Foreign companies operating in Norway temporary

In this respect, foreign companies operating in Norway temporary or permanent are generally obligated to register in Norway and be assigned a Norwegian organisation number.

The actual registration of a foreign company cannot be done electronically, since foreign citizens need a personal Norwegian identification number (a D-number) to gain access to the electronic reporting system in Norway.

All persons holding positions identified by the Coordinated register for legal entities, e.g. the general manager and those authorized to sign for the company, shall be identified by a personal identity number/d-number/organization number, personal name/name of enterprise and address. Hence, foreign citizens without a Norwegian personal identity number must apply for a Norwegian d-number.

When the work performed in Norway is worth more than NOK 20,000, both the contract and the employees working on the actual assignment in Norway, must be reported to the Tax Administration. Foreign businesses with activity subject to value added tax need to register for VAT in Norway.

The duration of the business and the form of organization will help determine in which country the taxation should take place. The tax liability is determined by the Tax administration.

Note that you may need special permits/licenses to operate a business in certain sectors.