Companies etc. that are not covered by the reporting obligation or that are exempt should not be registered.
Declarants that act as "sponsors" for other entities must be registered as a "sponsoring entity", while the other entities must be registered as a "sponsored entity".
We recommend that declarants register well before the deadline for the submission of information to the Norwegian Tax Administration, as the registration process can take a while.
Registration must take place in accordance with the applicable guidelines from the US tax authorities, which can be found at www.irs.gov/fatca
Any questions linked to registration must be addressed to the US tax authorities.