Foreign businesses that sell goods or services that are liable to VAT in Norway, must be registered in the VAT Register if sales and withdrawals liable to VAT exceed NOK 50,000 during a 12-month period. Written notification about the business must be sent the Central Coordinating Register for Legal Entities or the tax office in the region in which the foreign business, or its representative (see 8.6), has its place of business/place of residence.
Notification is given by filling in a special form Coordinated Register Notification, parts 1 and 2. If the business is already registered in the Central Coordinating Register for Legal Entities and all the required information in the main form was supplied in connection with this registration, part 2 «Supplement for the Value Added Tax Register» can be submitted in its own.