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 other countries, activities in
Norway are sometimes tax-exempt.
Contracts and sub-contracts awarded to a foreign
be reported to the Tax Administration. Foreign contractors are obligated to
report who their employees are.
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
All business enterprises engaged in business
activities in Norway are obligated to
prepare accounts detailing their activities