RF-1198 and RF-1199: Reporting for foreign businesses in Norway

Foreign businesses with activities in Norway are required to report their assignments and employees to Norwegian tax authorities, using RF-1199 for contracts and RF-1198 for employees, filed online or by paper form. This obligation applies to work on Norwegian building and assembly sites, sites under a client's control, and the Norwegian continental shelf.

Missing the deadline carries real consequences — employees can be denied access to a construction site entirely, since ID cards won't be issued until the report has been filed. This article explains why the reporting requirement exists, exactly what information RF-1199 and RF-1198 require, who is responsible for filing each form, and the deadlines you need to meet to avoid delays.

Why do foreign businesses need to report RF-1198 and RF-1199?

The purpose of the reporting requirement is to make sure that the tax authorities receive information about all contracts and subcontracts awarded to enterprises resident abroad, as well as information about all employees working on the contracts. Generally, this obligation applies if the contract is executed in the following scenarios:

• On a site for building and assembly work in Norway.
• On a site under the client's control in Norway.
• On the Norwegian continental shelf.

Importantly, foreign businesses requiring ID cards for construction sites for their employees must register and file RF-1198, or an online report, as soon as possible. The ID cards will not be issued until the report has been filed, which may lead to employees being denied access to the construction site .

What should be reported on RF-1199 and RF-1198?

Foreign companies with activities in Norway must report every single assignment in Norway. The information they need to provide for each assignment is generally:

• Client's name and organization number.
• Expected start and end dates of the assignment.
• Municipality and location of the assignment.
• Contract number for the assignment.
• Names and addresses of employees working on the assignment.
• Personal identity number of each employee in their country of residence.
• First and last day of work for each employee on the assignment.

Also read: Doing business in Norway—a brief overview of your company obligations

What is the deadline for filing RF-1198 and RF-1199?

The report must be filed by the 5th of the month after commencement of work on the assignment. If the assignment started after the 20th, the deadline is extended until the 15th of the next month.

As a first step before filing RF-1199 and RF-1198, foreign companies should register with the Brønnøysund Register Centre (Central Coordinating Register for Legal Entities, CCR). Such registration may take a while, so foreign companies should start the process as early as possible.

Foreign businesses with activities in Norway are required to report their assignments and employees to Norwegian tax authorities — see our guide to starting a company in Norway for the full compliance picture.