[{"data":1,"prerenderedAt":5159},["ShallowReactive",2],{"articles-en":3,"footer-articles-en":4290},[4,440,1151,1703,2841,3803],{"_path":5,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":9,"description":10,"date":11,"category":12,"image":13,"body":14,"_type":433,"_id":434,"_source":435,"_file":436,"_stem":437,"_extension":438,"sitemap":439},"/news/accounting-cost-calculator","news",false,"","Accounting cost calculator in Norway 2026","After starting a business in Norway, it’s crucial to find the right and affordable accounting service. This calculator helps you estimate how much you’ll pay!","2026-01-13","Accounting","/assets/images/blog/accounting-cost-calculator.jpg",{"type":15,"children":16,"toc":424},"root",[17,26,33,80,91,121,127,171,190,205,209,216,235,270,275,309,320,326,338,371,395,400,408],{"type":18,"tag":19,"props":20,"children":22},"element","h1",{"id":21},"accounting-in-norway-where-is-it-most-cost-effective-profitability-calculator-for-2026",[23],{"type":24,"value":25},"text","Accounting in Norway – where is it most cost-effective? Profitability calculator for 2026",{"type":18,"tag":27,"props":28,"children":30},"h2",{"id":29},"starting-a-new-business-what-about-accounting",[31],{"type":24,"value":32},"Starting a new business – what about accounting?",{"type":18,"tag":34,"props":35,"children":36},"p",{},[37,43,45,50,52,57,59,64,66,71,73,78],{"type":18,"tag":38,"props":39,"children":40},"strong",{},[41],{"type":24,"value":42},"Running a business in Norway",{"type":24,"value":44}," comes with ",{"type":18,"tag":38,"props":46,"children":47},{},[48],{"type":24,"value":49},"several important obligations",{"type":24,"value":51},". First and foremost, there is the ",{"type":18,"tag":38,"props":53,"children":54},{},[55],{"type":24,"value":56},"annual tax return",{"type":24,"value":58},". This is the ",{"type":18,"tag":38,"props":60,"children":61},{},[62],{"type":24,"value":63},"most important requirement",{"type":24,"value":65},", as it allows you to legally declare and settle your income. In addition, once your turnover exceeds ",{"type":18,"tag":38,"props":67,"children":68},{},[69],{"type":24,"value":70},"NOK 50,000 over the past 12 months",{"type":24,"value":72},", you are required to ",{"type":18,"tag":38,"props":74,"children":75},{},[76],{"type":24,"value":77},"register for VAT (MVA)",{"type":24,"value":79},".",{"type":18,"tag":34,"props":81,"children":82},{},[83,85,90],{"type":24,"value":84},"However, for most entrepreneurs there is another requirement that is often ",{"type":18,"tag":38,"props":86,"children":87},{},[88],{"type":24,"value":89},"even more important",{"type":24,"value":79},{"type":18,"tag":34,"props":92,"children":93},{},[94,99,101,106,108,113,115,120],{"type":18,"tag":38,"props":95,"children":96},{},[97],{"type":24,"value":98},"Keeping proper accounting records in accordance with Norwegian regulations",{"type":24,"value":100}," becomes ",{"type":18,"tag":38,"props":102,"children":103},{},[104],{"type":24,"value":105},"mandatory",{"type":24,"value":107}," once your business exceeds ",{"type":18,"tag":38,"props":109,"children":110},{},[111],{"type":24,"value":112},"NOK 50,000 in turnover over the previous 12 months",{"type":24,"value":114},". This means you must always check the last 12 months to see whether the threshold has been exceeded. If it has, you should ",{"type":18,"tag":38,"props":116,"children":117},{},[118],{"type":24,"value":119},"get in touch with an accountant",{"type":24,"value":79},{"type":18,"tag":27,"props":122,"children":124},{"id":123},"profitability-calculator-find-out-how-much-youll-pay",[125],{"type":24,"value":126},"Profitability calculator – find out how much you’ll pay!",{"type":18,"tag":34,"props":128,"children":129},{},[130,132,137,139,144,148,150,155,157,162,164,169],{"type":24,"value":131},"If you already know that ",{"type":18,"tag":38,"props":133,"children":134},{},[135],{"type":24,"value":136},"you are required to keep accounting records",{"type":24,"value":138},", one of your first thoughts was probably: ",{"type":18,"tag":38,"props":140,"children":141},{},[142],{"type":24,"value":143},"“How much will this cost me?”",{"type":18,"tag":145,"props":146,"children":147},"br",{},[],{"type":24,"value":149},"\nThe answer is simple: ",{"type":18,"tag":38,"props":151,"children":152},{},[153],{"type":24,"value":154},"it depends",{"type":24,"value":156}," on which option you choose. As with any service, there are ",{"type":18,"tag":38,"props":158,"children":159},{},[160],{"type":24,"value":161},"cheaper but lower-quality options",{"type":24,"value":163},", ",{"type":18,"tag":38,"props":165,"children":166},{},[167],{"type":24,"value":168},"more expensive and better ones",{"type":24,"value":170},", or… expensive and still not very good.",{"type":18,"tag":34,"props":172,"children":173},{},[174,176,181,183,188],{"type":24,"value":175},"In practice, you have two main options: ",{"type":18,"tag":38,"props":177,"children":178},{},[179],{"type":24,"value":180},"handing everything over to an accountant, or using accounting software yourself",{"type":24,"value":182},". Each solution has its pros and cons, but in most cases, working with an ",{"type":18,"tag":38,"props":184,"children":185},{},[186],{"type":24,"value":187},"authorized accountant",{"type":24,"value":189}," is the best choice. Accounting software makes sense mainly for very small businesses with a limited number of simple documents.",{"type":18,"tag":34,"props":191,"children":192},{},[193,195,200,203],{"type":24,"value":194},"Alright, let’s get to the point: ",{"type":18,"tag":38,"props":196,"children":197},{},[198],{"type":24,"value":199},"how much will it cost?",{"type":18,"tag":145,"props":201,"children":202},{},[],{"type":24,"value":204},"\nYou can calculate it using our calculator below:",{"type":18,"tag":206,"props":207,"children":208},"accounting-calculator",{},[],{"type":18,"tag":210,"props":211,"children":213},"h3",{"id":212},"accounting-calculator-how-it-works",[214],{"type":24,"value":215},"Accounting calculator – how it works",{"type":18,"tag":34,"props":217,"children":218},{},[219,221,226,228,233],{"type":24,"value":220},"In the calculator, we take into account the ",{"type":18,"tag":38,"props":222,"children":223},{},[224],{"type":24,"value":225},"key factors",{"type":24,"value":227}," that are most commonly used to determine the ",{"type":18,"tag":38,"props":229,"children":230},{},[231],{"type":24,"value":232},"final price of accounting services",{"type":24,"value":234},":",{"type":18,"tag":236,"props":237,"children":238},"ul",{},[239,250,260],{"type":18,"tag":240,"props":241,"children":242},"li",{},[243,248],{"type":18,"tag":38,"props":244,"children":245},{},[246],{"type":24,"value":247},"Type of business",{"type":24,"value":249}," – prices differ for sole proprietorships and companies.",{"type":18,"tag":240,"props":251,"children":252},{},[253,258],{"type":18,"tag":38,"props":254,"children":255},{},[256],{"type":24,"value":257},"Number of documents per month",{"type":24,"value":259}," – one of the main drivers of cost.",{"type":18,"tag":240,"props":261,"children":262},{},[263,268],{"type":18,"tag":38,"props":264,"children":265},{},[266],{"type":24,"value":267},"Number of employees",{"type":24,"value":269}," – payroll handling also increases the price.",{"type":18,"tag":34,"props":271,"children":272},{},[273],{"type":24,"value":274},"Based on this information, you will see:",{"type":18,"tag":236,"props":276,"children":277},{},[278,288,297],{"type":18,"tag":240,"props":279,"children":280},{},[281,283],{"type":24,"value":282},"The cost of ",{"type":18,"tag":38,"props":284,"children":285},{},[286],{"type":24,"value":287},"authorized accounting services at Efirma Regnskap AS",{"type":18,"tag":240,"props":289,"children":290},{},[291,292],{"type":24,"value":282},{"type":18,"tag":38,"props":293,"children":294},{},[295],{"type":24,"value":296},"doing your own accounting using the Efirma.no software",{"type":18,"tag":240,"props":298,"children":299},{},[300,302,307],{"type":24,"value":301},"The ",{"type":18,"tag":38,"props":303,"children":304},{},[305],{"type":24,"value":306},"average cost of accounting in Norway",{"type":24,"value":308},", calculated by us based on data from around 35 accounting offices across the country.",{"type":18,"tag":34,"props":310,"children":311},{},[312,314,319],{"type":24,"value":313},"All prices shown are ",{"type":18,"tag":38,"props":315,"children":316},{},[317],{"type":24,"value":318},"net amounts",{"type":24,"value":79},{"type":18,"tag":27,"props":321,"children":323},{"id":322},"whats-the-most-cost-effective-option",[324],{"type":24,"value":325},"What’s the most cost-effective option?",{"type":18,"tag":34,"props":327,"children":328},{},[329,331,336],{"type":24,"value":330},"As you can see in the calculator, ",{"type":18,"tag":38,"props":332,"children":333},{},[334],{"type":24,"value":335},"from a purely financial perspective, using the Efirma.no accounting software is always the cheapest option",{"type":24,"value":337},". However, that doesn’t mean it’s always the best solution for everyone.",{"type":18,"tag":34,"props":339,"children":340},{},[341,343,348,350,355,357,362,364,369],{"type":24,"value":342},"When you handle accounting yourself using software, ",{"type":18,"tag":38,"props":344,"children":345},{},[346],{"type":24,"value":347},"you are fully responsible",{"type":24,"value":349}," for everything that gets booked. You must do the bookkeeping on your own, remember to submit reports on time, use the correct accounting codes, and so on. In short, this option ",{"type":18,"tag":38,"props":351,"children":352},{},[353],{"type":24,"value":354},"requires a lot of involvement and free time",{"type":24,"value":356},". Still, if you ",{"type":18,"tag":38,"props":358,"children":359},{},[360],{"type":24,"value":361},"run a small business",{"type":24,"value":363},", it may be the ",{"type":18,"tag":38,"props":365,"children":366},{},[367],{"type":24,"value":368},"best choice",{"type":24,"value":370}," for you.",{"type":18,"tag":34,"props":372,"children":373},{},[374,376,381,383,387,389,394],{"type":24,"value":375},"The second option is to ",{"type":18,"tag":38,"props":377,"children":378},{},[379],{"type":24,"value":380},"entrust your accounting to a professional accountant",{"type":24,"value":382},". This must be an ",{"type":18,"tag":38,"props":384,"children":385},{},[386],{"type":24,"value":187},{"type":24,"value":388},", as only such professionals are legally allowed to provide accounting services to businesses in Norway. As shown in the calculator, ",{"type":18,"tag":38,"props":390,"children":391},{},[392],{"type":24,"value":393},"the most cost-effective option in this category (and not just financially) is authorized accounting at Efirma Regnskap AS",{"type":24,"value":79},{"type":18,"tag":34,"props":396,"children":397},{},[398],{"type":24,"value":399},"This solution is especially well suited for entrepreneurs who don’t have the time or energy to deal with paperwork. Your accountant will take full care of your company, handle all key obligations, and ensure that all reports are submitted on time-helping you avoid penalties from the tax authorities.",{"type":18,"tag":34,"props":401,"children":402},{},[403],{"type":18,"tag":38,"props":404,"children":405},{},[406],{"type":24,"value":407},"If you’d like to speak with a specialist about this, feel free to contact us at: +47 21 38 38 21. We’re available Monday–Friday from 9:00 to 21:00 and will be happy to help!",{"type":18,"tag":34,"props":409,"children":410},{},[411],{"type":18,"tag":412,"props":413,"children":414},"em",{},[415,417],{"type":24,"value":416},"Article author: Marcin – ",{"type":18,"tag":418,"props":419,"children":421},"a",{"href":420},"mailto:marcin@efirma.no",[422],{"type":24,"value":423},"marcin@efirma.no",{"title":8,"searchDepth":425,"depth":425,"links":426},3,[427,429,432],{"id":29,"depth":428,"text":32},2,{"id":123,"depth":428,"text":126,"children":430},[431],{"id":212,"depth":425,"text":215},{"id":322,"depth":428,"text":325},"markdown","content:news:accounting-cost-calculator:index.md","content","news/accounting-cost-calculator/index.md","news/accounting-cost-calculator/index","md",{"loc":5},{"_path":441,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":442,"description":443,"date":444,"category":445,"image":446,"body":447,"_type":433,"_id":1147,"_source":435,"_file":1148,"_stem":1149,"_extension":438,"sitemap":1150},"/news/when-start-nuf","When is it worth setting up a NUF in Norway?","When does it make sense to set up a NUF in Norway? Learn the differences between NUF, ENK and AS and find out which option is best for your business!","2025-10-22","Business","/assets/images/blog/when-start-nuf.jpg",{"type":15,"children":448,"toc":1135},[449,454,494,506,512,535,554,559,565,577,596,601,613,619,649,661,678,690,696,722,727,732,744,756,782,787,792,804,810,815,827,832,851,856,868,880,886,892,960,966,1034,1040,1052,1091,1101,1124],{"type":18,"tag":19,"props":450,"children":452},{"id":451},"when-is-it-worth-setting-up-a-nuf-in-norway",[453],{"type":24,"value":442},{"type":18,"tag":34,"props":455,"children":456},{},[457,459,464,466,471,473,478,480,485,487,492],{"type":24,"value":458},"Are you planning to expand your operations with ",{"type":18,"tag":38,"props":460,"children":461},{},[462],{"type":24,"value":463},"a business presence in Norway",{"type":24,"value":465}," and wondering which structure makes the most sense? Choosing between a ",{"type":18,"tag":412,"props":467,"children":468},{},[469],{"type":24,"value":470},"NUF",{"type":24,"value":472}," (",{"type":18,"tag":412,"props":474,"children":475},{},[476],{"type":24,"value":477},"Norwegian-registered foreign enterprise",{"type":24,"value":479},"), an ",{"type":18,"tag":412,"props":481,"children":482},{},[483],{"type":24,"value":484},"ENK",{"type":24,"value":486}," (sole proprietorship) and an ",{"type":18,"tag":412,"props":488,"children":489},{},[490],{"type":24,"value":491},"AS",{"type":24,"value":493}," (limited company) can have a major impact on how you run your business-costs, compliance, taxation and overall risk.",{"type":18,"tag":34,"props":495,"children":496},{},[497,499,504],{"type":24,"value":498},"Each option comes with different obligations, fees and potential tax outcomes. In this article, we explain ",{"type":18,"tag":38,"props":500,"children":501},{},[502],{"type":24,"value":503},"when a NUF is worth considering",{"type":24,"value":505}," and when it’s usually better to register a local Norwegian business instead. That way, you can more easily choose the structure that fits your goals and your situation.",{"type":18,"tag":27,"props":507,"children":509},{"id":508},"nuf-what-is-it",[510],{"type":24,"value":511},"NUF – what is it?",{"type":18,"tag":34,"props":513,"children":514},{},[515,519,521,526,528,533],{"type":18,"tag":38,"props":516,"children":517},{},[518],{"type":24,"value":470},{"type":24,"value":520}," stands for ",{"type":18,"tag":412,"props":522,"children":523},{},[524],{"type":24,"value":525},"norskregistrert utenlandsk foretak",{"type":24,"value":527},", which is essentially a Norwegian branch of a company registered in another country. In practice, it means you operate in Norway through a ",{"type":18,"tag":38,"props":529,"children":530},{},[531],{"type":24,"value":532},"branch",{"type":24,"value":534},", while the main entity is registered