How to get a tax deduction card if your D number is inactive
This information is for you if your D number is inactive and you need a tax deduction card. Your D number must be reactivated before you can get a tax deduction card.
What does it mean that the D number is inactive?
Your D number gets the status «inactive» five years after it was assigned to you. The D number is not invalid or deleted.
To get a tax deduction card, the D number must be active. If you already have a tax deduction card for this year but your D number is now inactive, you may still use the tax deduction card as normal. To get a new tax deduction card next year, you must reactivate your D number.
You must reactivate your D number
How you do this depends on different factors.
If your D number is five years old or more
If you’re going to work in Norway and have a D number that is five years old or more, you must attend an ID check.
You must book an appointment for an ID check yourself. Remember to bring a valid passport or a national ID card.
Once your D number has been reactivated, you can order your tax deduction card.
If you do not need to undergo an ID check
To reactivate your D number, you must send us a certified copy of your passport or national ID card.
- Persons living abroad who receive their pension from Norway and who have limited tax liability to Norway.
- Foreign nationals who only work on the Norwegian continental shelf.
- Seafarers employed on NIS/NOR vessels who are tax residents abroad.
- Fishermen on Norwegian fishing vessels who are resident in another EEA state and are not staying on the Norwegian mainland.
- Foreign board members of Norwegian companies who have limited tax liability to Norway.
- Persons receiving a salary from the Norwegian State for work performed abroad who have limited tax liability to Norway.
- Persons receiving a salary from Norwegian educational institutions who are staying for up to 14 days.
Some people can apply for an exemption.
How to submit
Send a certified copy of your ID document by post. Also include the reason why you’re exempt from undergoing an ID check. You can find the list of persons who are exempt from an ID check above.
Send to
The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Some people can apply for an exemption from undergoing an ID check in person
The following persons must first apply for an exemption from undergoing an ID check in person:
- Persons who receive a taxable payment from Nav or other similar pension providers and who live abroad.
- Persons who have difficulty visiting a Norwegian tax office because of illness or long travelling distances.
To apply for an exemption from ID checks, you must send us an application and attach a certified copy of your passport or national ID card.
You must send the application to:
The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Requirements for a certified copy of proof of identity
Your ID document must include your photograph, full name, date of birth, gender, expiration date, citizenship, and a machine-readable zone (MRZ).
A certified copy means that an independent third party has seen your original ID document and can confirm that the copy is true to the original. This must be confirmed with a signature, stamp and date.
The copy must:
- be in colour
- include both the front and back of the proof of identity
- be no older than three months
- be sent by mail
- a notarius publicus in Norway or abroad
- a Norwegian public authority, for example:
- a tax office
- the police
- the Labour and Welfare Administration (Nav)
- the Brønnøysund Register Centre
- a Norwegian foreign mission
- a Norwegian court
- a Norwegian municipality
- a Norwegian authorised accountant
- a Norwegian lawyer
- a Norwegian realtor
- a Norwegian authorised or state authorised auditor
- a Norwegian bank
- a Nordic population registration authority
- Nordic police