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Do you live in another Nordic country and intend to work as a self-employed person in Norway?

This applies to you who live in another Nordic country and intend to work as a self-employed person in Norway. The information only applies to the income from your activities as a self-employed person.

Registration in Norway

Registering in the Central Coordinating Register for Legal Entities / the Register of Business Enterprises

Persons who are planning to engage in business activities in Norway (sole proprietorships) are obliged to register in the Register of Business Enterprises if they sell goods ('trading in purchased goods') or have more than five employees. For other sole proprietorships, registering in the Register of Business Enterprises is voluntary.

Persons who are not obliged to register in the Register of Business Enterprises can register their business in the Central Coordinating Register for Legal Entities. When registering in the Central Coordinating Register for Legal Entities, the business will be assigned an organisation number that can be used in connection with invoicing and opening a Norwegian bank account. Self-employed persons who are required to register in the VAT Register or as employers must also be registered in the Central Coordinating Register for Legal Entities.

Use the form Coordinated Register Notification - part 1 Main form. The form can be downloaded from brreg.no/ or ordered from the Brønnøysund Register Centre by calling +47 75 00 75 00.

Registering with the Norwegian Tax Administration

You should contact the Norwegian Tax Administration to clarify whether you will be liable to tax in Norway.

You must be registered in the VAT Register if sales or withdrawals liable to value added tax exceed NOK 50,000.

See the section on payment of tax and employer's National Insurance contributions below.

Income tax

Taxation in Norway

Permanent establishment
You are liable to tax in Norway when you are engaged in business activities through a permanent establishment in Norway. Only the income that is related to the permanent establishment is liable to tax in Norway. The income is taxed pursuant to Norwegian rules.

A definition of permanent establishment is available under General information/ Permanent establishment.

If you perform independent personal services as a doctor, auditor, engineer or consultant (free professions), you will also be liable to tax in Norway when you have stayed here for more than 183 days during a 12-month period. This applies even if you do not have a permanent establishment.

You must submit a tax return in Norway for your income in Norway.

For information about tax rates, see General information/Tax rates.

No permanent establishment
If your business activities are not carried out through a permanent establishment in Norway, or you have not stayed in Norway for more than 183 days during a 12-month period (liberal professions), your business income is not liable to tax in Norway.

Taxation in the country of residence

All business income, including business income earned in Norway, must be declared in the tax return in your residence country.

If you have paid tax in Norway, you should state this in your tax return in your residence country to avoid double taxation.

National Insurance

There are special rules about where you are to be insured. You should contact the social security authority in your country of residence or NAV in Norway for more information.

Obligation to provide information and pay tax

Reporting of assignments and employees to the Norwegian Tax Administration

Anyone who gives an assignment to or enters into a subcontract with a person or company resident abroad must provide information about the contract to the Norwegian Tax Administration. The obligation to provide information applies to all assignments that is to be performed in Norway or on the Norwegian continental shelf when the value of the assignment is more than NOK 20,000. The foreign contractor must provide information about all employees working on the assignment.

The obligation to provide information applies to Norwegian and foreign businesses and to public bodies. Private persons do not have to provide this information. Information about the assignment must be provided on form RF-1199 'Information about contracts, contractors and employees' and information on the employees working on the assignment on form RF-1198 'Information about employees'. The information can be submitted online via Altinn

You may find more information on skatteetaten.no.

Payment of tax and employer's National Insurance contributions

When you are a self-employed person engaged in temporary business activity in Norway you will be levied advance tax by the Norwegian Tax Administration. You must pay the tax to the International Tax Collection Office. If you have employees who carry out work in Norway you must deduct Norwegian tax from wages paid for work performed in Norway pursuant to Norwegian rules. The employees will be issued tax deduction cards stating the amount of tax to be deducted. If an employee has not been issued a tax deduction card, you must deduct 50 per cent tax. Employees who are not liable to pay tax on wages in Norway may apply for exemption from payroll withholding tax.

You must also pay the employer's National Insurance contributions on wages for work carried out in Norway, unless the employees have submitted EEA form A1 proving that they are insured in their residence country.

You are obliged to pay deducted tax and the employer's National Insurance contributions six times every income year. Deducted tax and National Insurance contributions must be paid to the International Tax Collection Office.

You may find more information on skatteetaten.no.

Reporting of pay and employment

The reporting of pay and employment to the Norwegian Tax Administration, NAV and Statistics Norway (SSB) is done through the a-melding. If you have paid salary or other remuneration for work or assignments you must submit an a-melding each month. The a-melding must be sent no later than the 5th of the month after the payment.

This also applies to payments for work on the Norwegian continental shelf, including work on board vessels connected to such activities.

If you have submitted information on the employees on form RF-1198 you do not have to submit information on the employment in the a-melding. However, you must submit information on salaries, deductions, advance tax deductions and the employer's National Insurance contributions each month you have paid out salary and withheld tax.

You may find more information on skatteetaten.no.

Value added tax

In Norway you must pay value added tax on the sale of most goods and services. The general rate is 25 per cent.

When you are a self-employed person you must be registered in the VAT register from and including the date your taxable sales or withdrawals exceed NOK 50,000. The liability to pay value added tax arises from the same date and you are required to collect and pay the value added tax. If, on start-up of a business, it is clear that the turnover will quickly exceed NOK 50,000, registration can take place immediately, so that value added tax can be calculated from the first krone.

Get help to register.

Information about who is liable to pay value added tax.

You may find more information on skatteetaten.no.

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