Norwegian registered foreign business (NUF)

Last updated: 21 March 2018 .

All foreign businesses in need of a Norwegian organization number must register as a Norwegian registered foreign business (NUF).

Foreign businesses that are doing business operations in Norway are obliged to register in The Register of Business Enterprises. Foreign businesses which are not doing business in Norway have the right to register in The Central Coordinating Register for Legal Entities.

It is the foreign business in country of origin which is responsible for the business in Norway.

Frequently asked questions about Norwegian registered foreign business (NUF)

Does it cost anything to register a NUF?

If you only wish to register the business in the Central Coordinating Register for Legal Entities, this is free of charge. If you wish to register in the Register of Business Enterprises, there will be a charge.

On the page headed Duty to register in the Register of Business Enterprises for NUF you will find information about register requirements.

When can I use electronic submission of the Coordinated register notification?

If you wish to make changes to the information registered on your NUF, you can in most cases do this by submitting an electronic version of the form Coordinated register notification. If there are changes or new information about the business in the country of origin, you may not apply electronically.

For businesses registered with the Register of Business Enterprises, it is not possible to use electronic forms if there is no registered or reported, a general manager, a Norwegian representative, a board for the Norwegian business or a person with signature rights.

How to register the business in the VAT Register?

When you have sold goods or services for more than NOK 50,000 in the course of a twelve month period, you must register the business in the VAT Register. You can do this through the form Coordinated register notification.

This form is also used for changes, termination, closure or transfer of commercial activities that are liable for VAT.

You will find more information about the VAT Register with the Tax Administration.

When does NUF have an accounting obligation?

NUF that carries out commercial activities in Norway, and is taxable to Norway according to Norwegian domestic legislation, has accounting obligation and an obligation to submit annual accounts to the Register of Annual Accounts.

If the NUF, which is registered in the Register of Business Enterprises, has no accounting obligation, they must report this in writing for each fiscal year to the Register of Annual Accounts. On the page headed Submission of annual accounts for NUF you will find more information about accounting requirements.

When does an auditing obligation take place, and when does it expire?

NUF with an accounting obligation has a duty to audit as of the year after it passes NOK 5 millions in operating revenues.
If the business is subject to audit, the operating revenues must be below the limit for two consecutive years before the auditing obligation expires. The obligation to audit is discontinued from the third year.

How can I change a NUF into a limited company(AS)?

You cannot directly register a conversion from NUF to limited company. You must therefore

  1. register the new limited company
  2. close down the NUF

In order for the conversion to be tax-free, the limited company must be established and a notification about this submitted to the Register of Business Enterprises during the period between 1 January and the end of June in the income year. Tax deductions and calculated employer’s contribution must be made no later than 1 July.

Read more about tax-free conversion on Start and run business in Altinn.