How to register a company in Norway—4 required steps

Foreign businesses operating in Norway must generally complete four registration steps: (1) register with the Central Coordinating Register for Legal Entities (Enhetsregisteret) to receive a Norwegian organization number, (2) register with the Register of Business Enterprises (Foretaksregisteret) if turnover or duration thresholds are met, (3) register for VAT, payroll reporting and annual accounts where applicable, and (4) handle tax filing, D-numbers and employee reporting. The right combination of steps depends on your turnover, number of employees, and how long you operate in Norway.

This article walks through each step in order, so you know exactly what applies to your business and when.

At a glance: Registration thresholds

Norwegian compliance involves multiple overlapping deadlines and thresholds, and getting the sequence wrong can be time-consuming and result in fines. Here's how the four steps break down.

Step 1: Register with the Central Coordinating Register for Legal Entities (Enhetsregisteret)

Every foreign business that carries out activity in Norway must register with Enhetsregisteret (Central Coordinating Register for legal entities) to obtain a Norwegian organization number. This is the mandatory first step — you cannot open a Norwegian bank account, sign contracts with Norwegian counterparties, or correspond with public authorities without it.

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

There is no separate corporate tax registration process — the same number is used throughout. 

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

Step 2: Register with the Register of Business Enterprises (Foretaksregisteret)

Registration with the Register of Business Enterprises becomes mandatory once either of the following applies:

• Your turnover exceeds NOK 50,000, or

• Your business activity in Norway lasts longer than three months.

Most foreign businesses operating anything beyond a short, one-off engagement will cross one of these thresholds and need to register here in addition to Enhetsregisteret.

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 less 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

Once your business is active in Norway, three further obligations typically come into play together.

VAT registration

If your turnover from VAT-liable goods or services exceeds NOK 50,000 within a 12-month period, you must register in the VAT Register (Merverdiavgiftsregisteret). Once registered, you must charge Norwegian VAT on applicable sales and file periodic VAT returns.

Also read: Should your business register for VAT in Norway

Employee and employer registration (A-melding)

As soon as you have employees working in Norway — even temporarily — you must report their pay and employment details through the A-melding scheme, Norway's monthly combined report to the Tax Administration, NAV, and Statistics Norway. This applies regardless of whether the employees are Norwegian or foreign nationals.

Annual accounts

Foreign companies in Norway are generally subject to Norwegian 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)

The final step covers the ongoing reporting obligations that keep your business compliant after registration is complete.

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

Foreign employees working in Norway need a Norwegian identification number to receive a tax deduction card and be correctly taxed. Since they typically don't yet qualify for a national identity number, they're issued a D-number (a temporary identification number) after an ID control, usually carried out at a tax office or service center. 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)

Norwegian and foreign businesses that engage contractors, or that use foreign employees on assignments in Norway, must report this through forms RF-1198 (contracts) and RF-1199 (employees). This reporting exists specifically so the Tax Administration can track foreign labor and contracting activity in Norway — missing it is a common compliance pitfall.

D-number and ID control for foreign employees

Before a foreign employee can be correctly taxed and reported, they typically need to complete an in-person ID control to be issued a D-number. Build this into your onboarding timeline, since it can't be skipped or shortcut.

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
   
   

Common mistakes to avoid

Businesses new to the Norwegian market often trip up on the order and timing of these steps rather than the steps themselves.

Also read: Doing business in Norway: 6 compliance pitfalls to avoid

Summary: The 4 registration steps for foreign companies in Norway

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

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

3. VAT, payroll, and annual accounts — register for VAT past NOK 50,000 turnover, report all employees via A-melding, and file annual accounts unless exempt

4. Tax filing, RF-1199, and D-numbers — file your Norwegian tax return and report contracts and foreign employees via RF-1198/RF-1199, securing D-numbers as needed

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.