abroad.",{"type":18,"tag":34,"props":536,"children":537},{},[538,540,545,547,552],{"type":24,"value":539},"A NUF branch is subject to Norwegian rules (largely similar to those that apply to Norwegian AS companies), but the ",{"type":18,"tag":38,"props":541,"children":542},{},[543],{"type":24,"value":544},"foreign parent company is directly responsible",{"type":24,"value":546}," for the branch’s obligations and activities. Unlike a Norwegian AS, a NUF does ",{"type":18,"tag":38,"props":548,"children":549},{},[550],{"type":24,"value":551},"not",{"type":24,"value":553}," require any minimum share capital at the time of registration.",{"type":18,"tag":34,"props":555,"children":556},{},[557],{"type":24,"value":558},"Any foreign business that intends to carry out commercial activity in Norway-whether for a short contract or on a long-term basis-must obtain a Norwegian organisation number. This can be done either by registering a NUF branch or by establishing a separate Norwegian company.",{"type":18,"tag":27,"props":560,"children":562},{"id":561},"when-is-a-nuf-a-good-option",[563],{"type":24,"value":564},"When is a NUF a good option?",{"type":18,"tag":34,"props":566,"children":567},{},[568,570,575],{"type":24,"value":569},"A NUF branch is typically recommended for businesses that ",{"type":18,"tag":38,"props":571,"children":572},{},[573],{"type":24,"value":574},"already have an established company abroad and want to expand into Norway",{"type":24,"value":576}," without creating a brand-new legal entity. For example, if a Polish company plans to deliver a project or a series of contracts in Norway, it may register a NUF in order to operate as the same legal entity in the Norwegian market. This keeps responsibility on the parent company and can simplify internal management-Norwegian operations become an integrated part of the foreign company.",{"type":18,"tag":34,"props":578,"children":579},{},[580,582,587,589,594],{"type":24,"value":581},"This structure can be useful if you want to ",{"type":18,"tag":38,"props":583,"children":584},{},[585],{"type":24,"value":586},"maintain one unified company structure internationally",{"type":24,"value":588},"-for instance, profits generated in Norway belong directly to the parent company (no need to declare dividends from a separate Norwegian company). A NUF can also work well for ",{"type":18,"tag":38,"props":590,"children":591},{},[592],{"type":24,"value":593},"temporary projects",{"type":24,"value":595},", where you expect to operate in Norway for a limited time and would rather avoid establishing-and later liquidating-a full Norwegian company.",{"type":18,"tag":34,"props":597,"children":598},{},[599],{"type":24,"value":600},"It’s also worth noting that Norwegian law does not impose strict limits on the legal form of the foreign parent company. A NUF can be registered by a limited company, a large corporation, a partnership, or even a sole proprietorship operating abroad.",{"type":18,"tag":34,"props":602,"children":603},{},[604,606,611],{"type":24,"value":605},"For larger companies, there can be a tax-related advantage as well: if the company’s main seat and management remain abroad, ",{"type":18,"tag":38,"props":607,"children":608},{},[609],{"type":24,"value":610},"Norway generally taxes only the income attributable to the branch’s activity in Norway",{"type":24,"value":612},". In other words, the Norwegian tax authority will tax profits generated in Norway, while the rest of the parent company’s operations are taxed in the home country (in line with local rules and applicable double-tax treaties). This can be beneficial for businesses operating across multiple countries-the Norwegian branch works locally while remaining financially part of the parent company.",{"type":18,"tag":27,"props":614,"children":616},{"id":615},"when-is-enk-or-as-a-better-choice-than-nuf",[617],{"type":24,"value":618},"When is ENK or AS a better choice than NUF?",{"type":18,"tag":34,"props":620,"children":621},{},[622,624,629,631,636,638,642,644,648],{"type":24,"value":623},"Despite these advantages, ",{"type":18,"tag":38,"props":625,"children":626},{},[627],{"type":24,"value":628},"a NUF is not always the best choice",{"type":24,"value":630},", especially for small business owners and people starting from scratch in Norway. If you ",{"type":18,"tag":38,"props":632,"children":633},{},[634],{"type":24,"value":635},"don’t already run a substantial business abroad",{"type":24,"value":637}," and simply want to start a business in Norway (for example, as a Pole moving to Norway), it is usually more practical to register a local ",{"type":18,"tag":38,"props":639,"children":640},{},[641],{"type":24,"value":484},{"type":24,"value":643}," or establish an ",{"type":18,"tag":38,"props":645,"children":646},{},[647],{"type":24,"value":491},{"type":24,"value":79},{"type":18,"tag":34,"props":650,"children":651},{},[652,654,659],{"type":24,"value":653},"For individuals operating on a smaller scale, ",{"type":18,"tag":38,"props":655,"children":656},{},[657],{"type":24,"value":658},"ENK (sole proprietorship)",{"type":24,"value":660}," is often the simplest option: fast registration, no capital requirements and minimal formalities. The downside is that the owner has unlimited personal liability-but a similar situation can apply to a NUF if the foreign parent is a sole proprietorship. In that case, you still carry unlimited personal liability, and setting up a NUF does not provide extra legal protection-it may only complicate the structure (operating in two countries).",{"type":18,"tag":34,"props":662,"children":663},{},[664,666,670,672,677],{"type":24,"value":665},"A Norwegian ",{"type":18,"tag":38,"props":667,"children":668},{},[669],{"type":24,"value":491},{"type":24,"value":671}," is comparable to a limited liability company: it separates company assets from private assets (liability is limited to the company’s capital), and it also allows the owner to be employed by their own company. The minimum share capital is currently ",{"type":18,"tag":38,"props":673,"children":674},{},[675],{"type":24,"value":676},"30,000 NOK",{"type":24,"value":79},{"type":18,"tag":34,"props":679,"children":680},{},[681,683,688],{"type":24,"value":682},"In practice, if you don’t need a single international structure and you want strong credibility in Norway, it is often ",{"type":18,"tag":38,"props":684,"children":685},{},[686],{"type":24,"value":687},"better to set up a local AS",{"type":24,"value":689}," from the start. AS is widely recognised in Norway, and clients, banks and investors typically trust an AS more than a foreign branch without share capital. Running an AS also keeps you within one legal and tax system, which makes many things easier (and avoids juggling rules from two countries at the same time).",{"type":18,"tag":27,"props":691,"children":693},{"id":692},"the-nuf-registration-process-in-norway",[694],{"type":24,"value":695},"The NUF registration process in Norway",{"type":18,"tag":34,"props":697,"children":698},{},[699,701,706,708,713,715,720],{"type":24,"value":700},"To ",{"type":18,"tag":38,"props":702,"children":703},{},[704],{"type":24,"value":705},"register a NUF branch",{"type":24,"value":707},", you must submit it to the Brønnøysund Register Centre (",{"type":18,"tag":412,"props":709,"children":710},{},[711],{"type":24,"value":712},"Brønnøysundregistrene",{"type":24,"value":714},"). In practice, this is done through a coordinated registration form (",{"type":18,"tag":412,"props":716,"children":717},{},[718],{"type":24,"value":719},"Samordnet registermelding",{"type":24,"value":721},") for a foreign enterprise with a Norwegian branch.",{"type":18,"tag":34,"props":723,"children":724},{},[725],{"type":24,"value":726},"At the moment, NUF registration is often less automated than the registration of Norwegian companies. It may require filling out a paper form (available on Brønnøysundregistrene’s website) and sending it by post, or submitting scanned documents through a dedicated contact form. You must attach documentation proving that the parent company exists-for example, an extract from the foreign business register (such as Poland’s KRS), translated into Norwegian or English, as well as the parent company’s articles/constitution and any relevant powers of attorney.",{"type":18,"tag":34,"props":728,"children":729},{},[730],{"type":24,"value":731},"If individuals registering the NUF (or holding formal roles, such as branch signatories) do not have a Norwegian personal number, they must also apply for a temporary D-number. The D-number application can be included with the registration documents.",{"type":18,"tag":34,"props":733,"children":734},{},[735,737,742],{"type":24,"value":736},"The branch name is typically the parent company’s name with “NUF” added. If the foreign enterprise registers its branch in the Norwegian Register of Business Enterprises (",{"type":18,"tag":412,"props":738,"children":739},{},[740],{"type":24,"value":741},"Foretaksregisteret",{"type":24,"value":743},"), the branch is expected to use the official parent company name followed by “NUF”. For example, if a Polish company “XYZ sp. z o.o.” opens a branch, the Norwegian name might be “XYZ Sp. z o.o. NUF”.",{"type":18,"tag":34,"props":745,"children":746},{},[747,749,754],{"type":24,"value":748},"NUF registration is subject to ",{"type":18,"tag":38,"props":750,"children":751},{},[752],{"type":24,"value":753},"official fees",{"type":24,"value":755},", similar to company registration. As of 03.09.2025, the fees are:",{"type":18,"tag":236,"props":757,"children":758},{},[759,771],{"type":18,"tag":240,"props":760,"children":761},{},[762,764,769],{"type":24,"value":763},"registration in the Central Coordinating Register (",{"type":18,"tag":412,"props":765,"children":766},{},[767],{"type":24,"value":768},"Enhetsregisteret",{"type":24,"value":770},") only: 3,378 NOK",{"type":18,"tag":240,"props":772,"children":773},{},[774,776,780],{"type":24,"value":775},"full registration in the Register of Business Enterprises (",{"type":18,"tag":412,"props":777,"children":778},{},[779],{"type":24,"value":741},{"type":24,"value":781},"): 3,925 NOK",{"type":18,"tag":34,"props":783,"children":784},{},[785],{"type":24,"value":786},"Because foreign enterprises operating in Norway are generally required to register in both registers, most NUF branches pay 3,925 NOK in practice.",{"type":18,"tag":34,"props":788,"children":789},{},[790],{"type":24,"value":791},"For comparison, registering a new Norwegian AS online costs 6,500 NOK (7,653 NOK on paper). So in terms of fees, NUF is cheaper to set up.",{"type":18,"tag":34,"props":793,"children":794},{},[795,797,802],{"type":24,"value":796},"Processing times at Brønnøysundregistrene depend on workload and are usually between one and several weeks. After registration, the branch receives a unique organisation number (",{"type":18,"tag":412,"props":798,"children":799},{},[800],{"type":24,"value":801},"organisasjonsnummer",{"type":24,"value":803},").",{"type":18,"tag":27,"props":805,"children":807},{"id":806},"legal-and-tax-obligations-for-a-nuf",[808],{"type":24,"value":809},"Legal and tax obligations for a NUF",{"type":18,"tag":34,"props":811,"children":812},{},[813],{"type":24,"value":814},"When you register a NUF, you should be aware that operating a branch in Norway is regulated much like operating a Norwegian business.",{"type":18,"tag":34,"props":816,"children":817},{},[818,820,825],{"type":24,"value":819},"First, a NUF branch with taxable activity in Norway generally must keep full accounts in accordance with Norwegian rules and submit annual financial statements to the Accounting Register (",{"type":18,"tag":412,"props":821,"children":822},{},[823],{"type":24,"value":824},"Regnskapsregisteret",{"type":24,"value":826},"). Even though the branch is not a separate company, if it generates taxable income in Norway it may still be required to prepare and file annual reports (balance sheet, profit and loss statement, etc.) similar to an AS.",{"type":18,"tag":34,"props":828,"children":829},{},[830],{"type":24,"value":831},"Larger branches may also be subject to audit requirements-if annual turnover exceeds 7 million NOK, an auditor may be required to review the annual accounts. In practice, these thresholds are similar to those applied to AS companies.",{"type":18,"tag":34,"props":833,"children":834},{},[835,837,842,844,849],{"type":24,"value":836},"Tax-wise, as mentioned above, a NUF branch generally reports and pays tax in Norway on income attributable to activity in Norway. Norway’s corporate income tax rate is currently 22%, and that is typically the tax applied to profits generated by the Norwegian branch (assuming the parent company is a corporate entity). Corporate tax is usually paid in two equal instalments in the year following the tax year (by 15 February and 15 April). Tax reporting is done by submitting the annual tax return (",{"type":18,"tag":412,"props":838,"children":839},{},[840],{"type":24,"value":841},"skattemelding",{"type":24,"value":843},") to the Norwegian Tax Administration (",{"type":18,"tag":412,"props":845,"children":846},{},[847],{"type":24,"value":848},"Skatteetaten",{"type":24,"value":850},"), with the standard deadline being 31 May for the previous year.",{"type":18,"tag":34,"props":852,"children":853},{},[854],{"type":24,"value":855},"It’s also worth noting that if the foreign parent company is a limited liability entity comparable to a Norwegian AS, taxation in Norway often ends at the 22% profit level-internal transfers to the parent company are generally not subject to additional Norwegian tax. However, if the branch is owned by an individual (e.g., the parent company is a sole proprietorship), profits may be treated as personal income and taxed progressively-often resulting in a higher overall tax burden.",{"type":18,"tag":34,"props":857,"children":858},{},[859,861,866],{"type":24,"value":860},"Hiring employees in a NUF branch follows the same rules as in Norwegian companies. Employees in Norway are entitled to full Norwegian social benefits, including 100% sick pay from day one (the employer covers the first 16 days, NAV from day 17), unemployment benefits in case of job loss, and pension accrual based on salary. The branch must also handle payroll tax withholding, employer social security contributions, monthly reporting (",{"type":18,"tag":412,"props":862,"children":863},{},[864],{"type":24,"value":865},"a-melding",{"type":24,"value":867},"), and other obligations-just like a local employer.",{"type":18,"tag":34,"props":869,"children":870},{},[871,873,878],{"type":24,"value":872},"As for VAT, a NUF is treated the same as a Norwegian business. The branch must register for VAT (",{"type":18,"tag":412,"props":874,"children":875},{},[876],{"type":24,"value":877},"Merverdiavgiftsregisteret",{"type":24,"value":879},") once VAT-liable turnover exceeds 50,000 NOK within a rolling 12-month period. Businesses from the EU/EEA (including Poland) can normally register for Norwegian VAT without appointing a local VAT representative. After registration, the branch submits VAT returns (usually every two months) and pays or claims VAT according to the standard rules.",{"type":18,"tag":27,"props":881,"children":883},{"id":882},"nuf-pros-and-cons-quick-overview",[884],{"type":24,"value":885},"NUF pros and cons – quick