Anyone that conduct business activities in Norway is liable to register the company with the Norwegian authorities. This also applies even though the activities are not performed by the company itself, i.e. if the entire assignment is contracted out to subcontracts.
Central Coordinating Register for Legal Entities (Enhetsregisteret)
Registering in the Central Coordinating Register for Legal Entities (CCRLE) is the minimum requirement. As long as you have reporting or registration obligations in Norway, you are additionally obliged to register with the CCRLE.
Such registration will grant a Norwegian ID-number/organization number. This number is required in all correspondence with public authorities, as well as when entering into contracts, invoicing etc.
Download free guide: Norwegian compliance, formalities and reporting responsibilities
Register of Business Enterprises (Foretaksregisteret)
If you conduct business activities in Norway, you are additionally obliged to register in the Registry of Business Enterprises. If you are incorporated in another country and register in Norway as a foreign company (NUF) administrative practice indicates that you are exempt from this registration obligation if the turnover in Norway is less than NOK 50 000 or the activity lasts for less than three months.
VAT-Register, employee and employer register and register of cccounts
If the total turnover in Norway is more than NOK 50 000 and you provide VAT applicable goods or services, you will also have to register in the VAT-Registry. Note that the sale of most goods and services are VAT liable in Norway.
Further, you will have to register in the Employee/Employer register if you have employees present in Norway. This is regardless of whether the employees are hired in Norway or if they are seconded on the assignment in Norway. The reporting is done alongside the salary report, i.e. “A-melding”.
Additionally, most companies are obliged to file annual accounts to the Register of Accounts. These accounts will be made publicly available.
A foreign company can be exempt from the obligation to file annual accounts if the company does not have a lasting connection to Norway and the annual turnover is less than NOK 5 000 000.
Tax and employee registration – RF-1199, tax cards, ID-control and D-number
There is no separate corporate tax registration in Norway, and the organization number mentioned above will function as the company’s Tax Identification Number (TIN). Note that you are liable to file a tax return in Norway if you are tax liable according to internal tax legislation. This regardless of whether any actual taxation could be limited by a relevant double taxation avoidance agreement between Norway and the relevant state.
The Norwegian tax authorities enforce the filing of tax returns, and you could be liable for penalties or compulsory fines for non-compliance.
Also read: Taxes in Norway - employee taxation
All contracts and foreign employees used to perform assignments in Norway must be reported to the tax office on forms called RF-1198 and RF-1199. Further, the employees must apply for a tax deduction card, undergo an ID-control and apply for a Norwegian ID-number (called d-number).
For more information download our practical guide to Norwegian compliance, formalities and reporting responsibilities.