Goods transport and courier services

If you transport goods or provide courier services, you must pay tax on your income.

There are different rules depending on whether you're self-employed or receive a salary.

Does this apply to me?

This applies to you if you’re self-employed and engage in the transport of goods by, for example, van, courier vehicle, or lorry.

What you need to do

Tax deduction card and advance tax  

Check your tax deduction card  and remember to pay advance tax. You must pay advance tax on the expected profits.  

Accounting 

You must keep accounts. Record the income and expenses you have in the business continuously throughout the year.     

All businesses have a bookkeeping obligation and must keep accounts. Private limited companies also have an accounting obligation. This means that private limited companies must keep continuous accounts and must also submit annual accounts that at least show the profit, balance sheet and notes.   

The annual accounts must be submitted to the Register of Company Accounts in Brønnøysund. The submission of the annual accounts must be done in addition to the submission of the tax return to the Tax Administration. 

Income and expenses    

Businesses must enter income and expenses in the accounts. 

Income:

  • sales revenue from invoiced transports  
  • income/settlement from a transport centre or distribution company 

Expenses:

  • fuel (including electricity for electric cars) 
  • maintenance and repair costs 
  • insurance and membership in a car recovery company 
  • roadside assistance expenses 
  • leasing charges 
  • road tolls 
  • ferry expenses 

More about topics and deductions for businesses - The Norwegian Tax Administration.  

 

Sole proprietorships 

If you use the car only for the transport business, you can claim a deduction for all car expenses.  

If you also use the car for private driving, you'll only be entitled to a deduction for the portion of expenses that relate to the transport activity.  

If you use your private car for business, you can claim a deduction for up to 6,000 km. 

More about deductions for the use of a car for business purposes.     

Private limited company 

Private limited companies can claim a deduction for all expenses for a car.  

If the car is used privately by the owner or other employees, the benefit of private use must be determined and reported on the a-melding together with other salary. If the owner is not employed by the company, the benefit of private use of the car must be declared as dividend. 

More about other relevant deductions: Topics and deductions for businesses - The Norwegian Tax Administration.  

If you have assets that are used in the business, such as a car, you can claim a deduction for depreciations. You will not be entitled to a deduction for the entire purchase price in the accounts in the year of purchase but will instead receive it over time.  

In the case of assets that cost less than NOK 15,000 (NOK 30,000 in 2024), you'll be entitled to a deduction for the full amount in the year you buy the asset. 

Read more about Deductions for purchases - The Norwegian Tax Administration

 

Tax return 

You must submit the tax return with the business information by 31 May at the latest.  

The accounts form the basis for completing the business information.  

Information about cars and licences in the business information 

Information about the cars and the car expenses must be specified in the field "Commercial vehicles". You must fill in a field for each car. 

If you have a freight permit, you must also provide information under the topic "Other circumstances" and "Licence for taxi and cargo transport". 

The tax return for private limited companies and other types of companies must be submitted through an accounting or annual accounts system. 

The tax return for sole proprietorships can be submitted through an accounting or annual accounts system or submitted directly at skatteetaten.no. Sole proprietorships with an audit obligationordforklaring must submit through an accounting or annual accounts system. 

If you have a sole proprietorship, you must calculate and state personal income for your business activity.

Value added tax  

If you’re registered in the Value Added Tax Register, you must submit VAT returns. 

If you run a transport or courier business and have sales revenues of more than NOK 50,000 over a period of 12 months, you must find out whether you must register the enterprise: Register, change or delete in the Value Added Tax Register (VAT Register) 

After you're registered in the Value Added Tax Register, you must calculate value added tax at a rate of 25 percent on sales revenues from the transport of goods.   

You can claim a deduction for value added tax on purchases made for the transport business. 

If you use a car that is registered as a passenger car or van class 1 (in the vehicle register), you will not be entitled to deduct value added tax on the purchase, operating expenses, or maintenance expenses for this car. The expenses are recognised as deductions in the accounts including value added tax.   

More about value added tax: How VAT works - the Tax Norwegian Administration. 

Goods transported directly to or from abroad are zero-rated (the VAT rate is 0 percent) if:

  • There is a written agreement on continuous transport from Norway to abroad or vice versa. The agreement must contain information about the sender, place of sender, recipient, place of destination and transport cost. 
  • The transport cost must be invoiced to the goods owner, consignee, consignor, Norwegian or foreign freight forwarder or foreign carrier.
  • Additional services that are invoiced together with transport to or from abroad are also zero-rated. This applies, for example, to loading, unloading, terminal services such as labelling, weighing or packing, storage, customs clearance and freight forwarding. The decisive factor is what is included in the transport agreement.

Specific information if you

You're obliged to have a permit for freight transport when you receive payments for transports with a car over 3,500 kg in Norway and the EU/EEA. 

More about permits Transport licences and permits - the Norwegian Public Roads Administration 

Allowance for board for long-distance drivers who drive in Norway and abroad are determined at separate, tax-free rates.

Most couriers have regular employment income. You must pay tax on employment income you have as a courier. This applies whether you're a bicycle courier or driver.

Tax deduction card 

Check your tax deduction card, and make sure that your annual income includes what you will earn as a courier and other employment income you receive during the year.  

Tax return 

You must submit the tax return by 30 April at the latest. 

Expenses you have as a courier are included in the minimum standard deduction. This is a standard deduction that appears automatically in your tax return and is intended to cover most of the expenses you have had related to work. 

Couriers who are asked to register sole proprietorships  

An employer cannot decide that you start working as a self-employed person to get a job. More info: