To the home page

A cooperation between

Norvegijos darbo inspekcija kviečia į informacinį susitikimą lietuvių kalba. Daugiau informacijos apie tai rasite darbo inspekcijos svetainėje.

How to start and run an enterprise in Norway

You can start an enterprise in Norway if you plan to carry out commercial activity.

Commercial activity means that you, among other things, are responsible for the goods or services you sell, use your own equipment and have the possibility of generating profit over time.

If you're carrying out commercial activity, you're considered to be self-employed. Find out if you're self-employed.

Are you unsure whether you're carrying out commercial activity?

If you only have one client, you do not use your own equipment and you're not responsible for the end result, you're likely an employee and not a self-employed person. Employees have the right to a salary and holiday pay from their employer. Read more about your rights as an employee.

If you think you're an employee, but have been asked to start an enterprise, you can contact the Labour Inspection Authority by phone on (+47) 73 19 97 00, chat, Facebook or by emailing svartjenesten@arbeidstilsynet.no

How to start a sole proprietorship

A sole proprietorship is a type of enterprise that you can start in Norway.

To start a sole proprietorship, you must first register your enterprise in the Brønnøysund Register Centre. You'll need

  • a Norwegian identification number (national identity number or D number)
  • to undergo an ID check
  • a Norwegian address
  • a valid name for your enterprise
  • a description of the goods or services you plan to sell

If you do not have an identification number, you can apply for one when you register your enterprise.

If you provide building and construction or cleaning services, you're required to have an HSE card. You need permission to operate in certain sectors

When your enterprise is registered, you'll receive an organisation number. You cannot start selling goods or services until you have an organisation number.

Your rights as a self-employed person

As a self-employed person, you do not have the same rights as an employee. You should therefore ensure that you set aside money for your holiday pay, take out insurances and save for your pension. Find out more about your rights when you run a sole proprietorship.

If you need assistance, you can contact Altinn by phone on 800 33 840.

This is what you must do when you run a sole proprietorship

Pay advance tax

You must pay the advance tax the same year as you earn the money. The amount of advance tax you pay is based on the profit you expect to make.

You're responsible for notifying the Tax Administration about how much profit you expect to make. This is called applying for advance tax.

The advance tax is not final. After the income year, you must submit a tax return with information about your profit. The Tax Administration then calculates if you're required to pay underpaid tax or if you'll receive a return on your taxes. This calculation is called a tax assessment.

If you have a D number, you apply for advance tax by submitting form RF-1209.

If you have a national identity number, you can log in to apply for advance tax.

When your application has been processed, you'll receive a letter with information about how much advance tax you must pay. The advance tax is paid in 4 instalments and the payment deadlines are 15 March, 15 June, 15 September and 15 December.

If you earn more or less than the amount you stated in the application, you can log in to change your advance tax or submit form RF-1209 again.

Next year, your advance tax will be set automatically based on your business income this year. If the expected income is incorrect, you can change your advance tax.

Submit your tax return and income statement by 31 May

Starting the year after you register your enterprise, you must submit your tax return and income statement online by 31 May.

In your tax return and income statement, you, among other things, declare the amount of advance tax you have paid, the amount of income your enterprise has generated, and the deductions your enterprise is entitled to.

You'll receive a tax assessment notice between August and October, which will show if you're required to pay underpaid tax or if you'll receive a return on your taxes. You're responsible for checking that the tax assessment is correct.

Read more about the tax return and the tax assessment.

Issue invoices and keep accounts

When you run a sole proprietorship, you do not receive a salary. Instead, you're required to invoice your customers for the goods and services you sell, or to receive payment using a cash register system.

You must keep accounts if your business income is higher than NOK 50,000 per year. You must also retain accounting documentation for 5 years.

Read more about accounting.

Register your enterprise in the Value Added Tax Register

You must register your enterprise in the VAT Register if your turnover is more than NOK 50,000 during a twelve month period and you sell goods and services that are liable for VAT.

Find out if you must register your enterprise in the Value Added Tax Register (in Norwegian only).

When your enterprise is registered, you must collect VAT from customers when you sell goods and services. You must also submit the tax return for VAT to the Tax Administration every other month, where you declare how much VAT your enterprise has collected when selling goods and services and how much VAT it has paid when buying goods and services.

Read more about VAT.

Carry out your obligations as an employer

If you're an employer, you're required to pay the correct salaries, set up written employment contracts and ensure a safe working environment for your employees. You must also submit the a-melding and deduct and pay tax from your employees' salaries.

See an overview of your obligations as an employer.

Catering establishments, hairdressers, beauticians, and car repair and car care enterprises must keep a staff register.

If you provide building and construction or cleaning services, you must ensure that you and all your employees have an HSE card.

Find out how you can help your foreign workers start working quickly.

Give notice if you stop your commercial activity

When you stop your commercial activity, it's important that you take the necessary steps. You may have obligations and returns to submit even after you've closed your enterprise.

800 80 000

Write to us
Chat

800 80 000

Write to us
Chat