Everyone who is engaged in business activity in Norway or on the Norwegian continental shelf must have a Norwegian organisation number. The same applies to enterprises that only have employees who work in Norway.
An organisation number is assigned on registration in the Central Coordinating Register for Legal Entities in Brønnøysund on form BR1080 «Coordinated register notification section 1 - Form for Norwegian registered foreign business enterprise (NUF)»., www.brreg.no. Report any change of the enterprise’s address or cessation of business on the same form.
Reporting of contracts and employees
Information about contracts and employees used in connection with a contract must be reported using form RF-1199 «Information about contracts, contractors and employees».
For more information about the duty to report, see page 7.
Value added tax (VAT)
Foreign businesses that sell goods or services that are liable for VAT in Norway, must be registered in the VAT Register if sales and taxable withdrawals exceed NOK 50000 during a 12-month period. For registration use form BR1011 «Coordinated register notification section 2 - Supplement for the Value Added Tax Register».
VAT Return must be submitted six times a year.
Payment of advance tax
Foreign enterprises are liable to pay taxes in advance. Limited liability companies pay advance tax in two instalments in the year following the income year and self-employed persons pay advance tax in four instalments during the income year.
Tax deduction card for employees
All employees working in Norway or on the Norwegian continental shelf must have a tax deduction card.
To receive a tax deduction card employees working onshore are obligated to attend an ID validation . Employees working offshore who are resident abroad are exempted from attending the ID validation in person. For more information about ID validation visit www.taxnorway.no.
Employers must deduct tax using the rate given in the employees’ tax deduction cards. Electronic tax cards are available on altinn.no. If the employee does not have a tax deduction card, the employer must deduct 50 per cent tax.
Reporting and payment of tax withholdings and employer’s National Insurance contributions
Any employer with employees in Norway is obligated to report information about wages and allowances using a-meldingen. For more information visit www.altinn.no/a-ordningen
The tax withholding must be put into a Norwegian bank account (the employer is obligated to open an tax deduction account for this purpose).
The employer shall pay Norwegian National Insurance contributions if the employee does not have an exemption (A1 Certificate concerning the Social Security legislation which applies to the holder). For questions about the A1 form, please contact NAV.
Tax withholdings and employer’s National Insurance contributions are paid to the Tax Collector – Foreign Tax Affairs. For more information visit www.taxnorway.no
An employer or employee can apply to COFTA for exemption from tax withholdings for the employee. The grounds for the exemption must be stated in the application.
Tax return for income and wealth tax
Foreign businesses have a duty to submit a tax return for income and wealth tax and all forms/attatchments electronically through www.altinn.no by 31 May in the year following the income year.
Companies must submit the forms RF-1028 «Tax return for corporations» and RF-1045 «Extract of accounts». Self-employed persons must submit the forms RF-1030 «Tax Return» , RF-1175 «Income Statement 1» and RF-1224 «Personal income from sole proprietorship».
Self-employed persons who do not receive a pre-completed tax return on form RF-1030 must submit form RF-1281«Tax Return for persons who have not received a pre-completed tax return ». This form is found on www.taxnorway.no and can not be submitted electronically.
Tax assessment notice
The tax assessment notice is an overview of the amounts on which the tax assessment is based. It shows whether the withholding tax paid is more or less than the tax that has been assessed. The tax assessment notice is sent to the foreign businesses registered address no later than 1 December in the year following the income year.