Register your business
Initial registration
Central Coordinating Register for Legal Entities
How to register the business?
The name of your enterprise
Register of Business Enterprises
The Central Coordinating Register for Legal Entities – foreign entities
Signature
Register Return attachment requirements
Authorisation
Central Coordinating Register for Legal Entities
In order to run a business enterprise you have to be registered in the Central Coordinating Register for Legal Entities (CCRLE). Following registration, you will receive a
How to register the business?
Having considered the different aspects of becoming a businessman or -woman, you are now ready to take the next step – making your business a legal entity.
The authorities must be notified when you found a company, when employees are hired and when you start selling goods and/or services subject to VAT and other taxes. If at least one of the mentioned conditions applies, you must register the business with the CCRLE. The Combined Register Return (see below) will save you from reporting the different applicable issues to individual authorities.
Prepare the Combined Register Return
Obtain the form ”Combined Register Return”. Use the form’s part 1 (main form), which can be downloaded from http://www.brreg.no/ or ordered from the Narvik Business Hotline 800 33 840 or Brønnøysund Register Centre by telephone, +47 75 00 75 00.
In the process of entering the data, it will normally become clear if your entity must be registered as a business enterprise, if you are an employer and if you are eligible to pay VAT on the goods and/or services you sell.
Obtain the form Combined Register Return («Samordnet registermelding») from:
The Brønnøysund Register Centre
The Norwegian Labour and Welfare Organization (NAV)
The Tax Office
or the Narvik Business Hotline, tel. 800 33 840
The different authorities cooperate by exchanging the information with each other. Hence, all information may be submitted to the Brønnøysund Register Centre, the Norwegian Labour and Welfare Organization (NAV) or the Tax Office. These offices may also provide the form and help you fill it in.
At a later stage you will use the same form for announcing changes related to the business. All the
The following registers are associated with the CCRLE:
The employee section of the Employer/Employee Register.
The Register of Business Enterprises.
The Foundation Register.
The Value Added Tax Register.
The Statistics Norway’s Register of Companies and Business Enterprises.
The Norwegian Directorate of Taxes’ Register of limited companies.
A legal entity shall notify, and be registered in, the CCRLE at the same time as, or earlier than, it is registered in one of the associated registers (see above).
The name of your enterprise
The name of a company is regulated by the Business Name Act. The minimum requirement is a name consisting of at least three Norwegian letters, numbers, orthographic signs and possibly the abbreviation identifying the type of company. Thus, ABC AS and 2BIAS DA are legal names. The name cannot be identical to names already Registered in the Register of Business Enterprises. The term “identical” should be understood quite literally, taking into account all letters, spaces, numbers and signs. However, the letters identifying the type of company are not included. Consequently, the names KARI AS and KARI ANS are considered identical. Note also that the assessment of identical enterprise names is independent of municipality (location of the business) and business sector.
For sole proprietorships (
Foreign companies registering a branch in Norway may use the same name as in the country of origin, even if the name consists of less than three letters and/or is identical to the name of a municipality, a county or a country. One restriction though, the name cannot include letters or signs that are not identified as accepted letters/signs in the Register of Business Enterprises.
Register of Business Enterprises
The Business Enterprise Registration Act (In Norwegian: “Foretaksregisterloven”) lists a number of different types of organizations that have to register. Generally, the registering in the Register of Business Enterprises is mandatory for all who conduct business activities and all enterprises with limited liability.
The register serves different purposes. And an important one is to maintain a correct record of people that may be held responsible for actions in the name of the company.
In sole proprietorships, there can be no doubt as to who is the responsible person. Therefore, such enterprises are exempt from the general registration duty. However, sole proprietorships either selling goods purchased for such purposes and/or employing more than five employees in
Foreign entities are obliged to register in the Register of Business Enterprises if they conduct business activities in Norway or on the Norwegian continental shelf.
Registration in the Register of Business Enterprises ensures the following business enterprise:
The right to operate a business enterprise.
Legal protection of the business name.
