{"id":10406,"date":"2020-02-29T10:56:54","date_gmt":"2020-02-29T10:56:54","guid":{"rendered":"https:\/\/topnor.no\/faq\/"},"modified":"2025-04-17T02:39:54","modified_gmt":"2025-04-17T02:39:54","slug":"faq","status":"publish","type":"page","link":"https:\/\/topnor.no\/en\/faq\/","title":{"rendered":"Faq"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10406\" class=\"elementor elementor-10406 elementor-148\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0564940 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"0564940\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8bc6133\" data-id=\"8bc6133\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5524e25 elementor-widget elementor-widget-appway_faq_block2\" data-id=\"5524e25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"appway_faq_block2.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n          \n    <!-- faq-section -->\n    <section class=\"faq-section two\">\n        <div class=\"container\">\n            <div class=\"row\">\n                <div class=\"col-lg-12 col-md-12 col-sm-12 content-column\">\n                    <div class=\"faq-content\">\n                        <div class=\"sec-title\"><h2>FAQs<\/h2><\/div>\n                        <ul class=\"accordion-box\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>How to open a company in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">To open a company in Norway, you must register with the Br\u00f8nn\u00f8ysund Register Centre and obtain an organization number. Then, you need to choose a legal form for your business, submit the necessary documents, and meet the financial requirements. It is also advisable to seek advice from an accountant or lawyer specializing in Norwegian tax law.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is the simplest form of business in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">The simplest form of business in Norway is a sole proprietorship (ENK \u2013 enkeltpersonforetaket). It has a relatively low entry threshold, allowing one person to run a business. There are no additional start-up costs. The formal requirements are relatively low, but it is still important to comply with tax and registration regulations.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn active\">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can you suspend a company in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  current\">\n                                    <div class=\"content\">\n                                        <div class=\"text\">It is not possible to suspend a business in Norway. However, if the company is not expected to generate income for an extended period, it is possible to deregister it from the VAT register (MVA). The company does not need to be closed, but it is important to submit the annual tax return, even if there was no income.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Do I have to pay VAT in Norway? What is the rate?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">In Norway, there is a Value Added Tax (VAT \u2013 moms) with a standard rate of 25%. However, there are also reduced rates for certain goods and services, such as 15% for some types of food. Businesses are required to pay it to the Norwegian Tax Administration every two months, which means 6 times a year.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is the amount of income tax in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">The income tax rate in Norway is progressive and depends on the level of income. In 2023, the rates ranged from 22% to 45%. This means that the higher the income, the higher the percentage of income tax. Additionally, for sole proprietorships, apart from income tax, the entrepreneur also pays an 11% \u201ctrygdeavgift\u201d \u2013 the Norwegian equivalent of social security contributions.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can I pay an advance on income tax for a sole proprietorship?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Yes, as the owner of a sole proprietorship in Norway, you can pay income tax advances at specific intervals to avoid unexpected tax burdens. The amount of the advances depends on the estimated income. An ENK company can make 4 advance payments per year. Moreover, these payments can be adjusted if, for example, during the year you realize that your income has increased or significantly decreased.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can I pay an advance on tax in a limited liability company (AS)?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">In the case of a limited liability company (AS), it is also possible to pay tax advances, which are typically set as two payments in the first half of the year. The Norwegian Tax Administration (Skatteetaten) usually calculates the amount of these advances based on the previous year\u2019s income. New companies have the option to report their estimated income at the beginning of the year.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What are the responsibilities of an employer in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">The responsibilities of an employer in Norway include maintaining detailed records related to employees, such as employment contracts, payroll reports, payment of occupational injury insurance, and mandatory occupational pension insurance (OTP). Employers must also ensure safe working conditions and comply with Norwegian employment regulations.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>\nWhat is a tax deduction bank account (skattetrekk account)?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">A \u201cskattetrekk\u201d bank account is a special bank account in which employers in Norway hold income tax advances deducted from their employees\u2019 salaries. It is a mechanism for collecting and transferring income tax to the Norwegian Tax Administration. Importantly, once money is transferred to this account, it cannot be transferred back to the company\u2019s account\u2014transfers can only be made to the tax authority.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is the employer's tax rate (arbeidsgiveravgift)?