How to register a company in Norway—4 required steps

Registering a foreign company in Norway involves up to four separate registration obligations, depending on your turnover, number of employees, and how long you operate in the country. This article walks through each step, who it applies to, and the key thresholds you need to know.

STEP 1

Register with the Central Coordinating Register for Legal Entities (Enhetsregisteret)

This is the minimum registration requirement for any company operating in Norway. Registering with the Central Coordinating Register for Legal Entities (CCRLE, known in Norwegian as Enhetsregisteret) is mandatory for any entity with reporting or registration obligations in Norway.

Upon registration, your company receives a Norwegian organization number — a unique identifier required for:

• All correspondence with Norwegian public authorities

• Entering into contracts in Norway

• Issuing invoices to Norwegian clients

This organization number also serves as your company's Tax Identification Number (TIN) in Norway. There is no separate corporate tax registration process.

Also read: How to choose the right corporate structure in Norway

STEP 2

Register with the Register of Business Enterprises (Foretaksregisteret)

Any company conducting ongoing business activities in Norway must also register in the Register of Business Enterprises (Foretaksregisteret).

If you are incorporated abroad and registering in Norway as a foreign company (NUF — Norskregistrert utenlandsk foretak), you may be exempt from this obligation if both of the following apply:

• Your total turnover in Norway is less than NOK 50,000, and

• Your business activity in Norway lasts fewer than three months

If either threshold is exceeded, registration is required.

Also read: Do the right things when doing business in Norway

STEP 3

Register for VAT, payroll reporting, and Annual Accounts

VAT registration

You must register for VAT in Norway if your total Norwegian turnover exceeds NOK 50,000 and you supply goods or services that are VAT-liable. Note that the sale of most goods and services in Norway is subject to VAT, so this threshold applies to the majority of foreign businesses operating here.

Employee and employer registration (A-melding)

If you have any employees present in Norway — whether hired locally or seconded from abroad — you must register in the Employee/Employer Register. Reporting is done alongside the payroll report, known as the A-melding.

Annual accounts

Most companies are required to file annual accounts with the Register of Accounts (Regnskapsregisteret), which are made publicly available.

A foreign company may be exempt from this obligation if:

• The company does not have a lasting connection to Norway, and

• Annual turnover in Norway is less than NOK 5,000,000

STEP 4

Tax filing, D-numbers, and employee reporting (RF-1199)

RF-1199, tax cards, ID-control and D-number

This is where most foreign companies encounter the most complexity. Several obligations apply simultaneously.

Tax filing

There is no separate corporate tax registration in Norway — your organization number (from Step 1) functions as your TIN. However, you are required to file a Norwegian tax return if you are tax-liable under Norwegian internal legislation, even if a double taxation treaty between Norway and your home country limits or eliminates the actual tax owed.

Failure to file can result in penalties or compulsory fines enforced by the Norwegian Tax Authority (Skatteetaten).

Reporting contracts and foreign employees (RF-1198 and RF-1199)

All contracts and foreign employees used to carry out assignments in Norway must be reported to the Norwegian tax office using forms RF-1198 and RF-1199.

D-number and ID control for foreign employees

Each foreign employee working in Norway must:

1. Apply for a tax deduction card (skattekort)

2. Undergo an ID control at a tax office or approved partner

3. Apply for a Norwegian D-number — a temporary national identification number issued to foreign nationals who are not permanent residents
   
   

Summary: The 4 registration steps for foreign companies in Norway

1. CCRLE registration — mandatory for all companies; grants your organization number

2. Register of Business Enterprises — required if turnover exceeds NOK 50,000 or activity exceeds 3 months

3. VAT, payroll, and annual accounts — triggered by turnover and employee presence thresholds

4. Tax filing, RF-1199, and D-numbers — applies to all companies with tax liability and foreign employees in Norway

Norwegian compliance involves multiple overlapping deadlines and thresholds, and mistakes can be time consuming and result in fines. If you are in the process of registering your company in Norway, seeking legal assistance early is strongly recommended.

In the meantime, feel free to download our guide and get a detailed overview on doing business in Norway.