In many cases it is difficult to establish whether a foreign company must register for VAT in Norway. Is there a sufficiently strong connection between your business and Norway to trigger registration obligations?
The basic rule is that all Norwegian companies and foreign enterprises conducting business activities in Norway are subject to Norwegian corporate tax.
Non-Norwegian enterprises doing business in Norway will find that the basic Norwegian compliance obligations are rather burdensome, and failure to comply commonly results in severe sanctions. As always, it is better to do the right things from the beginning than to tidy up afterwards.
Foreign multinationals that wish to expand their activities to Norway must consider which kind of legal entity and corporate structure they should use. The choice may have impact on the success in doing business in Norway as well as a multitude of legal and compliance implications.
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.
The Norwegian Tax Administration performs identity controls of foreign employees in Norway. This means that all foreigners working onshore in Norway are required to meet at a tax office to verify their identity.
As a foreign multinational doing business in Norway you should be aware of the multitude of compliance obligations you must adhere to. Failure to comply may imply severe sanctions.
Topics: Corporate Law