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">The employer\u2019s tax, known as \u201carbeidsgiveravgift,\u201d is approximately 14.1% (as of 2023) and is mandatory for employers in Norway. The rate varies depending on the zone (sone). The standard and highest rate is 14.1%, but municipalities located farther north in Norway may have reduced rates of 5.1% or even 0%.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>When must a company be registered for VAT?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">A company must be registered with the Norwegian Tax Administration (Skatteetaten) as a VAT payer once it exceeds an annual turnover of 50,000 NOK. After surpassing this threshold, the company is required to charge and pay VAT on its sales. Importantly, VAT must be added to the first invoice that causes the turnover to exceed this limit.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can a spouse help in running a business in Norway?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Yes, a spouse can help in running a business in Norway, but it depends on the specific legal form of the company. In a sole proprietorship, the income from the business must be divided between the spouses in their individual tax returns (skattemelding). In a limited liability company (AS), each spouse must be registered as an employee and receive a salary.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What expenses can be incurred in a business activity?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Fixed business expenses may include office rent, insurance, software and service subscriptions. If the company uses a business vehicle, this also includes fuel, tolls, and repairs. Other costs may include the purchase of tools or work clothing.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can I use a private car in my Norwegian business?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Yes. When running a business in Norway, it is possible to deduct car-related expenses. The rules differ for sole proprietorships and limited companies. The type of vehicle also matters. A Varebil class 2 (commercial van with green plates) allows VAT deductions, while a passenger car (personbil) does not.\n\nIn a sole proprietorship, you can either use a mileage log (kj\u00f8rebok) or purchase a car under the business. In both setups, it's important to note that private use of a company car leads to reduced deductions or, in the case of a limited company, taxation of the employee or owner for the benefit of using the company vehicle.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can I buy materials or tools in Poland for my Norwegian company?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Of course, it is possible. However, you must follow customs procedures and ensure proper documentation. For such a purchase to be considered a business expense, it must be declared at the border with TollEtaten, and you must have the invoice issued to the company. If you use an external carrier, you will also need transport documents such as SAD or CMR.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is Altinn?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Altinn is an online portal in Norway that allows businesses, individuals, and institutions to report tax information and access various online services, such as submitting tax returns or registering companies.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is UDI<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">UDI (Utlendingsdirektoratet) is the Norwegian Directorate of Immigration. It is a government agency responsible for matters related to immigration and the regulation of foreign nationals in Norway, including issuing visas and work permits.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is a skattekort?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">A skattekort is a document issued by the Norwegian Tax Administration (Skatteetaten) that determines how much tax will be deducted from an employee\u2019s salary. It takes into account factors such as income, tax deductions, and other elements affecting the tax burden.\n\nFor newcomers, there is an option to use the kildeskatt 25% scheme. This means that 25% tax is withheld from the salary, and there is no refund or additional payment when filing the annual tax return.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>Can I, as an employee, change my tax card?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Yes, as an employee in Norway, you can change your tax card (skattekort) if your financial or personal situation has changed. You can do this online via the Altinn portal or by contacting the Norwegian Tax Administration.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is feriepenger?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">Feriepenger are funds allocated for employee vacation in Norway. They amount to 10.2% of the employee\u2019s annual gross earnings and are accumulated throughout the year.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>When must I, as an employer, pay holiday pay (feriepenger)?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">An employer in Norway is required to pay holiday pay (feriepenger) to the employee before a specified deadline, usually between May 1st and June 30th. This date may vary depending on a collective or individual agreement with the employee. Often, employers settle feriepenger when the employment relationship ends.\n\nIt's important to note that feriepenger paid in the following year is exempt from tax withholding, meaning the employee receives 100% into their bank account (this does not apply to employees under the kildeskatt scheme). However, if holiday pay is paid within the same year, it is subject to tax withholding according to the employee's skattekort.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n                            <li class=\"accordion block\">\n                                <div class=\"acc-btn \">\n                                    <div class=\"icon-outer\"><i class=\"fas fa-plus\"><\/i><\/div>\n                                    <h4>What is an HMS card? For example, a byggekort or renholdskort?