‘Businesses assessed as a partnership’ (Norwegian abbreviation ‘SDF’) is the collective term for businesses which are assessed as a partnership according to the net method. This umbrella term also covers businesses referred to in Section 1-2(c) of the Partnership Act regarding internal partnerships (IS). Internal partnerships are not registered in the Register of Legal Entities or the Register of Business Enterprises and are consequently not identified through an ordinary organisation number. However, like other businesses assessed as a partnership, internal partnerships are obliged to submit a company tax return and partner returns to the tax authority - see Section 8-9 of the Tax Administration Act. These businesses must therefore be registered in the Norwegian Tax Administration's register/census. In this register, the businesses are assigned an internal identification number. This number can also be used in connection with electronic submissions via Altinn. Changes to Altinn roles for internal partnerships must also be reported to the Norwegian Tax Administration in this way. These roles will not be updated on the basis of a company tax return or similar.
Recently established internal partnerships must contact the Norwegian Tax Administration in order to be registered with such ID numbers. To avoid technical difficulties when making submissions, it is important that the business ensures that it is allocated as ID number as soon as possible after its foundation and well in advance of the submission deadline.
To register a business and assign an ID number, the Norwegian Tax Administration will require the following information:
- Name of the company
- Date of establishment
- Purpose of the enterprise
- Postal address of the enterprise
- Office municipality
- Principal – name and personal ID number/organisation number
- Manager – name and personal ID number/organisation number
- Auditor – name and personal ID number/organisation number
- General manager – name and personal ID number
Businesses anywhere in the country can submit information to and, where appropriate, receive more information from Skatteetaten fastsetting SDF.
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