overview",{"type":18,"tag":210,"props":887,"children":889},{"id":888},"advantages-of-nuf",[890],{"type":24,"value":891},"Advantages of NUF",{"type":18,"tag":236,"props":893,"children":894},{},[895,908,921,934,947],{"type":18,"tag":240,"props":896,"children":897},{},[898,903,906],{"type":18,"tag":38,"props":899,"children":900},{},[901],{"type":24,"value":902},"No minimum share capital",{"type":18,"tag":145,"props":904,"children":905},{},[],{"type":24,"value":907},"\nYou don’t need to contribute a minimum share capital amount (unlike AS, which requires at least 30,000 NOK). This lowers the barrier to entry and reduces startup costs.",{"type":18,"tag":240,"props":909,"children":910},{},[911,916,919],{"type":18,"tag":38,"props":912,"children":913},{},[914],{"type":24,"value":915},"Lower registration fees",{"type":18,"tag":145,"props":917,"children":918},{},[],{"type":24,"value":920},"\nRegistration in the Register of Business Enterprises costs 3,925 NOK, while registering an AS online costs 6,500 NOK.",{"type":18,"tag":240,"props":922,"children":923},{},[924,929,932],{"type":18,"tag":38,"props":925,"children":926},{},[927],{"type":24,"value":928},"One unified company structure",{"type":18,"tag":145,"props":930,"children":931},{},[],{"type":24,"value":933},"\nA NUF allows you to operate in Norway under the same legal entity as abroad. Contracts, assets and profits belong directly to the parent company, which can simplify management-especially for businesses active in several countries.",{"type":18,"tag":240,"props":935,"children":936},{},[937,942,945],{"type":18,"tag":38,"props":938,"children":939},{},[940],{"type":24,"value":941},"Avoiding double taxation of global profits",{"type":18,"tag":145,"props":943,"children":944},{},[],{"type":24,"value":946},"\nNorway generally taxes only the income generated by the branch in Norway, while the rest remains taxed in the home country. Double-tax treaties help ensure the same profits aren’t taxed twice.",{"type":18,"tag":240,"props":948,"children":949},{},[950,955,958],{"type":18,"tag":38,"props":951,"children":952},{},[953],{"type":24,"value":954},"Easier exit from the Norwegian market",{"type":18,"tag":145,"props":956,"children":957},{},[],{"type":24,"value":959},"\nIf a project ends or the business doesn’t work out, closing a branch is often simpler than liquidating a Norwegian company. You deregister the branch in Norway while the parent company continues operating abroad.",{"type":18,"tag":210,"props":961,"children":963},{"id":962},"disadvantages-and-limitations-of-nuf",[964],{"type":24,"value":965},"Disadvantages and limitations of NUF",{"type":18,"tag":236,"props":967,"children":968},{},[969,982,995,1008,1021],{"type":18,"tag":240,"props":970,"children":971},{},[972,977,980],{"type":18,"tag":38,"props":973,"children":974},{},[975],{"type":24,"value":976},"Two sets of rules and more administration",{"type":18,"tag":145,"props":978,"children":979},{},[],{"type":24,"value":981},"\nA NUF often means compliance in both Norway and the home country-potentially more accounting, reporting and legal complexity. For small businesses, this can be disproportionally burdensome.",{"type":18,"tag":240,"props":983,"children":984},{},[985,990,993],{"type":18,"tag":38,"props":986,"children":987},{},[988],{"type":24,"value":989},"Lower credibility in the local market (sometimes)",{"type":18,"tag":145,"props":991,"children":992},{},[],{"type":24,"value":994},"\nSome Norwegian partners may view foreign branches as less transparent than local AS companies. Past misuse of NUF structures has also created some scepticism in certain industries. Banks and contractors may be more cautious, especially regarding enforcement of claims against a foreign parent entity.",{"type":18,"tag":240,"props":996,"children":997},{},[998,1003,1006],{"type":18,"tag":38,"props":999,"children":1000},{},[1001],{"type":24,"value":1002},"No automatic limitation of liability",{"type":18,"tag":145,"props":1004,"children":1005},{},[],{"type":24,"value":1007},"\nThe level of liability protection depends on the legal form of the parent company. If the parent is a limited company, owners benefit from limited liability-but if the parent is a sole proprietorship, the owner may still have unlimited personal liability for the Norwegian branch’s obligations.",{"type":18,"tag":240,"props":1009,"children":1010},{},[1011,1016,1019],{"type":18,"tag":38,"props":1012,"children":1013},{},[1014],{"type":24,"value":1015},"More complex registration process",{"type":18,"tag":145,"props":1017,"children":1018},{},[],{"type":24,"value":1020},"\nSetting up a NUF can involve paper forms and document submission, while ENK and AS are often fully online via Altinn. This can mean more effort and longer processing time.",{"type":18,"tag":240,"props":1022,"children":1023},{},[1024,1029,1032],{"type":18,"tag":38,"props":1025,"children":1026},{},[1027],{"type":24,"value":1028},"Ongoing accounting and compliance costs",{"type":18,"tag":145,"props":1030,"children":1031},{},[],{"type":24,"value":1033},"\nWhile registration is cheaper, operating a NUF can involve higher costs due to bookkeeping, reporting, translations, and potentially audit requirements. For a small business, this may be heavier than running a simple ENK.",{"type":18,"tag":27,"props":1035,"children":1037},{"id":1036},"summary",[1038],{"type":24,"value":1039},"Summary",{"type":18,"tag":34,"props":1041,"children":1042},{},[1043,1045,1050],{"type":24,"value":1044},"Setting up a ",{"type":18,"tag":38,"props":1046,"children":1047},{},[1048],{"type":24,"value":1049},"NUF in Norway",{"type":24,"value":1051}," can be a strong option for medium-sized and larger businesses that want to enter the Norwegian market while keeping their existing legal and financial structure. A foreign branch can make it easier to operate under one entity, avoid double taxation of global profits, and close operations in Norway more smoothly after a project ends. However, it also comes with significant compliance requirements, Norwegian accounting and reporting obligations, and in some cases lower trust from local counterparts.",{"type":18,"tag":34,"props":1053,"children":1054},{},[1055,1057,1062,1063,1067,1069,1073,1075,1079,1081,1085,1086,1090],{"type":24,"value":1056},"For people who are just starting ",{"type":18,"tag":38,"props":1058,"children":1059},{},[1060],{"type":24,"value":1061},"a business in Norway",{"type":24,"value":163},{"type":18,"tag":38,"props":1064,"children":1065},{},[1066],{"type":24,"value":484},{"type":24,"value":1068}," or ",{"type":18,"tag":38,"props":1070,"children":1071},{},[1072],{"type":24,"value":491},{"type":24,"value":1074}," is often a better choice. These forms are easier to register, better recognised in the market, and typically provide more transparency when dealing with Norwegian clients, banks and authorities. Ultimately, the right choice depends on your situation: if you already run an established business in Poland or another EEA country, consider ",{"type":18,"tag":38,"props":1076,"children":1077},{},[1078],{"type":24,"value":470},{"type":24,"value":1080},"; if you’re building a business from scratch in Norway, choose ",{"type":18,"tag":38,"props":1082,"children":1083},{},[1084],{"type":24,"value":484},{"type":24,"value":1068},{"type":18,"tag":38,"props":1087,"children":1088},{},[1089],{"type":24,"value":491},{"type":24,"value":79},{"type":18,"tag":34,"props":1092,"children":1093},{},[1094,1099],{"type":18,"tag":38,"props":1095,"children":1096},{},[1097],{"type":24,"value":1098},"Before deciding, it’s a good idea to speak with an accountant",{"type":24,"value":1100}," to match the structure to your plans, business scale and tax considerations. A well-chosen legal form is a solid foundation for growing a successful business in Norway.",{"type":18,"tag":34,"props":1102,"children":1103},{},[1104],{"type":18,"tag":38,"props":1105,"children":1106},{},[1107,1109,1112,1118,1119,1122],{"type":24,"value":1108},"Are you thinking about moving a Polish business to Norway-or simply opening a company here? Contact us at",{"type":18,"tag":145,"props":1110,"children":1111},{},[],{"type":18,"tag":418,"props":1113,"children":1115},{"href":1114},"tel:+4721383821",[1116],{"type":24,"value":1117},"+47 21 38 38 21",{"type":24,"value":79},{"type":18,"tag":145,"props":1120,"children":1121},{},[],{"type":24,"value":1123},"\nWe’re available Monday to Friday, 9:00 AM–9:00 PM, and we’ll be happy to help!",{"type":18,"tag":34,"props":1125,"children":1126},{},[1127],{"type":18,"tag":412,"props":1128,"children":1129},{},[1130,1131],{"type":24,"value":416},{"type":18,"tag":418,"props":1132,"children":1133},{"href":420},[1134],{"type":24,"value":423},{"title":8,"searchDepth":425,"depth":425,"links":1136},[1137,1138,1139,1140,1141,1142,1146],{"id":508,"depth":428,"text":511},{"id":561,"depth":428,"text":564},{"id":615,"depth":428,"text":618},{"id":692,"depth":428,"text":695},{"id":806,"depth":428,"text":809},{"id":882,"depth":428,"text":885,"children":1143},[1144,1145],{"id":888,"depth":425,"text":891},{"id":962,"depth":425,"text":965},{"id":1036,"depth":428,"text":1039},"content:news:when-start-nuf:index.md","news/when-start-nuf/index.md","news/when-start-nuf/index",{"loc":441},{"_path":1152,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":1153,"description":1154,"date":1155,"category":445,"image":1156,"body":1157,"_type":433,"_id":1699,"_source":435,"_file":1700,"_stem":1701,"_extension":438,"sitemap":1702},"/news/statutory-auditor","Is a statutory auditor required in Norway?","Some companies in Norway are required to work with an auditor in order to operate legally. This mainly applies to larger businesses – but not only!","2025-07-28","/assets/images/blog/statutory-auditor.jpg",{"type":15,"children":1158,"toc":1690},[1159,1164,1169,1194,1212,1218,1242,1247,1274,1294,1321,1348,1361,1374,1387,1392,1398,1423,1435,1462,1481,1497,1502,1507,1513,1531,1543,1548,1584,1595,1600,1606,1625,1630,1649,1654,1658,1663,1668,1674,1679],{"type":18,"tag":19,"props":1160,"children":1162},{"id":1161},"is-a-statutory-auditor-required-in-norway",[1163],{"type":24,"value":1153},{"type":18,"tag":34,"props":1165,"children":1166},{},[1167],{"type":24,"value":1168},"Many entrepreneurs planning to start a business in Norway wonder whether they will need to use the services of a financial auditor – and hopefully so, as it shows an intention to run a business in compliance with the law.",{"type":18,"tag":34,"props":1170,"children":1171},{},[1172,1174,1179,1181,1186,1187,1192],{"type":24,"value":1173},"In Poland, the term ",{"type":18,"tag":38,"props":1175,"children":1176},{},[1177],{"type":24,"value":1178},"biegły rewident",{"type":24,"value":1180}," is used, while in Norway the equivalent is simply ",{"type":18,"tag":38,"props":1182,"children":1183},{},[1184],{"type":24,"value":1185},"auditor",{"type":24,"value":472},{"type":18,"tag":412,"props":1188,"children":1189},{},[1190],{"type":24,"value":1191},"revisor",{"type":24,"value":1193},"). Does every company in Norway have to appoint an auditor? The answer depends on the legal form of the business and the scale of its operations.",{"type":18,"tag":34,"props":1195,"children":1196},{},[1197,1199,1204,1206,1211],{"type":24,"value":1198},"Below, we explain when the obligation to use an auditor arises for the two most common forms of business in Norway: ",{"type":18,"tag":38,"props":1200,"children":1201},{},[1202],{"type":24,"value":1203},"sole proprietorship (enkeltpersonforetak – ENK)",{"type":24,"value":1205}," and ",{"type":18,"tag":38,"props":1207,"children":1208},{},[1209],{"type":24,"value":1210},"limited liability company (aksjeselskap – AS)",{"type":24,"value":79},{"type":18,"tag":27,"props":1213,"children":1215},{"id":1214},"what-does-an-auditor-do-and-what-are-they-responsible-for",[1216],{"type":24,"value":1217},"What does an auditor do and what are they responsible for?",{"type":18,"tag":34,"props":1219,"children":1220},{},[1221,1223,1227,1229,1233,1235,1240],{"type":24,"value":1222},"An ",{"type":18,"tag":38,"props":1224,"children":1225},{},[1226],{"type":24,"value":1185},{"type":24,"value":1228}," is an independent professional whose main role is to protect the interests of owners and other users of financial statements, such as banks, investors, and public authorities. An auditor does ",{"type":18,"tag":38,"props":1230,"children":1231},{},[1232],{"type":24,"value":551},{"type":24,"value":1234}," keep the accounts – that is the job of a ",{"type":18,"tag":412,"props":1236,"children":1237},{},[1238],{"type":24,"value":1239},"regnskapsfører",{"type":24,"value":1241}," (accountant). Instead, the auditor verifies whether the financial information presented by the company is accurate, compliant with Norwegian law, and correctly reported to the authorities.",{"type":18,"tag":34,"props":1243,"children":1244},{},[1245],{"type":24,"value":1246},"Key responsibilities of an auditor include:",{"type":18,"tag":34,"props":1248,"children":1249},{},[1250,1255,1258,1260,1265,1267,1272],{"type":18,"tag":38,"props":1251,"children":1252},{},[1253],{"type":24,"value":1254},"Audit of the annual financial statements",{"type":18,"tag":145,"props":1256,"children":1257},{},[],{"type":24,"value":1259},"\nThe auditor performs a statutory audit (",{"type":18,"tag":412,"props":1261,"children":1262},{},[1263],{"type":24,"value":1264},"lovfestet revisjon",{"type":24,"value":1266},") and issues an ",{"type":18,"tag":412,"props":1268,"children":1269},{},[1270],{"type":24,"value":1271},"audit report (revisjonsberetning)",{"type":24,"value":1273},", assessing whether the accounts give a true and fair view of the company’s financial position and whether applicable laws and regulations are followed.",{"type":18,"tag":34,"props":1275,"children":1276},{},[1277,1282,1285,1287,1292],{"type":18,"tag":38,"props":1278,"children":1279},{},[1280],{"type":24,"value":1281},"Reporting to the board",{"type":18,"tag":145,"props":1283,"children":1284},{},[],{"type":24,"value":1286},"\nThe auditor must inform the board of directors (",{"type":18,"tag":412,"props":1288,"children":1289},{},[1290],{"type":24,"value":1291},"styret",{"type":24,"value":1293},") in writing about material errors, weaknesses in internal controls, or breaches of the law, and monitor whether corrective actions are taken.",{"type":18,"tag":34,"props":1295,"children":1296},{},[1297,1302,1305,1307,1312,1314,1319],{"type":18,"tag":38,"props":1298,"children":1299},{},[1300],{"type":24,"value":1301},"Confirmation of tax-related information",{"type":18,"tag":145,"props":1303,"children":1304},{},[],{"type":24,"value":1306},"\nThe auditor may sign or confirm selected documents (for example ",{"type":18,"tag":412,"props":1308,"children":1309},{},[1310],{"type":24,"value":1311},"næringsspesifikasjon",{"type":24,"value":1313}," or documentation linked to the ",{"type":18,"tag":412,"props":1315,"children":1316},{},[1317],{"type":24,"value":1318},"tax return / skattemelding",{"type":24,"value":1320},"), assuring the Norwegian Tax Administration (Skatteetaten) that the figures are correct and compliant.",{"type":18,"tag":34,"props":1322,"children":1323},{},[1324,1329,1332,1334,1339,1341,1346],{"type":18,"tag":38,"props":1325,"children":1326},{},[1327],{"type":24,"value":1328},"Control of payroll and employer obligations",{"type":18,"tag":145,"props":1330,"children":1331},{},[],{"type":24,"value":1333},"\nThe auditor may review payroll systems, tax withholding (",{"type":18,"tag":412,"props":1335,"children":1336},{},[1337],{"type":24,"value":1338},"skattetrekk",{"type":24,"value":1340},"), and employer’s social security contributions (",{"type":18,"tag":412,"props":1342,"children":1343},{},[1344],{"type":24,"value":1345},"arbeidsgiveravgift",{"type":24,"value":1347},") to identify potential irregularities.",{"type":18,"tag":34,"props":1349,"children":1350},{},[1351,1356,1359],{"type":18,"tag":38,"props":1352,"children":1353},{},[1354],{"type":24,"value":1355},"Professional secrecy and duty to disclose",{"type":18,"tag":145,"props":1357,"children":1358},{},[],{"type":24,"value":1360},"\nWhile bound by confidentiality, the auditor has a legal duty to disclose information to owners, the board, or authorities when required by law.",{"type":18,"tag":34,"props":1362,"children":1363},{},[1364,1369,1372],{"type":18,"tag":38,"props":1365,"children":1366},{},[1367],{"type":24,"value":1368},"Civil liability",{"type":18,"tag":145,"props":1370,"children":1371},{},[],{"type":24,"value":1373},"\nIf errors or negligence by the auditor cause financial loss, both the auditor and the audit firm may be held jointly liable for damages.",{"type":18,"tag":34,"props":1375,"children":1376},{},[1377,1382,1385],{"type":18,"tag":38,"props":1378,"children":1379},{},[1380],{"type":24,"value":1381},"Independence and professional skepticism",{"type":18,"tag":145,"props":1383,"children":1384},{},[],{"type":24,"value":1386},"\nAuditors must act with integrity, objectivity, and due care, maintaining full independence from management. This independence is a key reason why audited financial statements are trusted.",{"type":18,"tag":34,"props":1388,"children":1389},{},[1390],{"type":24,"value":1391},"Overall, auditors enhance the credibility of financial reporting and reduce the risk of errors, fraud, and disputes with tax authorities.",{"type":18,"tag":27,"props":1393,"children":1395},{"id":1394},"audit-requirement-in-as-limited-liability-companies",[1396],{"type":24,"value":1397},"Audit requirement in AS (limited liability companies)",{"type":18,"tag":34,"props":1399,"children":1400},{},[1401,1402,1407,1409,1414,1416,1421],{"type":24,"value":1222},{"type":18,"tag":38,"props":1403,"children":1404},{},[1405],{"type":24,"value":1406},"aksjeselskap (AS)",{"type":24,"value":1408}," is the most common corporate form in Norway and corresponds broadly to a limited liability company. As a general rule, ",{"type":18,"tag":38,"props":1410,"children":1411},{},[1412],{"type":24,"value":1413},"small AS companies may opt out of having an auditor",{"type":24,"value":1415},". This is known as ",{"type":18,"tag":412,"props":1417,"children":1418},{},[1419],{"type":24,"value":1420},"fravalg av revisjon",{"type":24,"value":1422}," (opt-out of audit). Norwegian law, however, sets clear thresholds defining when a company is considered “small”.",{"type":18,"tag":34,"props":1424,"children":1425},{},[1426,1428,1433],{"type":24,"value":1427},"An AS may operate without an auditor if it meets ",{"type":18,"tag":38,"props":1429,"children":1430},{},[1431],{"type":24,"value":1432},"all",{"type":24,"value":1434}," of the following conditions:",{"type":18,"tag":236,"props":1436,"children":1437},{},[1438,1448,1457],{"type":18,"tag":240,"props":1439,"children":1440},{},[1441,1443],{"type":24,"value":1442},"annual operating revenue (driftsinntekter) below NOK 7 million, ",{"type":18,"tag":38,"props":1444,"children":1445},{},[1446],{"type":24,"value":1447},"and",{"type":18,"tag":240,"props":1449,"children":1450},{},[1451,1453],{"type":24,"value":1452},"total balance sheet assets below NOK 27 million, ",{"type":18,"tag":38,"props":1454,"children":1455},{},[1456],{"type":24,"value":1447},{"type":18,"tag":240,"props":1458,"children":1459},{},[1460],{"type":24,"value":1461},"average number of full-time equivalent employees does not exceed 10.",{"type":18,"tag":34,"props":1463,"children":1464},{},[1465,1467,1472,1474,1479],{"type":24,"value":1466},"If the company exceeds ",{"type":18,"tag":38,"props":1468,"children":1469},{},[1470],{"type":24,"value":1471},"any one",{"type":24,"value":1473}," of these thresholds, an audit becomes mandatory. In practice, if a company exceeds a limit in one financial year (for example, revenue above NOK 7 million), the obligation to appoint an auditor usually applies from the ",{"type":18,"tag":38,"props":1475,"children":1476},{},[1477],{"type":24,"value":1478},"following",{"type":24,"value":1480}," financial year.",{"type":18,"tag":34,"props":1482,"children":1483},{},[1484,1486,1490,1492,1496],{"type":24,"value":1485},"A company that previously opted out of audit must then appoint a licensed auditor at a general meeting and report this to the Norwegian Register of Business Enterprises (",{"type":18,"tag":412,"props":1487,"children":1488},{},[1489],{"type":24,"value":741},{"type":24,"value":1491},"). If the company later falls below all thresholds again for subsequent years, it may opt out of audit once more by formally registering a new ",{"type":18,"tag":412,"props":1493,"children":1494},{},[1495],{"type":24,"value":1420},{"type":24,"value":79},{"type":18,"tag":34,"props":1498,"children":1499},{},[1500],{"type":24,"value":1501},"When establishing a new AS, founders must already decide whether the company will have an auditor or opt out of audit during the registration process.",{"type":18,"tag":34,"props":1503,"children":1504},{},[1505],{"type":24,"value":1506},"Even when there is no legal requirement, a company may voluntarily appoint an auditor – for example, to meet bank requirements or investor expectations. For small companies, however, this is optional.",{"type":18,"tag":27,"props":1508,"children":1510},{"id":1509},"audit-requirement-in-enk-sole-proprietorships",[1511],{"type":24,"value":1512},"Audit requirement in ENK (sole proprietorships)",{"type":18,"tag":34,"props":1514,"children":1515},{},[1516,1517,1522,1524,1529],{"type":24,"value":1222},{"type":18,"tag":38,"props":1518,"children":1519},{},[1520],{"type":24,"value":1521},"enkeltpersonforetak (ENK)",{"type":24,"value":1523}," generally has ",{"type":18,"tag":38,"props":1525,"children":1526},{},[1527],{"type":24,"value":1528},"no obligation",{"type":24,"value":1530}," to use an auditor. In most cases, small sole proprietorships are not subject to full accounting obligations, and therefore not to audit requirements either.",{"type":18,"tag":34,"props":1532,"children":1533},{},[1534,1536,1541],{"type":24,"value":1535},"Audit requirements for ENK only arise if the business grows large enough to be subject to statutory accounting obligations (",{"type":18,"tag":412,"props":1537,"children":1538},{},[1539],{"type":24,"value":1540},"regnskapsplikt",{"type":24,"value":1542},"). The thresholds for ENK differ from those applicable to AS companies.",{"type":18,"tag":34,"props":1544,"children":1545},{},[1546],{"type":24,"value":1547},"In practice, an ENK may become subject to audit if it reaches a significant size, for example:",{"type":18,"tag":236,"props":1549,"children":1550},{},[1551,1561,1570,1579],{"type":18,"tag":240,"props":1552,"children":1553},{},[1554,1556],{"type":24,"value":1555},"at least NOK 27 million in assets ",{"type":18,"tag":38,"props":1557,"children":1558},{},[1559],{"type":24,"value":1560},"OR",{"type":18,"tag":240,"props":1562,"children":1563},{},[1564,1566],{"type":24,"value":1565},"at least 20 full-time equivalent employees ",{"type":18,"tag":38,"props":1567,"children":1568},{},[1569],{"type":24,"value":1560},{"type":18,"tag":240,"props":1571,"children":1572},{},[1573,1575],{"type":24,"value":1574},"NOK 20–27 million in assets combined with revenues above NOK 7 million ",{"type":18,"tag":38,"props":1576,"children":1577},{},[1578],{"type":24,"value":1560},{"type":18,"tag":240,"props":1580,"children":1581},{},[1582],{"type":24,"value":1583},"10 or more full-time equivalent employees.",{"type":18,"tag":34,"props":1585,"children":1586},{},[1587,1589,1594],{"type":24,"value":1588},"If an ENK meets one of these criteria, audit becomes mandatory. As with AS companies, if a threshold is exceeded in one year, the requirement to appoint an auditor typically applies from the ",{"type":18,"tag":38,"props":1590,"children":1591},{},[1592],{"type":24,"value":1593},"next",{"type":24,"value":1480},{"type":18,"tag":34,"props":1596,"children":1597},{},[1598],{"type":24,"value":1599},"If the business remains below these limits, there is generally no requirement for either full financial statements or audit.",{"type":18,"tag":27,"props":1601,"children":1603},{"id":1602},"special-cases",[1604],{"type":24,"value":1605},"Special cases",{"type":18,"tag":34,"props":1607,"children":1608},{},[1609,1611,1616,1618,1623],{"type":24,"value":1610},"Regardless of size thresholds, certain types of businesses in Norway are ",{"type":18,"tag":38,"props":1612,"children":1613},{},[1614],{"type":24,"value":1615},"always required",{"type":24,"value":1617}," to have an auditor. This applies in particular to entities supervised by ",{"type":18,"tag":38,"props":1619,"children":1620},{},[1621],{"type":24,"value":1622},"Finanstilsynet",{"type":24,"value":1624},", such as banks, insurance companies, and investment funds.",{"type":18,"tag":34,"props":1626,"children":1627},{},[1628],{"type":24,"value":1629},"Pharmacies are also generally subject to mandatory audit.",{"type":18,"tag":34,"props":1631,"children":1632},{},[1633,1635,1640,1642,1647],{"type":24,"value":1634},"In addition, legal practices (",{"type":18,"tag":412,"props":1636,"children":1637},{},[1638],{"type":24,"value":1639},"advokatvirksomhet",{"type":24,"value":1641},") must appoint an auditor. Companies benefiting from the ",{"type":18,"tag":38,"props":1643,"children":1644},{},[1645],{"type":24,"value":1646},"SkatteFUNN",{"type":24,"value":1648}," R&D tax incentive scheme must also obtain confirmation from an auditor in connection with reporting the deduction.",{"type":18,"tag":34,"props":1650,"children":1651},{},[1652],{"type":24,"value":1653},"These are specific exceptions that usually do not affect most small, standard businesses, but they are important to be aware of.",{"type":18,"tag":27,"props":1655,"children":1656},{"id":1036},[1657],{"type":24,"value":1039},{"type":18,"tag":34,"props":1659,"children":1660},{},[1661],{"type":24,"value":1662},"In Norway, small businesses – both ENK and AS – can often operate without an auditor. The obligation to appoint an auditor generally arises only once statutory size thresholds are exceeded or when the business falls under special regulatory regimes (such as finance, pharmacies, legal services, or SkatteFUNN).",{"type":18,"tag":34,"props":1664,"children":1665},{},[1666],{"type":24,"value":1667},"Understanding these rules allows entrepreneurs to plan growth more effectively, budget for potential audit costs, and ensure compliance with Norwegian law.",{"type":18,"tag":210,"props":1669,"children":1671},{"id":1670},"in-addition-to-an-auditor-choose-a-good-accountant-welcome-to-us",[1672],{"type":24,"value":1673},"In addition to an auditor, choose a good accountant – welcome to us!",{"type":18,"tag":34,"props":1675,"children":1676},{},[1677],{"type":24,"value":1678},"Contact us at +47 21 38 38 21. We are available Monday to Friday, 9:00 AM–9:00 PM, and will be happy to help!",{"type":18,"tag":34,"props":1680,"children":1681},{},[1682],{"type":18,"tag":412,"props":1683,"children":1684},{},[1685,1686],{"type":24,"value":416},{"type":18,"tag":418,"props":1687,"children":1688},{"href":420},[1689],{"type":24,"value":423},{"title":8,"searchDepth":425,"depth":425,"links":1691},[1692,1693,1694,1695,1696],{"id":1214,"depth":428,"text":1217},{"id":1394,"depth":428,"text":1397},{"id":1509,"depth":428,"text":1512},{"id":1602,"depth":428,"text":1605},{"id":1036,"depth":428,"text":1039,"children":1697},[1698],{"id":1670,"depth":425,"text":1673},"content:news:statutory-auditor:index.md","news/statutory-auditor/index.md","news/statutory-auditor/index",{"loc":1152},{"_path":1704,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":1705,"description":1706,"date":1707,"category":445,"image":1708,"body":1709,"_type":433,"_id":2837,"_source":435,"_file":2838,"_stem":2839,"_extension":438,"sitemap":2840},"/news/cleaning-company-obligations","Cleaning company in Norway – your obligations as a business owner","Running a cleaning company in Norway requires approval from the Labour Inspection Authority (Arbeidstilsynet) and meeting several requirements. Here’s what you need to know.","2025-07-09","/assets/images/blog/cleaning-company-obligations.jpg",{"type":15,"children":1710,"toc":2796},[1711,1716,1728,1738,1750,1755,1761,1766,1788,1793,1808,1814,1820,1851,1867,1890,1896,1907,1913,1918,1926,1932,1951,1957,1966,1972,1985,2037,2043,2055,2061,2066,2083,2089,2107,2113,2131,2137,2142,2170,2175,2181,2205,2211,2238,2244,2249,2267,2272,2282,2288,2294,2306,2311,2364,2369,2375,2387,2393,2416,2422,2445,2451,2469,2497,2502,2508,2513,2542,2547,2553,2558,2566,2572,2577,2582,2588,2610,2615,2621,2632,2638,2643,2648,2654,2660,2665,2677,2682,2696,2712,2718,2729,2734,2740,2752,2756,2768,2785],{"type":18,"tag":19,"props":1712,"children":1714},{"id":1713},"cleaning-company-in-norway-your-obligations-as-a-business-owner",[1715],{"type":24,"value":1705},{"type":18,"tag":34,"props":1717,"children":1718},{},[1719,1721,1726],{"type":24,"value":1720},"Dreaming of starting your own business in Norway and ",{"type":18,"tag":38,"props":1722,"children":1723},{},[1724],{"type":24,"value":1725},"thinking about a cleaning company",{"type":24,"value":1727},"? Or maybe you already run one and want to make sure you’re meeting all legal requirements?",{"type":18,"tag":34,"props":1729,"children":1730},{},[1731,1736],{"type":18,"tag":38,"props":1732,"children":1733},{},[1734],{"type":24,"value":1735},"You’re in the right place!",{"type":24,"value":1737}," This article is a practical guide-from business registration and required approvals to the day-to-day (more often monthly and yearly) obligations you’ll have as an employer.",{"type":18,"tag":34,"props":1739,"children":1740},{},[1741,1743,1748],{"type":24,"value":1742},"You’ll learn what the ",{"type":18,"tag":412,"props":1744,"children":1745},{},[1746],{"type":24,"value":1747},"Renholdsregisteret",{"type":24,"value":1749}," is, how HMS (health, environment and safety) rules work, what the industry wage rates are, and which reports you need to submit to Skatteetaten and NAV. Clear, practical, and based on how things actually work in Norway.",{"type":18,"tag":34,"props":1751,"children":1752},{},[1753],{"type":24,"value":1754},"Let’s get started.",{"type":18,"tag":27,"props":1756,"children":1758},{"id":1757},"business-structure-in-norway",[1759],{"type":24,"value":1760},"Business structure in Norway",{"type":18,"tag":34,"props":1762,"children":1763},{},[1764],{"type":24,"value":1765},"Before you register your business, it’s worth deciding which structure you’ll operate under. The most common options are:",{"type":18,"tag":236,"props":1767,"children":1768},{},[1769,1779],{"type":18,"tag":240,"props":1770,"children":1771},{},[1772,1777],{"type":18,"tag":38,"props":1773,"children":1774},{},[1775],{"type":24,"value":1776},"sole proprietorship (ENK – enkeltpersonforetak)",{"type":24,"value":1778},", and",{"type":18,"tag":240,"props":1780,"children":1781},{},[1782,1787],{"type":18,"tag":38,"props":1783,"children":1784},{},[1785],{"type":24,"value":1786},"limited