Project compliance has become more and more essential for companies coming to Norway. When you plan to start an installation/construction project in Norway, it’s important to understand the local regulations and potential obligations. Depending on the character of a project, your obligations can be very different.
A typical example can be that a company posts employees to Norway to perform short-term construction/installation/assembling work. From a view of project compliance, the following obligations might apply:
Registering a branch office (NUF) – In order to submit various statutory reports to the norwegian authorities, a foreign company is required to register e.g. a branch office and obtain an organisation number in Norway.
VAT – The services rendered in the project are VAT-liable when the total revenue exceeds NOK 50 000. The company is obligated to register for VAT and file bi-monthly VAT return.
RF-1198/RF-1199 – All assignments/projects awarded to a foreign Supplier must be reported in the Assignment and Employee Register, which is called RF-1198/RF-1199. This report includes information such as client, supplier, employees, project dates etc.
A-melding – Wages and taxes to the employees must be reported in the A-melding. This is a monthly report from the employer to various authorites. If the employer has A1 for the employees, national insurance (employer’s tax) is exempted in Norway.
HSE-card (Healt, Safety and Environment-card) – All employees working on construction site must have a valid HSE-card presented.
ID-control – Employees shall perform an ID-control at one of tax offices in Norway and apply for a tax deduction card.
Registration with the Police – If employees will stay in Norway for more than 3 months, it’s required to do a registration at the Police.
Work permit – In addition, work permit is required for employees from outside of the EU/EEA. More information can be found here: The Norwegian Directorate of Immigration
Personal tax return – Employees shall submit personal tax return when using a regular tax-scheme. No tax return is needed when using PAYE tax-scheme (Pay As You Earn).
For e-commerce companies that only sell goods/electronic services to Norwegian private consumers, the VOEC scheme might be relevant.