Reporting obligation

All assignments and any sub-assignments that are given to foreign contractors must be reported to the Central Tax Office - Foreign Tax Affairs, provided that the assignment is carried out:

  • at a construction or engineering site in Norway, or
  • at a site that is under the control of a client in Norway, or
  • on the Norwegian continental shelf.

The reporting obligation applies to both commercial organisations and public sector bodies. There is no obligation to provide information if the client is a private individual or the value of the assignment is less than NOK 10,000.

Who must submit reports?

If an assignment is notifiable, the client must report the assignment to the Central Tax Office - Foreign Tax Affairs. Both the client and the contractor are obliged to report employees. It is sufficient for one of these parties to report the information. The main client is responsible for ensuring that all sub-assignments given to foreign companies are reported.

The information must be reported regardless of any liability to pay tax to Norway of contractors and employees.

You must submit this form:

Information on assignments and employees on the assignment is reported using the following form:

The information must be reported as soon as possible and no later than 14 days after the work has commenced. If changes occur after the information has been submitted, corrected information must be given no later than 14 days after the change occurred. This also applies to changes concerning personnel who are used on the assignment.


Failure to report information may result in imposition of either an actual fine or a coercive fine.

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