Obligation to register in the Register of Business Enterprises for associations engaged in business activity
Last updated: 23 December 2025.
Only associations engaged in business activity are required to register in the Register of Business Enterprises.
When is an association considered to be engaged in business activity?
An association is considered to be engaged in commercial activity when it actually carries out business operations.
Even if the activity is extensive and takes place over a long period, it is not considered business activity if it cannot generate a profit. This applies to many sports clubs and hobby groups.
If the association is liable to pay tax, or must register in the Value Added Tax Register (the VAT Register), it is considered to be engaged in business activity and must register in the Register of Business Enterprises. You can find more information about the rules at skatteetaten.no.
Four criteria that can help you assess whether your association is carrying out business activity
- it does not need to have the aim of making a profit
- it does not need to actually generate a profit
- it is enough that the activity could, objectively, generate a financial surplus
- letting or selling property or premises may be considered business activity if the scale is large enough
- passive management of capital is normally not considered business activity
Small or occasional activities are not considered business activity.
Single events, such as a festival. are normally not considered business activity.
The association must be financially responsible for the activity.