company (AS – aksjeselskap)",{"type":24,"value":79},{"type":18,"tag":34,"props":1789,"children":1790},{},[1791],{"type":24,"value":1792},"ENK is simpler to set up and run, but the owner is personally liable with their private assets. AS requires minimum share capital (30,000 NOK) and limits liability-company debts are generally not your personal responsibility.",{"type":18,"tag":34,"props":1794,"children":1795},{},[1796,1798,1806],{"type":24,"value":1797},"For small cleaning businesses, ENK is often enough (lower costs and simpler ",{"type":18,"tag":418,"props":1799,"children":1803},{"href":1800,"rel":1801},"https://efirmaregnskap.no/",[1802],"nofollow",[1804],{"type":24,"value":1805},"accounting support",{"type":24,"value":1807},"), while larger operations often prefer AS for stronger legal protection. In practice, the “best” choice depends on your situation-both structures can work well.",{"type":18,"tag":27,"props":1809,"children":1811},{"id":1810},"business-registration-and-approvals",[1812],{"type":24,"value":1813},"Business registration and approvals",{"type":18,"tag":210,"props":1815,"children":1817},{"id":1816},"registration-in-brønnøysundregistrene",[1818],{"type":24,"value":1819},"Registration in Brønnøysundregistrene",{"type":18,"tag":34,"props":1821,"children":1822},{},[1823,1825,1832,1834,1838,1840,1844,1846,1850],{"type":24,"value":1824},"Register your business via ",{"type":18,"tag":418,"props":1826,"children":1829},{"href":1827,"rel":1828},"https://info.altinn.no/",[1802],[1830],{"type":24,"value":1831},"Altinn",{"type":24,"value":1833},"-ENK in the Central Coordinating Register (",{"type":18,"tag":412,"props":1835,"children":1836},{},[1837],{"type":24,"value":768},{"type":24,"value":1839},"), and AS in both ",{"type":18,"tag":412,"props":1841,"children":1842},{},[1843],{"type":24,"value":768},{"type":24,"value":1845}," and the Register of Business Enterprises (",{"type":18,"tag":412,"props":1847,"children":1848},{},[1849],{"type":24,"value":741},{"type":24,"value":803},{"type":18,"tag":34,"props":1852,"children":1853},{},[1854,1856,1865],{"type":24,"value":1855},"We are an ",{"type":18,"tag":418,"props":1857,"children":1859},{"href":1800,"rel":1858},[1802],[1860],{"type":18,"tag":38,"props":1861,"children":1862},{},[1863],{"type":24,"value":1864},"authorised accounting firm in Norway",{"type":24,"value":1866}," and can help you register your business. Welcome:",{"type":18,"tag":236,"props":1868,"children":1869},{},[1870,1880],{"type":18,"tag":240,"props":1871,"children":1872},{},[1873],{"type":18,"tag":418,"props":1874,"children":1877},{"href":1875,"rel":1876},"https://efremtid.no/rejestracja-firma-enk",[1802],[1878],{"type":24,"value":1879},"Registering ENK (click)",{"type":18,"tag":240,"props":1881,"children":1882},{},[1883],{"type":18,"tag":418,"props":1884,"children":1887},{"href":1885,"rel":1886},"https://efremtid.no/rejestracja-firma-spolka-as-nuf",[1802],[1888],{"type":24,"value":1889},"Registering AS (click)",{"type":18,"tag":210,"props":1891,"children":1893},{"id":1892},"approval-and-renholdsregisteret",[1894],{"type":24,"value":1895},"Approval and Renholdsregisteret",{"type":18,"tag":34,"props":1897,"children":1898},{},[1899,1901,1905],{"type":24,"value":1900},"Anyone providing cleaning services must be approved by the Norwegian Labour Inspection Authority (Arbeidstilsynet). You need to apply for entry into the ",{"type":18,"tag":412,"props":1902,"children":1903},{},[1904],{"type":24,"value":1747},{"type":24,"value":1906}," before you start operating. Without approval, you cannot legally offer cleaning services. We explain this in detail later in the article.",{"type":18,"tag":210,"props":1908,"children":1910},{"id":1909},"hms-card-hms-kort",[1911],{"type":24,"value":1912},"HMS card (HMS-kort)",{"type":18,"tag":34,"props":1914,"children":1915},{},[1916],{"type":24,"value":1917},"After registration, everyone who performs cleaning work must have a mandatory safety ID card (HMS-kort). This applies to all cleaning companies, including sole proprietors who work alone. The card costs 132.90 NOK (plus VAT) and is valid for 2 years. More details below.",{"type":18,"tag":34,"props":1919,"children":1920},{},[1921],{"type":18,"tag":38,"props":1922,"children":1923},{},[1924],{"type":24,"value":1925},"Now, let’s get specific.",{"type":18,"tag":27,"props":1927,"children":1929},{"id":1928},"company-approval-renholdsregisteret",[1930],{"type":24,"value":1931},"Company approval – Renholdsregisteret",{"type":18,"tag":34,"props":1933,"children":1934},{},[1935,1937,1942,1944,1949],{"type":24,"value":1936},"If you want to run a ",{"type":18,"tag":38,"props":1938,"children":1939},{},[1940],{"type":24,"value":1941},"legal cleaning company in Norway",{"type":24,"value":1943},", you must be approved by ",{"type":18,"tag":38,"props":1945,"children":1946},{},[1947],{"type":24,"value":1948},"Arbeidstilsynet",{"type":24,"value":1950},". This requirement applies to both ENK and AS-even if you’re the only person in the business. Without this approval, you cannot provide cleaning services commercially, either to businesses or private clients.",{"type":18,"tag":210,"props":1952,"children":1954},{"id":1953},"what-is-renholdsregisteret",[1955],{"type":24,"value":1956},"What is Renholdsregisteret?",{"type":18,"tag":34,"props":1958,"children":1959},{},[1960,1964],{"type":18,"tag":38,"props":1961,"children":1962},{},[1963],{"type":24,"value":1747},{"type":24,"value":1965}," is Norway’s official register of approved cleaning companies. Only companies listed in this register can legally provide cleaning services. Clients-both private and business-can check your company on Arbeidstilsynet’s website before hiring you. Because the register is public, it also boosts your credibility.",{"type":18,"tag":210,"props":1967,"children":1969},{"id":1968},"how-do-you-get-approved",[1970],{"type":24,"value":1971},"How do you get approved?",{"type":18,"tag":34,"props":1973,"children":1974},{},[1975,1977,1983],{"type":24,"value":1976},"To be listed in Renholdsregisteret, you submit an application via ",{"type":18,"tag":418,"props":1978,"children":1981},{"href":1979,"rel":1980},"https://www.altinn.no",[1802],[1982],{"type":24,"value":1831},{"type":24,"value":1984},". You’ll need to provide documentation showing you meet Norwegian labour law requirements, including:",{"type":18,"tag":236,"props":1986,"children":1987},{},[1988,1993,1998,2010,2015,2026],{"type":18,"tag":240,"props":1989,"children":1990},{},[1991],{"type":24,"value":1992},"employment contracts for all employees (in Norwegian),",{"type":18,"tag":240,"props":1994,"children":1995},{},[1996],{"type":24,"value":1997},"proof that the company and employees are registered with NAV,",{"type":18,"tag":240,"props":1999,"children":2000},{},[2001,2003,2008],{"type":24,"value":2002},"proof of an agreement with an approved occupational health service (BHT – ",{"type":18,"tag":412,"props":2004,"children":2005},{},[2006],{"type":24,"value":2007},"godkjent bedriftshelsetjeneste",{"type":24,"value":2009},"),",{"type":18,"tag":240,"props":2011,"children":2012},{},[2013],{"type":24,"value":2014},"wage information confirming compliance with minimum wage requirements,",{"type":18,"tag":240,"props":2016,"children":2017},{},[2018,2020,2025],{"type":24,"value":2019},"proof of occupational injury insurance (",{"type":18,"tag":412,"props":2021,"children":2022},{},[2023],{"type":24,"value":2024},"yrkesskadeforsikring",{"type":24,"value":2009},{"type":18,"tag":240,"props":2027,"children":2028},{},[2029,2031,2036],{"type":24,"value":2030},"a commitment to comply with obligations under the ",{"type":18,"tag":38,"props":2032,"children":2033},{},[2034],{"type":24,"value":2035},"Working Environment Act (Arbeidsmiljøloven)",{"type":24,"value":79},{"type":18,"tag":210,"props":2038,"children":2040},{"id":2039},"what-happens-after-approval",[2041],{"type":24,"value":2042},"What happens after approval?",{"type":18,"tag":34,"props":2044,"children":2045},{},[2046,2048,2053],{"type":24,"value":2047},"Once your company is listed in Renholdsregisteret, you receive confirmation and a registration number. You must keep your information updated and confirm annually that you still meet the requirements (an ",{"type":18,"tag":412,"props":2049,"children":2050},{},[2051],{"type":24,"value":2052},"egenerklæring",{"type":24,"value":2054},"). Every three years, you must also submit documentation for re-verification-otherwise you risk being removed from the register.",{"type":18,"tag":210,"props":2056,"children":2058},{"id":2057},"watch-out-for-penalties",[2059],{"type":24,"value":2060},"Watch out for penalties",{"type":18,"tag":34,"props":2062,"children":2063},{},[2064],{"type":24,"value":2065},"Providing cleaning services without approval can result in fines or an order to stop operations. In some cases (e.g., public tenders), clients are required to use only registered companies-so without the approval you may lose many potential contracts.",{"type":18,"tag":34,"props":2067,"children":2068},{},[2069,2074,2076,2081],{"type":18,"tag":38,"props":2070,"children":2071},{},[2072],{"type":24,"value":2073},"In short:",{"type":24,"value":2075}," Entry into Renholdsregisteret is an ",{"type":18,"tag":38,"props":2077,"children":2078},{},[2079],{"type":24,"value":2080},"absolute requirement",{"type":24,"value":2082}," for any cleaning company in Norway, and it’s worth securing from day one-both legally and reputationally.",{"type":18,"tag":27,"props":2084,"children":2086},{"id":2085},"hms-kort-mandatory-id-card-in-the-cleaning-industry",[2087],{"type":24,"value":2088},"HMS-kort – mandatory ID card in the cleaning industry",{"type":18,"tag":34,"props":2090,"children":2091},{},[2092,2094,2099,2101,2106],{"type":24,"value":2093},"Anyone working in a cleaning company-including the owner of a sole proprietorship-",{"type":18,"tag":38,"props":2095,"children":2096},{},[2097],{"type":24,"value":2098},"must have a valid HMS-kort",{"type":24,"value":2100},". It is a personal ID card proving the person is legally employed and working for an approved company. The HMS-kort requirement is part of workplace safety rules (including ",{"type":18,"tag":412,"props":2102,"children":2103},{},[2104],{"type":24,"value":2105},"Arbeidsmiljøloven § 4-1",{"type":24,"value":803},{"type":18,"tag":210,"props":2108,"children":2110},{"id":2109},"who-needs-an-hms-kort",[2111],{"type":24,"value":2112},"Who needs an HMS-kort?",{"type":18,"tag":236,"props":2114,"children":2115},{},[2116,2121,2126],{"type":18,"tag":240,"props":2117,"children":2118},{},[2119],{"type":24,"value":2120},"All employees performing cleaning work, regardless of hours (excluding non-cleaning office staff),",{"type":18,"tag":240,"props":2122,"children":2123},{},[2124],{"type":24,"value":2125},"Business owners who personally carry out cleaning work,",{"type":18,"tag":240,"props":2127,"children":2128},{},[2129],{"type":24,"value":2130},"Workers from foreign companies who physically perform cleaning work in Norway.",{"type":18,"tag":210,"props":2132,"children":2134},{"id":2133},"what-does-the-hms-kort-include",[2135],{"type":24,"value":2136},"What does the HMS-kort include?",{"type":18,"tag":34,"props":2138,"children":2139},{},[2140],{"type":24,"value":2141},"The card includes:",{"type":18,"tag":236,"props":2143,"children":2144},{},[2145,2150,2155,2160,2165],{"type":18,"tag":240,"props":2146,"children":2147},{},[2148],{"type":24,"value":2149},"the worker’s full name,",{"type":18,"tag":240,"props":2151,"children":2152},{},[2153],{"type":24,"value":2154},"the company’s organisation number,",{"type":18,"tag":240,"props":2156,"children":2157},{},[2158],{"type":24,"value":2159},"personal number or D-number,",{"type":18,"tag":240,"props":2161,"children":2162},{},[2163],{"type":24,"value":2164},"photo,",{"type":18,"tag":240,"props":2166,"children":2167},{},[2168],{"type":24,"value":2169},"confirmation that the company operates in “Renhold” (cleaning).",{"type":18,"tag":34,"props":2171,"children":2172},{},[2173],{"type":24,"value":2174},"The card should be carried during work. In inspections, Arbeidstilsynet (and in practice sometimes clients) can request to see it.",{"type":18,"tag":210,"props":2176,"children":2178},{"id":2177},"how-to-order-an-hms-kort",[2179],{"type":24,"value":2180},"How to order an HMS-kort",{"type":18,"tag":34,"props":2182,"children":2183},{},[2184,2186,2193,2194,2197,2199,2203],{"type":24,"value":2185},"You order the HMS-kort online at: ",{"type":18,"tag":418,"props":2187,"children":2190},{"href":2188,"rel":2189},"https://www.hmskort.no",[1802],[2191],{"type":24,"value":2192},"www.hmskort.no",{"type":24,"value":79},{"type":18,"tag":145,"props":2195,"children":2196},{},[],{"type":24,"value":2198},"\nTo apply, the company must be approved in ",{"type":18,"tag":38,"props":2200,"children":2201},{},[2202],{"type":24,"value":1747},{"type":24,"value":2204}," and registered as an employer. The person must have a Norwegian personal number or D-number.",{"type":18,"tag":210,"props":2206,"children":2208},{"id":2207},"cost-and-validity",[2209],{"type":24,"value":2210},"Cost and validity",{"type":18,"tag":236,"props":2212,"children":2213},{},[2214,2226],{"type":18,"tag":240,"props":2215,"children":2216},{},[2217,2219,2224],{"type":24,"value":2218},"Cost: approx. ",{"type":18,"tag":38,"props":2220,"children":2221},{},[2222],{"type":24,"value":2223},"132.90 NOK + VAT",{"type":24,"value":2225}," (as of 27.06.2025)",{"type":18,"tag":240,"props":2227,"children":2228},{},[2229,2231,2236],{"type":24,"value":2230},"Valid for ",{"type":18,"tag":38,"props":2232,"children":2233},{},[2234],{"type":24,"value":2235},"2 years",{"type":24,"value":2237},", then it must be renewed.",{"type":18,"tag":210,"props":2239,"children":2241},{"id":2240},"what-if-you-dont-have-an-hms-kort",[2242],{"type":24,"value":2243},"What if you don’t have an HMS-kort?",{"type":18,"tag":34,"props":2245,"children":2246},{},[2247],{"type":24,"value":2248},"Missing HMS-kort can lead to:",{"type":18,"tag":236,"props":2250,"children":2251},{},[2252,2257,2262],{"type":18,"tag":240,"props":2253,"children":2254},{},[2255],{"type":24,"value":2256},"administrative penalties/fines for the employer,",{"type":18,"tag":240,"props":2258,"children":2259},{},[2260],{"type":24,"value":2261},"work being stopped during an inspection,",{"type":18,"tag":240,"props":2263,"children":2264},{},[2265],{"type":24,"value":2266},"in the worst case, loss of approval in Renholdsregisteret.",{"type":18,"tag":34,"props":2268,"children":2269},{},[2270],{"type":24,"value":2271},"In practice, this is one of the first documents checked during inspections-so it’s best to handle it early.",{"type":18,"tag":34,"props":2273,"children":2274},{},[2275,2280],{"type":18,"tag":38,"props":2276,"children":2277},{},[2278],{"type":24,"value":2279},"Bottom line:",{"type":24,"value":2281}," HMS-kort is mandatory for everyone performing physical cleaning work in Norway. It also increases client trust.",{"type":18,"tag":27,"props":2283,"children":2285},{"id":2284},"hiring-employees-and-bht",[2286],{"type":24,"value":2287},"Hiring employees and BHT",{"type":18,"tag":210,"props":2289,"children":2291},{"id":2290},"contracts-and-wages",[2292],{"type":24,"value":2293},"Contracts and wages",{"type":18,"tag":34,"props":2295,"children":2296},{},[2297,2299,2304],{"type":24,"value":2298},"Every