Register

Here we’ll tell you about submitting the VAT return, payment deadlines, and the consequences for late submission and overdue payment. And, finally, about deletion from the VAT Register, and how to terminate the business in the Brønnøysund Register Centre via Altinn.

VAT return: View, change and submit
Enforcement fine
Films with tips for businesses
Closing your business
How to register the company and submit VAT returns (film)