Exporting to and providing installation services in Norway

Deviating obligations

Norway is not a member of the EU, that is why different rules and additional obligations regarding postings apply in this country.

Any company doing business in Norway must register in advance with the Brønnøysund Register Center and receive a Norwegian organization number (so-called “NUF registration”). The procedure takes a few weeks. It is required to report not only posted employees, but also contracts with (Norwegian) customers. Posting notifications are submitted to the Norwegian Tax Office and not to a labor inspectorate, as common in most EU countries. Every reported employee receives a Norwegian D-number. Monthly payroll reporting is mandatory starting from 2020, even if no salary is paid in Norway.

VAT registration with the Brønnøysund Register Center is mandatory once a foreign company’s turnover with Norwegian customers has exceeded NOK 50,000 during a 12 months’ period. After VAT registration has been completed, invoices to Norwegian customers must include local, Norwegian VAT (25%).

Besides the above formalities, also take Norwegian import VAT into account, when importing goods into (non-EU) Norway.

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