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If you expect to make a profit, you must update your tax card.",{"type":17,"tag":524,"props":525,"children":527},"steps",{":items":526},"[{\"title\":\"Estimate your profit for the whole of 2026\",\"text\":\"Subtract expected business expenses from planned income.\"},{\"title\":\"Log in to your tax card\",\"text\":\"Open your tax details on the Skatteetaten website and go to the Næring section.\"},{\"title\":\"Enter your expected ENK profit\",\"text\":\"Provide a forecast for the whole year, not only the profit earned up to the date of the update.\"},{\"title\":\"Check the determined advance payment\",\"text\":\"The amount will take into account your business activity and the other elements of your tax situation.\"},{\"title\":\"Pay the instalment using the correct KID\",\"text\":\"Use the details from the invoice you received or generate a KID for forskuddsskatt.\"}]",[],{"type":17,"tag":29,"props":529,"children":530},{},[531],{"type":23,"value":532},"Payment information is usually sent around three weeks before the due date:",{"type":17,"tag":90,"props":534,"children":535},{},[536,541,546],{"type":17,"tag":94,"props":537,"children":538},{},[539],{"type":23,"value":540},"as an eFaktura to your bank, if you use this service,",{"type":17,"tag":94,"props":542,"children":543},{},[544],{"type":23,"value":545},"to your Altinn inbox, if you do not have eFaktura,",{"type":17,"tag":94,"props":547,"children":548},{},[549],{"type":23,"value":550},"by post, if you have opted out of electronic communication.",{"type":17,"tag":29,"props":552,"children":553},{},[554,556,561,563,568,570,578],{"type":23,"value":555},"For the transfer, use the account number and ",{"type":17,"tag":40,"props":557,"children":558},{},[559],{"type":23,"value":560},"KID",{"type":23,"value":562}," number stated on the invoice. 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You will not receive a new invoice. With the standard equal split, the new instalment equals one quarter of the current annual advance payment. If the change has not been approved before the due date, you must pay the amount shown on the invoice.",{"type":17,"tag":261,"props":774,"children":776},{"id":775},"underpayment-and-additional-payment",[777],{"type":23,"value":778},"Underpayment and Additional Payment",{"type":17,"tag":29,"props":780,"children":781},{},[782],{"type":23,"value":783},"After the end of the year, your actual tax will be calculated based on the tax return. The result depends on actual income, expenses, and deductions, not on the earlier forecast.",{"type":17,"tag":167,"props":785,"children":786},{},[787,803],{"type":17,"tag":171,"props":788,"children":789},{},[790],{"type":17,"tag":175,"props":791,"children":792},{},[793,798],{"type":17,"tag":179,"props":794,"children":795},{},[796],{"type":23,"value":797},"Tax assessment result",{"type":17,"tag":179,"props":799,"children":800},{},[801],{"type":23,"value":802},"What happens?",{"type":17,"tag":191,"props":804,"children":805},{},[806,819,832],{"type":17,"tag":175,"props":807,"children":808},{},[809,814],{"type":17,"tag":198,"props":810,"children":811},{},[812],{"type":23,"value":813},"Advance payments were too high",{"type":17,"tag":198,"props":815,"children":816},{},[817],{"type":23,"value":818},"The overpayment is refunded as part of the skatteoppgjør",{"type":17,"tag":175,"props":820,"children":821},{},[822,827],{"type":17,"tag":198,"props":823,"children":824},{},[825],{"type":23,"value":826},"Advance payments were too low",{"type":17,"tag":198,"props":828,"children":829},{},[830],{"type":23,"value":831},"A tax underpayment arises",{"type":17,"tag":175,"props":833,"children":834},{},[835,840],{"type":17,"tag":198,"props":836,"children":837},{},[838],{"type":23,"value":839},"You want to reduce the underpayment