employee must have a written employment contract in Norwegian. You must follow the requirements in the ",{"type":18,"tag":412,"props":2300,"children":2301},{},[2302],{"type":24,"value":2303},"allmenngjøringsforskrift",{"type":24,"value":2305},"-the extended collective agreement rules for the cleaning industry.",{"type":18,"tag":34,"props":2307,"children":2308},{},[2309],{"type":24,"value":2310},"From 15 June 2025, the minimum hourly wages are:",{"type":18,"tag":236,"props":2312,"children":2313},{},[2314,2324,2334,2345],{"type":18,"tag":240,"props":2315,"children":2316},{},[2317,2322],{"type":18,"tag":38,"props":2318,"children":2319},{},[2320],{"type":24,"value":2321},"236.54 NOK gross/hour",{"type":24,"value":2323}," for adult workers",{"type":18,"tag":240,"props":2325,"children":2326},{},[2327,2332],{"type":18,"tag":38,"props":2328,"children":2329},{},[2330],{"type":24,"value":2331},"185.55 NOK gross/hour",{"type":24,"value":2333}," for workers under 18",{"type":18,"tag":240,"props":2335,"children":2336},{},[2337,2339,2344],{"type":24,"value":2338},"Night work (between 21:00 and 06:00) requires an additional allowance (",{"type":18,"tag":38,"props":2340,"children":2341},{},[2342],{"type":24,"value":2343},"min. 29 NOK/hour",{"type":24,"value":803},{"type":18,"tag":240,"props":2346,"children":2347},{},[2348,2350,2355,2357,2362],{"type":24,"value":2349},"Overtime (",{"type":18,"tag":412,"props":2351,"children":2352},{},[2353],{"type":24,"value":2354},"overtid",{"type":24,"value":2356},") must be paid with an additional ",{"type":18,"tag":38,"props":2358,"children":2359},{},[2360],{"type":24,"value":2361},"minimum 40%",{"type":24,"value":2363}," on top of the hourly rate.",{"type":18,"tag":34,"props":2365,"children":2366},{},[2367],{"type":24,"value":2368},"Cleaning companies must also pay for travel time between assignments (travel time counts as working time) and provide work clothing and footwear (proper workwear, so it can be treated as a business expense).",{"type":18,"tag":210,"props":2370,"children":2372},{"id":2371},"health-and-safety-hms-obligations-in-cleaning",[2373],{"type":24,"value":2374},"Health and safety – HMS obligations in cleaning",{"type":18,"tag":34,"props":2376,"children":2377},{},[2378,2380,2385],{"type":24,"value":2379},"Norway places strong emphasis on workplace safety and decent working conditions. In cleaning-where employees handle chemicals, perform repetitive physical tasks, and often move between locations-HMS (",{"type":18,"tag":412,"props":2381,"children":2382},{},[2383],{"type":24,"value":2384},"Health, Environment and Safety",{"type":24,"value":2386},") obligations are especially important.",{"type":18,"tag":210,"props":2388,"children":2390},{"id":2389},"agreement-with-an-approved-occupational-health-service-bht",[2391],{"type":24,"value":2392},"Agreement with an approved occupational health service (BHT)",{"type":18,"tag":34,"props":2394,"children":2395},{},[2396,2398,2403,2404,2408,2410,2414],{"type":24,"value":2397},"Every cleaning company must have an agreement with an ",{"type":18,"tag":38,"props":2399,"children":2400},{},[2401],{"type":24,"value":2402},"approved occupational health service",{"type":24,"value":472},{"type":18,"tag":412,"props":2405,"children":2406},{},[2407],{"type":24,"value":2007},{"type":24,"value":2409},", BHT). This is an external provider that helps assess workplace risks, monitor working conditions and support preventive measures. BHT is a requirement for entry into ",{"type":18,"tag":412,"props":2411,"children":2412},{},[2413],{"type":24,"value":1747},{"type":24,"value":2415}," and a legal obligation for high-risk industries, including cleaning.",{"type":18,"tag":210,"props":2417,"children":2419},{"id":2418},"safety-representative-and-amu",[2420],{"type":24,"value":2421},"Safety representative and AMU",{"type":18,"tag":236,"props":2423,"children":2424},{},[2425,2435],{"type":18,"tag":240,"props":2426,"children":2427},{},[2428,2433],{"type":18,"tag":38,"props":2429,"children":2430},{},[2431],{"type":24,"value":2432},"Verneombud",{"type":24,"value":2434}," (safety representative) must be elected in companies with employees (in businesses with fewer than 5 employees, it may be possible to agree on an alternative arrangement). The role is to focus on safety, report risks and cooperate with management.",{"type":18,"tag":240,"props":2436,"children":2437},{},[2438,2443],{"type":18,"tag":38,"props":2439,"children":2440},{},[2441],{"type":24,"value":2442},"Working Environment Committee (AMU – Arbeidsmiljøutvalg)",{"type":24,"value":2444}," is mandatory in companies with at least 50 employees, and in cleaning it may also be required from as few as 5 employees if the parties decide so. AMU is a forum where employer and employees discuss health, safety and work environment measures.",{"type":18,"tag":210,"props":2446,"children":2448},{"id":2447},"risk-assessment-and-documentation",[2449],{"type":24,"value":2450},"Risk assessment and documentation",{"type":18,"tag":34,"props":2452,"children":2453},{},[2454,2456,2461,2462,2467],{"type":24,"value":2455},"As a business owner, you must perform a systematic ",{"type":18,"tag":38,"props":2457,"children":2458},{},[2459],{"type":24,"value":2460},"risk assessment",{"type":24,"value":472},{"type":18,"tag":412,"props":2463,"children":2464},{},[2465],{"type":24,"value":2466},"risikovurdering",{"type":24,"value":2468},") covering all areas of your activity, including for example:",{"type":18,"tag":236,"props":2470,"children":2471},{},[2472,2477,2482,2487,2492],{"type":18,"tag":240,"props":2473,"children":2474},{},[2475],{"type":24,"value":2476},"exposure to chemicals (detergents, descalers, disinfectants),",{"type":18,"tag":240,"props":2478,"children":2479},{},[2480],{"type":24,"value":2481},"musculoskeletal strain (repetitive work, carrying equipment),",{"type":18,"tag":240,"props":2483,"children":2484},{},[2485],{"type":24,"value":2486},"working conditions in dark, cold or humid spaces,",{"type":18,"tag":240,"props":2488,"children":2489},{},[2490],{"type":24,"value":2491},"travel between clients and working late at night,",{"type":18,"tag":240,"props":2493,"children":2494},{},[2495],{"type":24,"value":2496},"risks linked to working alone (especially outside business hours).",{"type":18,"tag":34,"props":2498,"children":2499},{},[2500],{"type":24,"value":2501},"The results must be documented in writing and updated regularly. Based on this, you establish preventive measures and mandatory training. BHT providers typically have templates and systems you can use.",{"type":18,"tag":210,"props":2503,"children":2505},{"id":2504},"training-and-protective-equipment",[2506],{"type":24,"value":2507},"Training and protective equipment",{"type":18,"tag":34,"props":2509,"children":2510},{},[2511],{"type":24,"value":2512},"Every employee must receive training in health and safety-both general and specific to the tasks and locations. Training can be organised internally or through BHT. Typical topics include:",{"type":18,"tag":236,"props":2514,"children":2515},{},[2516,2527,2532,2537],{"type":18,"tag":240,"props":2517,"children":2518},{},[2519,2521,2526],{"type":24,"value":2520},"correct use of chemicals (including safety data sheets – ",{"type":18,"tag":412,"props":2522,"children":2523},{},[2524],{"type":24,"value":2525},"Sikkerhetsdatablad",{"type":24,"value":2009},{"type":18,"tag":240,"props":2528,"children":2529},{},[2530],{"type":24,"value":2531},"use of cleaning equipment and transporting materials,",{"type":18,"tag":240,"props":2533,"children":2534},{},[2535],{"type":24,"value":2536},"ergonomics and safe working posture,",{"type":18,"tag":240,"props":2538,"children":2539},{},[2540],{"type":24,"value":2541},"procedures in case of accidents and exposure to hazardous substances.",{"type":18,"tag":34,"props":2543,"children":2544},{},[2545],{"type":24,"value":2546},"The employer must also provide appropriate workwear and personal protective equipment (gloves, masks, goggles where necessary) and ensure replacement/cleaning when needed.",{"type":18,"tag":210,"props":2548,"children":2550},{"id":2549},"inspections-and-responsibility",[2551],{"type":24,"value":2552},"Inspections and responsibility",{"type":18,"tag":34,"props":2554,"children":2555},{},[2556],{"type":24,"value":2557},"Arbeidstilsynet can inspect your company at any time. They may check HMS documentation, risk assessments, BHT agreements and proof of training. Missing documentation or non-compliance can lead to fines, orders to correct issues, or in the worst case, removal from Renholdsregisteret.",{"type":18,"tag":34,"props":2559,"children":2560},{},[2561],{"type":18,"tag":38,"props":2562,"children":2563},{},[2564],{"type":24,"value":2565},"Now, let’s cover other employer obligations:",{"type":18,"tag":210,"props":2567,"children":2569},{"id":2568},"mandatory-occupational-pension-otp",[2570],{"type":24,"value":2571},"Mandatory occupational pension (OTP)",{"type":18,"tag":34,"props":2573,"children":2574},{},[2575],{"type":24,"value":2576},"If you employ staff, you must set up a mandatory occupational pension plan (OTP). In practice, this means paying at least 2% of the employees’ salaries into individual pension accounts (applies to salary up to 12 G-one G is 130,160 NOK as of 1 May 2025).",{"type":18,"tag":34,"props":2578,"children":2579},{},[2580],{"type":24,"value":2581},"This must usually be established within 6 months of starting to employ people.",{"type":18,"tag":210,"props":2583,"children":2585},{"id":2584},"monthly-a-melding-reporting",[2586],{"type":24,"value":2587},"Monthly a-melding reporting",{"type":18,"tag":34,"props":2589,"children":2590},{},[2591,2593,2597,2599,2608],{"type":24,"value":2592},"As an employer, you submit ",{"type":18,"tag":412,"props":2594,"children":2595},{},[2596],{"type":24,"value":865},{"type":24,"value":2598}," each month to Skatteetaten/NAV-or ",{"type":18,"tag":38,"props":2600,"children":2601},{},[2602],{"type":18,"tag":418,"props":2603,"children":2605},{"href":1800,"rel":2604},[1802],[2606],{"type":24,"value":2607},"your accountant",{"type":24,"value":2609}," can do it for you.",{"type":18,"tag":34,"props":2611,"children":2612},{},[2613],{"type":24,"value":2614},"This report includes salary payments, tax withholdings and social contributions. The data goes into NAV’s employee register (Aa-registeret). Failure to submit on time can result in financial penalties.",{"type":18,"tag":210,"props":2616,"children":2618},{"id":2617},"occupational-injury-insurance",[2619],{"type":24,"value":2620},"Occupational injury insurance",{"type":18,"tag":34,"props":2622,"children":2623},{},[2624,2626,2630],{"type":24,"value":2625},"Employers must have insurance covering employees in case of work injury or occupational disease-usually ",{"type":18,"tag":412,"props":2627,"children":2628},{},[2629],{"type":24,"value":2024},{"type":24,"value":2631},". Proof of this insurance is required when applying for approval as a cleaning company.",{"type":18,"tag":210,"props":2633,"children":2635},{"id":2634},"annual-report-to-arbeidstilsynet",[2636],{"type":24,"value":2637},"Annual report to Arbeidstilsynet",{"type":18,"tag":34,"props":2639,"children":2640},{},[2641],{"type":24,"value":2642},"Each year after you receive approval, you must confirm to Arbeidstilsynet that you still meet the requirements (via a form in Altinn).",{"type":18,"tag":34,"props":2644,"children":2645},{},[2646],{"type":24,"value":2647},"Every three years (or if requested), you must submit documentation such as BHT agreements, AMU meeting minutes, wage documentation, proof of occupational injury insurance, etc., to confirm ongoing compliance.",{"type":18,"tag":27,"props":2649,"children":2651},{"id":2650},"taxes-and-reporting",[2652],{"type":24,"value":2653},"Taxes and reporting",{"type":18,"tag":210,"props":2655,"children":2657},{"id":2656},"vat-mva",[2658],{"type":24,"value":2659},"VAT (MVA)",{"type":18,"tag":34,"props":2661,"children":2662},{},[2663],{"type":24,"value":2664},"If your company’s turnover exceeds 50,000 NOK over a rolling 12-month period (note: always the previous 12 months, not the calendar year), you must register for VAT and add 25% VAT to invoices.",{"type":18,"tag":34,"props":2666,"children":2667},{},[2668,2670,2675],{"type":24,"value":2669},"After that, you submit ",{"type":18,"tag":412,"props":2671,"children":2672},{},[2673],{"type":24,"value":2674},"VAT returns (MVA-melding)",{"type":24,"value":2676}," every two months. Even if there were no VAT sales or purchases in a period, you must submit a “zero return” to avoid penalties.",{"type":18,"tag":210,"props":2678,"children":2680},{"id":2679},"accounting",[2681],{"type":24,"value":12},{"type":18,"tag":34,"props":2683,"children":2684},{},[2685,2687,2694],{"type":24,"value":2686},"Keep financial documentation-invoice records, receipts and reconciliations-for at least 5 years. Under Norwegian accounting rules, every business must track income and expenses. Many use accounting software (for example ",{"type":18,"tag":418,"props":2688,"children":2691},{"href":2689,"rel":2690},"https://efirma.no/",[1802],[2692],{"type":24,"value":2693},"Efirma.no",{"type":24,"value":2695},") to make reporting easier.",{"type":18,"tag":34,"props":2697,"children":2698},{},[2699,2701,2710],{"type":24,"value":2700},"Often the simplest solution is using an accounting firm such as ",{"type":18,"tag":38,"props":2702,"children":2703},{},[2704],{"type":18,"tag":418,"props":2705,"children":2707},{"href":1800,"rel":2706},[1802],[2708],{"type":24,"value":2709},"Efirma Regnskap AS",{"type":24,"value":2711},". When choosing an accountant, it’s important that they are authorised in Norway. It’s also worth considering how long they’ve been in the market and whether they inspire trust.",{"type":18,"tag":210,"props":2713,"children":2715},{"id":2714},"tax-return-and-settlement",[2716],{"type":24,"value":2717},"Tax return and settlement",{"type":18,"tag":34,"props":2719,"children":2720},{},[2721,2723,2727],{"type":24,"value":2722},"At year-end, you file the annual tax return (",{"type":18,"tag":412,"props":2724,"children":2725},{},[2726],{"type":24,"value":841},{"type":24,"value":2728},"). ENK pays personal income tax (advance tax payments), while AS pays corporate income tax-and as the owner you may also pay personal tax on salary/dividends.",{"type":18,"tag":34,"props":2730,"children":2731},{},[2732],{"type":24,"value":2733},"In practice, you pay tax in advance and settle after receiving the official tax assessment. It’s worth consulting an accountant to ensure you claim the correct deductions (equipment, cleaning supplies, fuel, etc.). If an authorised accountant handles your books, you don’t need to worry about the details.",{"type":18,"tag":210,"props":2735,"children":2737},{"id":2736},"other-obligations",[2738],{"type":24,"value":2739},"Other obligations",{"type":18,"tag":34,"props":2741,"children":2742},{},[2743,2745,2750],{"type":24,"value":2744},"Comply with labour law requirements, including statutory vacation rules and holiday pay (",{"type":18,"tag":412,"props":2746,"children":2747},{},[2748],{"type":24,"value":2749},"feriepenger",{"type":24,"value":2751},"), as well as any parental leave rules where relevant. Also be prepared for possible inspections-Skatteetaten and Arbeidstilsynet can both request documentation, so keeping things organised is