Registration obligations for foreign limited companies in Norway
All entities that carry on business activity in Norway or on the Norwegian continental shelf through a sole proprietorship must have a Norwegian identity and organisation number. The same applies to those who only have employees who work in Norway.
You must obtain a Norwegian identity number to access services from public authorities and other organisations. There are two different types of identity numbers: a D number (temporary number) and a Norwegian national identity number.
Organisation numbers can be obtained through registering with the Brønnøysund Register Centre.
All foreign enterprises that are required to have a Norwegian organisation number must be registered as a Norwegian-registered foreign company (NUF). The foreign company is responsible for operations in Norway. If the foreign company is a sole proprietorship, it will also be considered to be a sole proprietorship in Norway.
If you opt to set up a sole proprietorship, it will constitute independent commercial activity that is operated under your full personal responsibility. In order to register the sole proprietorship, you must carry on commercial activity. This is activity which has a certain scope and duration and which is carried on at your own expense and risk. If you establish a Norwegian sole proprietorship, you will be assigned an organisation number that is required for all commercial activity in Norway.
You set up the enterprise with the Brønnøysund Register Centre.
The owner of a sole proprietorships must pay advance tax.
Foreign enterprises working on a contract in Norway or on the Norwegian continental shelf must report information on their employees in the contract and employment register.
This doesn't apply if your client is a private individual. In this case, your employees must be registered in NAV's employee register. You do this in the a-melding in Altinn.
If you've given an assignment to a foreign enterprise, you must report information on the contract if it is carried out in Norway or on the continental shelf.
Any self-employed person, or person responsible for an organisation with turnover above a certain threshold amount, will normally be obliged to register the enterprise in the Value Added Tax Register.
To register a foreign enterprise in the Value Added Tax Register, a representative of the company must be an online user and the correct roles in Altinn.
Winding up an enterprise
If you no longer wish to carry on commercial activity in Norway, you must wind up your sole proprietorship or delete the registration of the NUF.