Multiple sub-entities are to be registered if one of the following terms are met:
- Business activity is conducted in various branches. Each branch must employ at least 5 persons
- Business activity is run with employees in several geographical locations
Variuos branches mean that the activities fall under different industrial codes in accordance with the Standard for industrial grouping (SN2007)
Activities performed only to serve the primary activity of the main entity, should not be registered as a separate sub-entity. Examples of this may be administration, IT department and sale of self-produced goods. Such activities should only be registered as a separate sub-entity if it operates in another geographical location than the main entity’s primary activity takes place.
Multiple geographical locations
When the sub-entities are located at different addresses, this means that activity is conducted in several geographical locations. Entering different postal addresses is not sufficient to register a sub-entity.
For ambulatory activity, only permanently staffed branch offices and the like are registered. Examples of this are building and construction, transport and hiring of manpower, and temporary staff recruitment agencies.
The general rules described above, also apply to public administration. Detailed regulations for registration of sub-entities in municipalities, county municipalities and health trusts are available at www.ssb.no under reporting, Kostra, Guidance.