A certificate of registration as identification for lenders, legal registration authorities, and customs and excise authorities.
A business enterprise organization number as important identification to authorities and for coordinating private and public business registers.
Identification of the executives of a business enterprise.
The Central Coordinating Register for Legal Entities – foreign entities
For foreign entities, the Central Coordinating Register for Legal Entities and the Register of Business Enterprises shall comprise the following information:
1. Name, type of organization and business address of the foreign entity.
2. Owner, participants with full liability or fully liable partners or the board of directors; their names, dates of birth, addresses and the relevant signature authorisations.
3. Share capital if the entity is a limited company and how much is paid up. If the share capital is not fully subscribed, only the subscribed capital can be stated as share capital.
4. The memorandum of association and the articles of association of the main business enterprise.
5. The state by whose legislation the entity is bound. Whether the entity is registered in a public register of business enterprises in its home country, and if so, the name and address of this register and the registration number.
6. Name and address of any business premises or permanent establishment in Norway or on the Norwegian continental shelf.
7. The type of business activities that will be conducted.
8. The board and general manager if elected or employed specifically for the activities, and if so, whether they are entitled to bind the entity by signature or per procurationem.
Note that 2, 3 and 4 above may be omitted if recorded in a foreign register of legal entities as stated in no. 5 above. The foreign register must be approved by the King of Norway. If applicable, the register will also contain information related to dissolution of the main company.
Special requirements for entities that carry out
Foreign entities without a permanent establishment in Norway and which are subject to the stipulations of the VAT Act, must appoint and report a Norwegian representative. The VAT representative can be a physical or legal person. The representative must have a residential/business address in Norway. The representative is jointly and severally liable for payment of VAT together with the foreign entity.
The required information must be recorded in the Combined Register Return, partly in the Main Form, partly as attachments (see below).
Signature
If the register return only refers to the Central Coordinating Register for Legal Entities, it shall be signed by the general manager, business manager or another responsible contact person.
Notice of first time registration in the Register of Business Enterprises shall be signed by the board members of the Norwegian enterprise. If such a board does not exist, the general manager shall sign. If there is no general manager either, the register return shall be signed by an authorised signatory in the country of residence.
Register Return attachment requirements
Memorandum of Association and Company Articles of Association.
Certificate of registration from the register of business enterprises or register of companies in the country of residence.
Minutes from the competent body in the entity documenting the election of any board and general manager specifically for the activities in Norway.
Minutes from the competent body showing the allocation of signatures or authorisations for the entity when such information is not stated on the certificate of registration from the country of residence.
Foreign entities that will operate via a VAT representative must attach minutes from the competent body documenting the appointment of the representative, and a statement from the representative that he/she accepts joint responsibility with the entity for ensuring that VAT is calculated and paid.
Information that does not appear on either the certificate of registration or the articles of association must be verified in the form of minutes from the competent body in the entity.
Registration in the Register of Business Enterprises also requires:
Minutes from the competent body in the entity verifying the decision to establish activities in Norway. If the notice is signed by an authorised signatory in the entity, it is not necessary to submit the aforementioned minutes from the competent body in the entity.
Documents that contain registration information shall be in Norwegian. In extraordinary circumstances, documents in other languages will be accepted at the discretion of the registrar. It may be required to submit a translation confirmed by a translator authorised by the Norwegian authorities.
All persons holding positions identified by the Combined Register Return, e.g. the general manager and those authorized to sign for the company, shall be identified by a personal identity number/D number/organization number, name/name of enterprise and address. Foreign citizens without a Norwegian personal identity number must state their
The form can be downloaded from the Brønnøysund Register Centre (
Authorisation
Some types of businesses require authorisation before starting up or the business is conducted. Authorisation is for instance required for businesses like: Driving instructors, doctors, physiotherapists, auditors, accountants, lawyers, stockbrokers,
If your business falls within the above categories, is a matter that should be raised with the proper authorities. Admittedly, it is sometimes difficult to identify the correct authorities, and if in doubt, contact the Narvik business hotline (800 33 840)