before the assessment",{"type":17,"tag":198,"props":841,"children":842},{},[843,845],{"type":23,"value":844},"You can make an additional advance payment by ",{"type":17,"tag":40,"props":846,"children":847},{},[848],{"type":23,"value":849},"31 May 2027",{"type":17,"tag":29,"props":851,"children":852},{},[853,855,860,862,866,868,872],{"type":23,"value":854},"An additional advance payment, known as ",{"type":17,"tag":82,"props":856,"children":857},{},[858],{"type":23,"value":859},"tilleggsforskudd",{"type":23,"value":861},", requires the KID applicable to this type of payment. The deadline of ",{"type":17,"tag":40,"props":863,"children":864},{},[865],{"type":23,"value":849},{"type":23,"value":867}," applies to income earned in ",{"type":17,"tag":40,"props":869,"children":870},{},[871],{"type":23,"value":44},{"type":23,"value":873}," and allows you to avoid an interest surcharge on the underpayment covered by the payment.",{"type":17,"tag":261,"props":875,"children":877},{"id":876},"what-happens-if-you-do-not-pay-an-instalment",[878],{"type":23,"value":879},"What Happens If You Do Not Pay an Instalment?",{"type":17,"tag":29,"props":881,"children":882},{},[883,885,890,892,897],{"type":23,"value":884},"Failure to pay one instalment may make the entire remaining advance payment for the year due immediately. If the payment is not received within ",{"type":17,"tag":40,"props":886,"children":887},{},[888],{"type":23,"value":889},"7 calendar days",{"type":23,"value":891}," after the due date, you will receive an enforcement warning and a further deadline of ",{"type":17,"tag":40,"props":893,"children":894},{},[895],{"type":23,"value":896},"14 days",{"type":23,"value":46},{"type":17,"tag":29,"props":899,"children":900},{},[901,903,908,910,915],{"type":23,"value":902},"Continued non-payment may lead to deductions from income or seizure of assets. Late payment interest is also charged. Its rate in 2026 was ",{"type":17,"tag":40,"props":904,"children":905},{},[906],{"type":23,"value":907},"12% per year from 1 January",{"type":23,"value":909}," and ",{"type":17,"tag":40,"props":911,"children":912},{},[913],{"type":23,"value":914},"12.25% per year from 1 July",{"type":23,"value":46},{"type":17,"tag":48,"props":917,"children":919},{"id":918},"faq-frequently-asked-questions",[920],{"type":23,"value":921},"FAQ - Frequently Asked Questions",{"type":17,"tag":261,"props":923,"children":925},{"id":924},"is-forskuddsskatt-tax-on-every-invoice",[926],{"type":23,"value":927},"Is Forskuddsskatt Tax on Every Invoice?",{"type":17,"tag":29,"props":929,"children":930},{},[931],{"type":23,"value":932},"No. The advance payment is determined based on expected annual profit and the owner's overall tax situation, not as a fixed percentage of every invoice.",{"type":17,"tag":261,"props":934,"children":936},{"id":935},"does-a-transfer-from-an-enk-account-to-a-private-account-reduce-tax",[937],{"type":23,"value":938},"Does a Transfer From an ENK Account to a Private Account Reduce Tax?",{"type":17,"tag":29,"props":940,"children":941},{},[942],{"type":23,"value":943},"No. A private withdrawal by the owner is not a business expense and does not reduce taxable profit.",{"type":17,"tag":261,"props":945,"children":947},{"id":946},"what-should-i-do-if-i-have-both-employment-income-and-an-enk",[948],{"type":23,"value":949},"What Should I Do If I Have Both Employment Income and an ENK?",{"type":17,"tag":29,"props":951,"children":952},{},[953,955],{"type":23,"value":954},"You still use one tax card. You can change the proportion between tax deducted from your salary and advance payments you pay yourself, but this does not change the expected total tax amount. You can read more about combining both sources of income in the article ",{"type":17,"tag":249,"props":956,"children":958},{"href":957},"/en/news/can-i-be-employed-and-run-my-own-business-at-the-same-time-in-norway",[959],{"type":23,"value":960},"Can I Have a Job and Run My Own Business at the Same Time in Norway?",{"type":17,"tag":261,"props":962,"children":964},{"id":963},"do-forskuddsskatt-and-tax-withheld-from-employees-mean-the-same-thing",[965],{"type":23,"value":966},"Do Forskuddsskatt and Tax Withheld From Employees Mean the Same Thing?",{"type":17,"tag":29,"props":968,"children":969},{},[970],{"type":23,"value":971},"No. Forskuddsskatt is an advance payment paid independently by an ENK owner. Tax on an employee's salary is withheld and paid by the employer.",{"type":17,"tag":48,"props":973,"children":975},{"id":974},"summary",[976],{"type":23,"value":977},"Summary",{"type":17,"tag":90,"props":979,"children":980},{},[981,990,1002,1013],{"type":17,"tag":94,"props":982,"children":983},{},[984,988],{"type":17,"tag":40,"props":985,"children":986},{},[987],{"type":23,"value":61},{"type":23,"value":989}," is an ENK owner's advance tax payment, paid during the year, not the final tax resulting from the annual assessment.",{"type":17,"tag":94,"props":991,"children":992},{},[993,995,1000],{"type":23,"value":994},"The basis for the forecast is ",{"type":17,"tag":40,"props":996,"children":997},{},[998],{"type":23,"value":999},"annual profit",{"type":23,"value":1001},", meaning income less expenses, not turnover or private withdrawals.",{"type":17,"tag":94,"props":1003,"children":1004},{},[1005,1007,1012],{"type":23,"value":1006},"In 2026, the standard instalment due dates are ",{"type":17,"tag":40,"props":1008,"children":1009},{},[1010],{"type":23,"value":1011},"16 March, 15 June, 15 September, and 15 December",{"type":23,"value":46},{"type":17,"tag":94,"props":1014,"children":1015},{},[1016],{"type":23,"value":1017},"When the profit forecast changes, you need to update your tax card to reduce the risk of underpayment or overpayment.",{"type":17,"tag":29,"props":1019,"children":1020},{},[1021,1023,1029],{"type":23,"value":1022},"If you need help determining and settling advance tax payments in an ENK, call us: ",{"type":17,"tag":249,"props":1024,"children":1026},{"href":1025},"tel:+4721383821",[1027],{"type":23,"value":1028},"+47 21 38 38 21",{"type":23,"value":1030},". We help Polish people in Norway organise their business taxes.",{"type":17,"tag":29,"props":1032,"children":1033},{},[1034],{"type":17,"tag":82,"props":1035,"children":1036},{},[1037,1039],{"type":23,"value":1038},"Article author: Marcin - ",{"type":17,"tag":249,"props":1040,"children":1042},{"href":1041},"mailto:marcin@efirma.no",[1043],{"type":23,"value":1044},"marcin@efirma.no",{"title":7,"searchDepth":1046,"depth":1046,"links":1047},3,[1048,1050,1053,1054,1059,1065],{"id":50,"depth":1049,"text":53},2,{"id":145,"depth":1049,"text":148,"children":1051},[1052],{"id":263,"depth":1046,"text":266},{"id":514,"depth":1049,"text":517},{"id":592,"depth":1049,"text":595,"children":1055},[1056,1057,1058],{"id":712,"depth":1046,"text":715},{"id":775,"depth":1046,"text":778},{"id":876,"depth":1046,"text":879},{"id":918,"depth":1049,"text":921,"children":1060},[1061,1062,1063,1064],{"id":924,"depth":1046,"text":927},{"id":935,"depth":1046,"text":938},{"id":946,"depth":1046,"text":949},{"id":963,"depth":1046,"text":966},{"id":974,"depth":1049,"text":977},"markdown","content:news:forskuddsskatt-advance-tax-enk:index.md","content","news/forskuddsskatt-advance-tax-enk/index.md","news/forskuddsskatt-advance-tax-enk/index","md",{"loc":4},[1074,1078],{"_path":1075,"title":1076,"date":1077},"/news/online-store-obligations-norway","What obligations does an online store have in Norway?","2026-09-10",{"_path":1079,"title":1080,"date":1081},"/news/penalties-for-late-reports-and-filings-in-norway","What penalties apply for late reports and filings in Norway?","2026-08-28",1789033127592]