Tax liability in Norway

Foreign companies and sole proprietorships that have economic activity in Norway and on the Norwegian Continental Shelf, are generally subject to taxation in Norway pursuant to Norwegian law. However, pursuant to tax treaties Norway has entered into with outher countries, activities in Norway are sometimes tax-exempt.

You must report your contract

Contracts and sub-contracts awarded to a foreign enterprise must be reported to the Tax administration. Foreign contractors are obligated to report who their employees are.

Registration in the Value Added Tax Register

Foreign business enterprises that have turnover liable to taxation in Norway, must be registered in the Value Added Tax Register (VAT Register). However, this does not apply if the turnover and taxable withdrawal of goods and services do not exceed NOK 50,000.00 over a 12-month period.

How to register your business in the VAT Register.