If you intend using a foreign-registered company car in Norway, you must apply for a driving permit. This permit is issued for periods of up to 12 months and you can only apply if your employer is established outside Norway.
You must log in to Altinn in order to submit your application. You should allow at least 14 days for your application to be processed.
Who can obtain a permit?
Permits can be issued to:
- employees with a permanent residence in Norway when the vehicle is made available by an employer established outside Norway
- self-employed persons with a permanent residence in Norway when the vehicle is made available by a client established outside Norway
Please note that vehicles made available by a Norwegian-registered foreign enterprise (NUF) are not considered to have been provided by an employer or client established outside Norway.
In order for a permit to be granted, the following three conditions must be met:
- The vehicle must be necessary for the performance of the duties or the assignment.
- The vehicle cannot be used in Norway on 183 days or more over a 12-month period.
- Over any 12-month period, the vehicle cannot be used for private and commercial purposes in Norway more than it is used for commercial purposes abroad, measured in terms of the number of kilometres travelled.
Who must apply?
It is the employee or self-employed person who will use the vehicle who must apply for permission. If you intend changing your foreign-registered company car, you must apply for a new driving permit.
Documentation and consequences in the event of a breach
You should be aware that persons who are issued with a driving permit must be able to prove that they meet the conditions at all times. If you have been issued with a permit and your situation changes so that you no longer meet the conditions, you must export or obtain customs clearance for the vehicle. Any breach of the regulations will trigger an obligation to pay taxes and you may also have to pay additional tax.
How do I document the use?
You must retain documentation of the actual use. You can do this by keeping a vehicle logbook, in which you record relevant information on a daily and/or ongoing basis. For example, you should record where the trip starts and ends, the reason why you are using the vehicle and the distance travelled (odometer reading).
You will find the rules concerning the use of foreign-registered company cars in the Regulation relating to duty-free import and temporary use of foreign-registered motor vehicles in Norway (Lovdata).
The Directorate of Taxes has prepared remarks concerning the regulation. You will find these remarks in the annual circular concerning non-recurring tax.