Foreign enterprises that enter into contracts with another enterprise or with a public institution, either onshore in Norway or on the Norwegian Continental Shelf, are required to report own employees working on the contract to the Central Office – Foreign Tax Affairs (COFTA).
The employees are to be reported on the form RF-1199 «Information about contracts, contractors and employees». COFTA issues tax deduction cards based on the information provided in the form RF-1199. Please note that all employees with a foreign employer should have their tax deduction card issued by COFTA.
The easiest way to report is electronically at www.altinn.no. Altinn is a website for reporting public forms. It is also possible to report by post.The required forms are found here. Print the forms and send them to COFTA. It is also possible to contact COFTA in order to have the necessary forms sent to your address.
Failure to report contracts and employees may result in the contractor being fined or held responsible for the unpaid taxes of any subcontractor.