key.",{"type":18,"tag":27,"props":2753,"children":2754},{"id":1036},[2755],{"type":24,"value":1039},{"type":18,"tag":34,"props":2757,"children":2758},{},[2759,2761,2766],{"type":24,"value":2760},"Starting and running a cleaning company in Norway involves several formal requirements. The most important is ",{"type":18,"tag":38,"props":2762,"children":2763},{},[2764],{"type":24,"value":2765},"approval from Arbeidstilsynet",{"type":24,"value":2767}," and registration in the relevant registers. After that, you must stay compliant-keep proper accounts, report employees (a-melding), follow minimum wage rules and maintain strong HMS routines. This ensures your company operates legally and helps you avoid penalties for non-compliance with Norwegian regulations.",{"type":18,"tag":34,"props":2769,"children":2770},{},[2771],{"type":18,"tag":38,"props":2772,"children":2773},{},[2774,2776,2779,2783],{"type":24,"value":2775},"Do you have questions about registering or running a cleaning company in Norway? Contact us at:",{"type":18,"tag":145,"props":2777,"children":2778},{},[],{"type":18,"tag":418,"props":2780,"children":2781},{"href":1114},[2782],{"type":24,"value":1117},{"type":24,"value":2784},". We’re available Monday to Friday, 9:00 AM–9:00 PM, and we’ll be happy to help!",{"type":18,"tag":34,"props":2786,"children":2787},{},[2788],{"type":18,"tag":412,"props":2789,"children":2790},{},[2791,2792],{"type":24,"value":416},{"type":18,"tag":418,"props":2793,"children":2794},{"href":420},[2795],{"type":24,"value":423},{"title":8,"searchDepth":425,"depth":425,"links":2797},[2798,2799,2804,2810,2817,2830,2836],{"id":1757,"depth":428,"text":1760},{"id":1810,"depth":428,"text":1813,"children":2800},[2801,2802,2803],{"id":1816,"depth":425,"text":1819},{"id":1892,"depth":425,"text":1895},{"id":1909,"depth":425,"text":1912},{"id":1928,"depth":428,"text":1931,"children":2805},[2806,2807,2808,2809],{"id":1953,"depth":425,"text":1956},{"id":1968,"depth":425,"text":1971},{"id":2039,"depth":425,"text":2042},{"id":2057,"depth":425,"text":2060},{"id":2085,"depth":428,"text":2088,"children":2811},[2812,2813,2814,2815,2816],{"id":2109,"depth":425,"text":2112},{"id":2133,"depth":425,"text":2136},{"id":2177,"depth":425,"text":2180},{"id":2207,"depth":425,"text":2210},{"id":2240,"depth":425,"text":2243},{"id":2284,"depth":428,"text":2287,"children":2818},[2819,2820,2821,2822,2823,2824,2825,2826,2827,2828,2829],{"id":2290,"depth":425,"text":2293},{"id":2371,"depth":425,"text":2374},{"id":2389,"depth":425,"text":2392},{"id":2418,"depth":425,"text":2421},{"id":2447,"depth":425,"text":2450},{"id":2504,"depth":425,"text":2507},{"id":2549,"depth":425,"text":2552},{"id":2568,"depth":425,"text":2571},{"id":2584,"depth":425,"text":2587},{"id":2617,"depth":425,"text":2620},{"id":2634,"depth":425,"text":2637},{"id":2650,"depth":428,"text":2653,"children":2831},[2832,2833,2834,2835],{"id":2656,"depth":425,"text":2659},{"id":2679,"depth":425,"text":12},{"id":2714,"depth":425,"text":2717},{"id":2736,"depth":425,"text":2739},{"id":1036,"depth":428,"text":1039},"content:news:cleaning-company-obligations:index.md","news/cleaning-company-obligations/index.md","news/cleaning-company-obligations/index",{"loc":1704},{"_path":2842,"_dir":6,"_draft":7,"_partial":7,"_locale":8,"title":2843,"description":2844,"date":2845,"category":445,"image":2846,"body":2847,"_type":433,"_id":3799,"_source":435,"_file":3800,"_stem":3801,"_extension":438,"sitemap":3802},"/news/as-or-enk","ENK or AS – which business structure should you choose in Norway?","Which type of business in Norway is better: a sole proprietorship (ENK) or a limited company (AS)? It depends. Read on to get the full picture.","2025-07-07","/assets/images/blog/as-or-enk.jpg",{"type":15,"children":2848,"toc":3774},[2849,2854,2886,2891,2897,2907,2913,2925,2931,2936,2942,2954,2960,2972,2976,2988,2993,2999,3018,3030,3036,3053,3059,3064,3074,3080,3097,3102,3121,3127,3138,3143,3155,3161,3187,3193,3212,3218,3241,3247,3252,3258,3263,3268,3274,3279,3288,3297,3303,3308,3695,3699,3704,3725,3730,3763],{"type":18,"tag":19,"props":2850,"children":2852},{"id":2851},"enk-or-as-which-business-structure-should-you-choose-in-norway",[2853],{"type":24,"value":2843},{"type":18,"tag":34,"props":2855,"children":2856},{},[2857,2859,2864,2866,2871,2873,2878,2879,2884],{"type":24,"value":2858},"In Norway, the two most common ways of running a business are ",{"type":18,"tag":38,"props":2860,"children":2861},{},[2862],{"type":24,"value":2863},"sole proprietorships",{"type":24,"value":2865}," (Norwegian: ",{"type":18,"tag":412,"props":2867,"children":2868},{},[2869],{"type":24,"value":2870},"enkeltpersonforetak",{"type":24,"value":2872},", abbreviated as ENK) and ",{"type":18,"tag":38,"props":2874,"children":2875},{},[2876],{"type":24,"value":2877},"limited companies",{"type":24,"value":472},{"type":18,"tag":412,"props":2880,"children":2881},{},[2882],{"type":24,"value":2883},"aksjeselskap",{"type":24,"value":2885},", AS).",{"type":18,"tag":34,"props":2887,"children":2888},{},[2889],{"type":24,"value":2890},"Both options have their advantages and limitations. In this article, we explain how ENK and AS work, who each structure is best suited for, and what you should consider before making a decision. The information is up to date for 2025. We encourage you to read the full article.",{"type":18,"tag":27,"props":2892,"children":2894},{"id":2893},"enk-sole-proprietorship-enkeltpersonforetak",[2895],{"type":24,"value":2896},"ENK – Sole proprietorship (Enkeltpersonforetak)",{"type":18,"tag":34,"props":2898,"children":2899},{},[2900,2905],{"type":18,"tag":38,"props":2901,"children":2902},{},[2903],{"type":24,"value":2904},"Enkeltpersonforetak (ENK)",{"type":24,"value":2906}," is the simplest and most popular business structure in Norway, especially among people who want to start working for themselves without large initial investments. In 2025, ENK remains the best solution for one-person service businesses such as construction, cleaning, transport, or IT.",{"type":18,"tag":210,"props":2908,"children":2910},{"id":2909},"ownership-and-registration",[2911],{"type":24,"value":2912},"Ownership and registration",{"type":18,"tag":34,"props":2914,"children":2915},{},[2916,2918,2923],{"type":24,"value":2917},"An ENK can be established by any individual who has a Norwegian personal number or a temporary D-number. Registration is done via ",{"type":18,"tag":412,"props":2919,"children":2920},{},[2921],{"type":24,"value":2922},"Altinn.no",{"type":24,"value":2924}," and costs 2,683 NOK (2025). In many cases, the business can be registered in less than one day-often within a few hours for simple activities.",{"type":18,"tag":210,"props":2926,"children":2928},{"id":2927},"no-startup-capital-required",[2929],{"type":24,"value":2930},"No startup capital required",{"type":18,"tag":34,"props":2932,"children":2933},{},[2934],{"type":24,"value":2935},"ENK does not require any initial share capital, which is a major advantage for those who want to start a business quickly and at low cost.",{"type":18,"tag":210,"props":2937,"children":2939},{"id":2938},"liability",[2940],{"type":24,"value":2941},"Liability",{"type":18,"tag":34,"props":2943,"children":2944},{},[2945,2947,2952],{"type":24,"value":2946},"The owner is personally liable ",{"type":18,"tag":38,"props":2948,"children":2949},{},[2950],{"type":24,"value":2951},"with all personal assets",{"type":24,"value":2953}," for the company’s obligations. This means that if the business incurs debt, creditors may claim against private assets such as a personal bank account, car, or even the owner’s home.",{"type":18,"tag":210,"props":2955,"children":2957},{"id":2956},"taxes-and-income",[2958],{"type":24,"value":2959},"Taxes and income",{"type":18,"tag":34,"props":2961,"children":2962},{},[2963,2965,2970],{"type":24,"value":2964},"ENK is not a separate legal entity. All business income is treated as personal income. The owner pays income tax according to the standard tax rules (social security contributions, ordinary income tax, and progressive tax brackets). There is no salary or dividend payout-",{"type":18,"tag":38,"props":2966,"children":2967},{},[2968],{"type":24,"value":2969},"all profit is taxed",{"type":24,"value":2971},", regardless of whether it is withdrawn or left in the business.",{"type":18,"tag":210,"props":2973,"children":2974},{"id":2679},[2975],{"type":24,"value":12},{"type":18,"tag":34,"props":2977,"children":2978},{},[2979,2981,2986],{"type":24,"value":2980},"If annual turnover exceeds 50,000 NOK, the business must register for VAT (",{"type":18,"tag":412,"props":2982,"children":2983},{},[2984],{"type":24,"value":2985},"merverdiavgift",{"type":24,"value":2987},") and keep proper accounts. With higher turnover or employees, additional reporting to Altinn is required (usually handled by an accountant).",{"type":18,"tag":34,"props":2989,"children":2990},{},[2991],{"type":24,"value":2992},"Only ENK businesses with turnover below 50,000 NOK are exempt from bookkeeping obligations, but they must still keep documentation such as incoming and outgoing invoices.",{"type":18,"tag":210,"props":2994,"children":2996},{"id":2995},"social-security-contributions-and-benefits",[2997],{"type":24,"value":2998},"Social security contributions and benefits",{"type":18,"tag":34,"props":3000,"children":3001},{},[3002,3004,3009,3011,3016],{"type":24,"value":3003},"The owner of an ENK pays ",{"type":18,"tag":412,"props":3005,"children":3006},{},[3007],{"type":24,"value":3008},"trygdeavgift",{"type":24,"value":3010}," (social security contributions) and advance tax payments themselves. As a self-employed person, you are entitled to sick pay only from ",{"type":18,"tag":38,"props":3012,"children":3013},{},[3014],{"type":24,"value":3015},"day 17",{"type":24,"value":3017}," of illness, and only at 80% of the calculated income base.",{"type":18,"tag":34,"props":3019,"children":3020},{},[3021,3023,3028],{"type":24,"value":3022},"It is possible to purchase voluntary insurance from NAV (",{"type":18,"tag":412,"props":3024,"children":3025},{},[3026],{"type":24,"value":3027},"frivillig forsikring",{"type":24,"value":3029},") to receive sick pay from day 1 and/or at 100%, but this involves additional costs.",{"type":18,"tag":210,"props":3031,"children":3033},{"id":3032},"no-employee-rights",[3034],{"type":24,"value":3035},"No employee rights",{"type":18,"tag":34,"props":3037,"children":3038},{},[3039,3041,3046,3048,3052],{"type":24,"value":3040},"When running an ENK, you are not employed by your own company. This means you are not entitled to paid vacation, severance pay, or unemployment benefits (",{"type":18,"tag":412,"props":3042,"children":3043},{},[3044],{"type":24,"value":3045},"dagpenger",{"type":24,"value":3047},"), even if you have regularly paid taxes and social contributions. You also do not receive holiday pay (",{"type":18,"tag":412,"props":3049,"children":3050},{},[3051],{"type":24,"value":2749},{"type":24,"value":803},{"type":18,"tag":210,"props":3054,"children":3056},{"id":3055},"business-development",[3057],{"type":24,"value":3058},"Business development",{"type":18,"tag":34,"props":3060,"children":3061},{},[3062],{"type":24,"value":3063},"ENK does not have legal personality and cannot have partners. If you plan to expand your business or look for investors, this can be a limitation. Additionally, an ENK cannot be sold as a company-you can only transfer assets, and the new owner must register a new business in their own name.",{"type":18,"tag":34,"props":3065,"children":3066},{},[3067,3072],{"type":18,"tag":38,"props":3068,"children":3069},{},[3070],{"type":24,"value":3071},"ENK is an ideal option for people starting a business in Norway",{"type":24,"value":3073}," who want to run a small operation with minimal bureaucracy. However, before choosing this structure, it is important to carefully consider liability and social protection, as ENK does not offer the same level of security as an AS.",{"type":18,"tag":27,"props":3075,"children":3077},{"id":3076},"as-limited-company-aksjeselskap",[3078],{"type":24,"value":3079},"AS – Limited company (Aksjeselskap)",{"type":18,"tag":34,"props":3081,"children":3082},{},[3083,3088,3090,3095],{"type":18,"tag":38,"props":3084,"children":3085},{},[3086],{"type":24,"value":3087},"Aksjeselskap (AS)",{"type":24,"value":3089}," is the most common choice for entrepreneurs who are planning a larger business, intend to hire employees, or want to limit their personal financial risk. Unlike ENK, an AS is a ",{"type":18,"tag":38,"props":3091,"children":3092},{},[3093],{"type":24,"value":3094},"separate legal entity",{"type":24,"value":3096},", meaning the company exists independently from its owner.",{"type":18,"tag":210,"props":3098,"children":3100},{"id":3099},"ownership-and-registration-1",[3101],{"type":24,"value":2912},{"type":18,"tag":34,"props":3103,"children":3104},{},[3105,3107,3112,3114,3119],{"type":24,"value":3106},"An AS can be established by one person or several shareholders-no partner is required to start the company. Registration is done via Altinn.no. A ",{"type":18,"tag":38,"props":3108,"children":3109},{},[3110],{"type":24,"value":3111},"registration fee",{"type":24,"value":3113}," of 6,500 NOK (2025) applies, and the required documents must be prepared: articles of association (",{"type":18,"tag":412,"props":3115,"children":3116},{},[3117],{"type":24,"value":3118},"vedtekter",{"type":24,"value":3120},"), a memorandum of incorporation, and a bank account for depositing share capital. Once approved, the company is registered in the Brønnøysund Register Centre.",{"type":18,"tag":210,"props":3122,"children":3124},{"id":3123},"share-capital",[3125],{"type":24,"value":3126},"Share capital",{"type":18,"tag":34,"props":3128,"children":3129},{},[3130,3132,3136],{"type":24,"value":3131},"The minimum share capital for an AS is ",{"type":18,"tag":38,"props":3133,"children":3134},{},[3135],{"type":24,"value":676},{"type":24,"value":3137},". These funds can later be used for business expenses, so they do not need to remain unused-but they must be documented during the incorporation process. Share capital can also consist of assets, such as equipment of equivalent value.",{"type":18,"tag":210,"props":3139,"children":3141},{"id":3140},"liability-1",[3142],{"type":24,"value":2941},{"type":18,"tag":34,"props":3144,"children":3145},{},[3146,3148,3153],{"type":24,"value":3147},"The owner of an AS is not personally liable for the company’s obligations. Liability is ",{"type":18,"tag":38,"props":3149,"children":3150},{},[3151],{"type":24,"value":3152},"limited to the contributed share capital",{"type":24,"value":3154},". This is one of the main advantages of an AS, especially for businesses operating in higher-risk industries or handling large contracts.",{"type":18,"tag":210,"props":3156,"children":3158},{"id":3157},"profit-distribution",[3159],{"type":24,"value":3160},"Profit distribution",{"type":18,"tag":34,"props":3162,"children":3163},{},[3164,3166,3171,3173,3178,3180,3185],{"type":24,"value":3165},"In an AS, the owner can receive ",{"type":18,"tag":38,"props":3167,"children":3168},{},[3169],{"type":24,"value":3170},"a salary",{"type":24,"value":3172}," as an employee and/or ",{"type":18,"tag":38,"props":3174,"children":3175},{},[3176],{"type":24,"value":3177},"dividends",{"type":24,"value":3179}," from company profits. Company profits are taxed at a 22% corporate tax rate (",{"type":18,"tag":412,"props":3181,"children":3182},{},[3183],{"type":24,"value":3184},"ordinary income tax",{"type":24,"value":3186},"). Salary is taxed like that of any other employee, while dividends are subject to capital income tax (effectively 37.8% in 2025). This allows for flexible income planning.",{"type":18,"tag":210,"props":3188,"children":3190},{"id":3189},"accounting-and-administrative-obligations",[3191],{"type":24,"value":3192},"Accounting and administrative obligations",{"type":18,"tag":34,"props":3194,"children":3195},{},[3196,3198,3203,3205,3210],{"type":24,"value":3197},"An AS must maintain ",{"type":18,"tag":38,"props":3199,"children":3200},{},[3201],{"type":24,"value":3202},"full accounting records",{"type":24,"value":3204}," in accordance with Norwegian law and submit annual financial statements (",{"type":18,"tag":412,"props":3206,"children":3207},{},[3208],{"type":24,"value":3209},"årsregnskap",{"type":24,"value":3211},"). It is also required to keep board documentation, hold general meetings, and report changes in the company structure. These formal obligations apply even if you are the sole owner and director.",{"type":18,"tag":210,"props":3213,"children":3215},{"id":3214},"employing-the-owner",[3216],{"type":24,"value":3217},"Employing the owner",{"type":18,"tag":34,"props":3219,"children":3220},{},[3221,3223,3228,3230,3234,3236,3240],{"type":24,"value":3222},"The owner of an AS can employ themselves as an employee and receive a salary, with taxes and social contributions calculated in the same way as for any other employee. This provides ",{"type":18,"tag":38,"props":3224,"children":3225},{},[3226],{"type":24,"value":3227},"full social benefits",{"type":24,"value":3229},"-sick pay from day 1, paid vacation, holiday pay, pension rights, unemployment benefits (",{"type":18,"tag":412,"props":3231,"children":3232},{},[3233],{"type":24,"value":3045},{"type":24,"value":3235},"), and other benefits offered by NAV. The company also pays employer social security contributions (",{"type":18,"tag":412,"props":3237,"children":3238},{},[3239],{"type":24,"value":1345},{"type":24,"value":803},{"type":18,"tag":210,"props":3242,"children":3244},{"id":3243},"social-benefits",[3245],{"type":24,"value":3246},"Social benefits",{"type":18,"tag":34,"props":3248,"children":3249},{},[3250],{"type":24,"value":3251},"Employment in an AS is a major advantage compared to ENK. An AS employee (including the owner employed in their own company) is entitled to 100% sick pay from day 1 of illness (the company covers the first 16 days, after which NAV takes over). They may also be entitled to unemployment benefits, provided the requirements are met (income from salary, not dividends).",{"type":18,"tag":210,"props":3253,"children":3255},{"id":3254},"business-growth-and-sale",[3256],{"type":24,"value":3257},"Business growth and sale",{"type":18,"tag":34,"props":3259,"children":3260},{},[3261],{"type":24,"value":3262},"AS is a flexible legal structure-it allows for easy introduction of new shareholders, sale of shares or the entire company, attracting investors, and signing contracts. This makes AS an ideal structure for businesses planning growth, scaling, or international expansion.",{"type":18,"tag":34,"props":3264,"children":3265},{},[3266],{"type":24,"value":3267},"Thanks to its legal personality and structured framework, AS offers greater security and better access to social benefits, but it also requires more administrative effort and financial commitment. It is an ideal choice for entrepreneurs with long-term plans, higher financial risk, or ambitions to build a professional brand in Norway.",{"type":18,"tag":27,"props":3269,"children":3271},{"id":3270},"who-should-choose-enk-and-who-should-choose-as",[3272],{"type":24,"value":3273},"Who should choose ENK, and who should choose AS?",{"type":18,"tag":34,"props":3275,"children":3276},{},[3277],{"type":24,"value":3278},"The choice of business structure depends on individual plans, business scale, and risk tolerance.",{"type":18,"tag":34,"props":3280,"children":3281},{},[3282,3286],{"type":18,"tag":38,"props":3283,"children":3284},{},[3285],{"type":24,"value":484},{"type":24,"value":3287}," is suitable for small businesses and beginners. Registration is quick, startup costs are low, and administrative requirements are minimal. However, the owner bears full personal liability and does not have full employee rights (lower social benefits).",{"type":18,"tag":34,"props":3289,"children":3290},{},[3291,3295],{"type":18,"tag":38,"props":3292,"children":3293},{},[3294],{"type":24,"value":491},{"type":24,"value":3296}," is recommended for larger projects, collaboration with others, or investment plans. Limited liability protects the owner’s private assets (you only risk the invested capital). AS also makes it easier to attract partners and investors and provides full employee benefits (e.g. unemployment benefits from NAV). On the downside, AS requires more capital and involves more formal procedures (registration, accounting). The decision should always be made based on individual circumstances, ideally in consultation with an accountant.",{"type":18,"tag":27,"props":3298,"children":3300},{"id":3299},"enk-vs-as-comparison",[3301],{"type":24,"value":3302},"ENK vs AS – comparison",{"type":18,"tag":34,"props":3304,"children":3305},{},[3306],{"type":24,"value":3307},"We hope the table below will help you choose the right business structure in Norway:",{"type":18,"tag":3309,"props":3310,"children":3311},"table",{},[3312,3336],{"type":18,"tag":3313,"props":3314,"children":3315},"thead",{},[3316],{"type":18,"tag":3317,"props":3318,"children":3319},"tr",{},[3320,3326,3331],{"type":18,"tag":3321,"props":3322,"children":3323},"th",{},[3324],{"type":24,"value":3325},"Feature",{"type":18,"tag":3321,"props":3327,"children":3328},{},[3329],{"type":24,"value":3330},"ENK (Sole proprietorship)",{"type":18,"tag":3321,"props":3332,"children":3333},{},[3334],{"type":24,"value":3335},"AS (Limited 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Norway?",{"type":18,"tag":145,"props":3739,"children":3740},{},[],{"type":24,"value":3742},"\nWhether you are considering ENK or AS, contact us at",{"type":18,"tag":145,"props":3744,"children":3745},{},[],{"type":18,"tag":418,"props":3747,"children":3748},{"href":1114},[3749],{"type":24,"value":1117},{"type":24,"value":79},{"type":18,"tag":145,"props":3752,"children":3753},{},[],{"type":24,"value":3755},"\nWe are available ",{"type":18,"tag":38,"props":3757,"children":3758},{},[3759],{"type":24,"value":3760},"Monday to Friday, 9:00 AM–9:00 PM",{"type":24,"value":3762},", and will be happy to 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Not necessarily.",{"type":18,"tag":34,"props":3822,"children":3823},{},[3824,3826,3831,3833,3837],{"type":24,"value":3825},"In this article, we explain when activity in Norway is considered a business and when it is not, and ",{"type":18,"tag":38,"props":3827,"children":3828},{},[3829],{"type":24,"value":3830},"when you are legally required to register a company",{"type":24,"value":3832},". You’ll also learn when VAT (",{"type":18,"tag":412,"props":3834,"children":3835},{},[3836],{"type":24,"value":2985},{"type":24,"value":3838},") registration becomes mandatory and what applies if you provide services from abroad.",{"type":18,"tag":27,"props":3840,"children":3842},{"id":3841},"business-activity-or-hobby",[3843],{"type":24,"value":3844},"Business activity or hobby?",{"type":18,"tag":34,"props":3846,"children":3847},{},[3848],{"type":24,"value":3849},"In Norway, it is very important-when assessing registration requirements-to distinguish between a hobby (including short-term activity, but not only) and actual business activity.",{"type":18,"tag":34,"props":3851,"children":3852},{},[3853,3855,3860],{"type":24,"value":3854},"Activity classified as ",{"type":18,"tag":38,"props":3856,"children":3857},{},[3858],{"type":24,"value":3859},"næringsvirksomhet",{"type":24,"value":3861}," (taxable business activity) must generally:",{"type":18,"tag":236,"props":3863,"children":3864},{},[3865,3870,3875],{"type":18,"tag":240,"props":3866,"children":3867},{},[3868],{"type":24,"value":3869},"be carried out at your own risk,",{"type":18,"tag":240,"props":3871,"children":3872},{},[3873],{"type":24,"value":3874},"have a certain scope and structure,",{"type":18,"tag":240,"props":3876,"children":3877},{},[3878],{"type":24,"value":3879},"and aim to generate profit over time.",{"type":18,"tag":34,"props":3881,"children":3882},{},[3883],{"type":24,"value":3884},"The Norwegian Tax Administration (Skatteetaten) typically uses four main criteria:",{"type":18,"tag":3886,"props":3887,"children":3888},"ol",{},[3889,3894,3899,3904],{"type":18,"tag":240,"props":3890,"children":3891},{},[3892],{"type":24,"value":3893},"planned profit (income exceeding expenses),",{"type":18,"tag":240,"props":3895,"children":3896},{},[3897],{"type":24,"value":3898},"intended duration and continuity of the activity,",{"type":18,"tag":240,"props":3900,"children":3901},{},[3902],{"type":24,"value":3903},"regularity and scale (multiple assignments, several clients),",{"type":18,"tag":240,"props":3905,"children":3906},{},[3907],{"type":24,"value":3908},"operating on your own account (you cover costs yourself and are responsible for the results).",{"type":18,"tag":34,"props":3910,"children":3911},{},[3912,3914,3919],{"type":24,"value":3913},"If these criteria are not met-for example, if the activity is small-scale, sporadic, and income roughly equals expenses-it may be classified as a hobby (",{"type":18,"tag":412,"props":3915,"children":3916},{},[3917],{"type":24,"value":3918},"hobbyvirksomhet",{"type":24,"value":3920},"), and any income may in some cases be tax-exempt. In other words, if your activity has no clear profit motive or is only occasional, you can often carry it out without registering a business.",{"type":18,"tag":34,"props":3922,"children":3923},{},[3924,3926,3933],{"type":24,"value":3925},"However, if all or most of these criteria are met, you should consider registering a business. If you’re unsure where the line is in your specific case, the Norwegian Tax Administration can help assess your situation. You can contact them here: ",{"type":18,"tag":418,"props":3927,"children":3930},{"href":3928,"rel":3929},"https://www.skatteetaten.no/kontakt/",[1802],[3931],{"type":24,"value":3932},"click here",{"type":24,"value":79},{"type":18,"tag":27,"props":3935,"children":3937},{"id":3936},"services-from-abroad-for-norwegian-clients",[3938],{"type":24,"value":3939},"Services from abroad for Norwegian clients",{"type":18,"tag":34,"props":3941,"children":3942},{},[3943,3945,3950],{"type":24,"value":3944},"Norway requires foreign businesses-even those operating temporarily-to register in Norwegian business registers. This means that a person from Poland providing services to Norwegian clients ",{"type":18,"tag":38,"props":3946,"children":3947},{},[3948],{"type":24,"value":3949},"in Norway",{"type":24,"value":3951}," must, in practice, register a business in Norway and obtain a Norwegian organisation number-even if they already have a registered business in Poland.",{"type":18,"tag":34,"props":3953,"children":3954},{},[3955],{"type":24,"value":3956},"Foreign companies operating in the Norwegian market-including sole proprietorships-are required to register and obtain a Norwegian identifier. In addition, if the value of a contract for work performed in Norway exceeds 20,000 NOK, the contract and workers must be reported to the Norwegian tax authorities.",{"type":18,"tag":34,"props":3958,"children":3959},{},[3960],{"type":24,"value":3961},"You therefore cannot legally carry out ongoing business for Norwegian clients without registering in Norway. In practice, this means that even if you are a freelancer from Poland, you must have a registered business in Norway (for example, ENK) if you perform services in Norway.",{"type":18,"tag":34,"props":3963,"children":3964},{},[3965],{"type":18,"tag":38,"props":3966,"children":3967},{},[3968],{"type":24,"value":2073},{"type":18,"tag":236,"props":3970,"children":3971},{},[3972,3982],{"type":18,"tag":240,"props":3973,"children":3974},{},[3975,3977,3981],{"type":24,"value":3976},"Foreign businesses providing services in Norway are required to register in Norway and obtain a Norwegian ",{"type":18,"tag":412,"props":3978,"children":3979},{},[3980],{"type":24,"value":801},{"type":24,"value":79},{"type":18,"tag":240,"props":3983,"children":3984},{},[3985],{"type":24,"value":3986},"Exceeding certain thresholds (e.g. contract value above 20,000 NOK) triggers the obligation to report contracts and workers to Norwegian authorities.",{"type":18,"tag":27,"props":3988,"children":3990},{"id":3989},"b2b-work-for-one-client-is-it-legal",[3991],{"type":24,"value":3992},"B2B work for one client – is it legal?",{"type":18,"tag":34,"props":3994,"children":3995},{},[3996],{"type":24,"value":3997},"If you effectively work for a single client, the client provides the equipment and controls how the work is carried out, this may be considered an employment relationship. In that case, you should normally be employed rather than operating as an independent business.",{"type":18,"tag":34,"props":3999,"children":4000},{},[4001,4003,4006,4013],{"type":24,"value":4002},"You can read more about this here:",{"type":18,"tag":145,"props":4004,"children":4005},{},[],{"type":18,"tag":418,"props":4007,"children":4010},{"href":4008,"rel":4009},"https://efirmaregnskap.no/praca-b2b-w-norwegii/",[1802],[4011],{"type":24,"value":4012},"\"Is it legal to start a business and work for one client in Norway?\" – click here",{"type":24,"value":79},{"type":18,"tag":27,"props":4015,"children":4017},{"id":4016},"when-must-you-register-a-business",[4018],{"type":24,"value":4019},"When must you register a business?",{"type":18,"tag":34,"props":4021,"children":4022},{},[4023],{"type":24,"value":4024},"Taking the points above into account, you generally need to register a business in Norway in two main situations:",{"type":18,"tag":3886,"props":4026,"children":4027},{},[4028,4033],{"type":18,"tag":240,"props":4029,"children":4030},{},[4031],{"type":24,"value":4032},"When your activity stops being a hobby and becomes regular, profitable, and something you plan to continue.",{"type":18,"tag":240,"props":4034,"children":4035},{},[4036],{"type":24,"value":4037},"When you operate a business outside Norway but want to carry out activity in Norway as well.",{"type":18,"tag":34,"props":4039,"children":4040},{},[4041],{"type":18,"tag":38,"props":4042,"children":4043},{},[4044],{"type":24,"value":4045},"Examples of situations where you must register a business:",{"type":18,"tag":236,"props":4047,"children":4048},{},[4049,4054,4065,4070],{"type":18,"tag":240,"props":4050,"children":4051},{},[4052],{"type":24,"value":4053},"You earn money regularly from electronics repairs, running courses, nail styling, or selling handmade products on Facebook or Finn.no.",{"type":18,"tag":240,"props":4055,"children":4056},{},[4057,4059,4063],{"type":24,"value":4058},"You have at least one client to whom you provide services ",{"type":18,"tag":38,"props":4060,"children":4061},{},[4062],{"type":24,"value":3949},{"type":24,"value":4064},"-the place where the service is performed is crucial here. 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