Registration obligations

The entity will receive an organisation number, and (if applicable) a VAT registration number. The registration in The Register of Business Enterprises does not require that the business has a Norwegian business address.

When assessing whether the activities conducted in Norway qualify as business activities, several factors must be taken into consideration. If the business in Norway has a turnover of NOK 50 000 or more within a 12-month period, and the activity is running for more than 90 days, it will usually be regarded as business activity that is liable for registration.

Registration in the Register of Business Enterprises is subject to a registration fee. Note that such registration is mandatory, and regardless of the company's tax liability to Norway. The registration itself will not cause tax liability to Norway.

Foreign companies which do not carry on commercial activity, but still require a Norwegian organisation number, are entitled to register in the Central Coordinating Register for Legal Entities.