<\/h4>\n                                <\/div>\n                                <div class=\"acc-content  \">\n                                    <div class=\"content\">\n                                        <div class=\"text\">The HMS card (Helse, Milj\u00f8 og Sikkerhet \u2013 Health, Environment, and Safety) is a Norwegian card that confirms an employee or company complies with workplace health, environmental, and safety regulations.\n\nByggekort is a specific type of HMS card issued to construction workers. It confirms that the person has the required qualifications and has completed safety training for construction sites.\n\nRenholdskort is the HMS card for cleaning staff. It grants workers access to facilities where certain hygiene and safety standards must be met.\n\nHaving the appropriate HMS card, such as a byggekort or renholdskort, is often mandatory on many construction sites and workplaces in Norway to ensure safe and legally compliant working conditions.<\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/li>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n                        <\/ul>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/section>\n    <!-- faq-section end -->\n            \n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c127469 elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"6c127469\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7eb368ed\" data-id=\"7eb368ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b116f67 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"b116f67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e65f0 elementor-widget__width-inherit elementor-widget elementor-widget-appway_clients8\" data-id=\"e1e65f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"appway_clients8.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n    <!-- clients-style-four -->\n    <section class=\"clients-style-four style-five \">\n        <div class=\"image-layer\" style=\"background-image: url(https:\/\/topnor.no\/wp-content\/uploads\/2020\/03\/layer-image-7.png);\"><\/div>\n        <div class=\"container\">\n            <div class=\"clients-carousel owl-carousel owl-theme owl-dots-none\">\n\t\t\t\n                \t\t\t\n                \t\t\t\t<figure class=\"image-box\"><a href=\"#\"><img decoding=\"async\" src=\"https:\/\/topnor.no\/wp-content\/uploads\/2023\/12\/MrBdZZM-e1702701945256.png\" alt=\"\"><\/a><\/figure>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n                \t\t\t\t<figure class=\"image-box\"><a href=\"#\"><img decoding=\"async\" src=\"https:\/\/topnor.no\/wp-content\/uploads\/2023\/12\/g5YFikL-e1702709181318.png\" alt=\"\"><\/a><\/figure>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n                \t\t\t\t<figure class=\"image-box\"><a href=\"#\"><img decoding=\"async\" src=\"https:\/\/topnor.no\/wp-content\/uploads\/2023\/12\/vmjeW2R-e1702709203165.png\" alt=\"\"><\/a><\/figure>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n                \t\t\t\t<figure class=\"image-box\"><a href=\"#\"><img decoding=\"async\" src=\"https:\/\/topnor.no\/wp-content\/uploads\/2023\/12\/XItZcNr-e1702709362237.png\" alt=\"\"><\/a><\/figure>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n            <\/div>\n        <\/div>\n    <\/section>\n    <!-- clients-style-four end -->\n            \n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-116f49a e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"116f49a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>FAQs How to open a company in Norway? To open a company in Norway, you must register with the Br\u00f8nn\u00f8ysund Register Centre and obtain an organization number. Then, you need to choose a legal form for your business, submit the necessary documents, and meet the financial requirements. It is also advisable to seek advice from an accountant or lawyer specializing in Norwegian tax law. What is the simplest form of business in Norway? The simplest form of business in Norway is a sole proprietorship (ENK \u2013 enkeltpersonforetaket). It has a relatively low entry threshold, allowing one person to run a business. There are no additional start-up costs. The formal requirements are relatively low, but it is still important to comply with tax and registration regulations. Can you suspend a company in Norway? It is not possible to suspend a business in Norway. However, if the company is not expected to generate income for an extended period, it is possible to deregister it from the VAT register (MVA). The company does not need to be closed, but it is important to submit the annual tax return, even if there was no income. Do I have to pay VAT in Norway? What is the rate? In Norway, there is a Value Added Tax (VAT \u2013 moms) with a standard rate of 25%. However, there are also reduced rates for certain goods and services, such as 15% for some types of food. Businesses are required to pay it to the Norwegian Tax Administration every two months, which means 6 times a year. What is the amount of income tax in Norway? The income tax rate in Norway is progressive and depends on the level of income. In 2023, the rates ranged from 22% to 45%. This means that the higher the income, the higher the percentage of income tax. Additionally, for sole proprietorships, apart from income tax, the entrepreneur also pays an 11% \u201ctrygdeavgift\u201d \u2013 the Norwegian equivalent of social security contributions. Can I pay an advance on income tax for a sole proprietorship? Yes, as the owner of a sole proprietorship in Norway, you can pay income tax advances at specific intervals to avoid unexpected tax burdens. The amount of the advances depends on the estimated income. An ENK company can make 4 advance payments per year. Moreover, these payments can be adjusted if, for example, during the year you realize that your income has increased or significantly decreased. Can I pay an advance on tax in a limited liability company (AS)? In the case of a limited liability company (AS), it is also possible to pay tax advances, which are typically set as two payments in the first half of the year. The Norwegian Tax Administration (Skatteetaten) usually calculates the amount of these advances based on the previous year\u2019s income. New companies have the option to report their estimated income at the beginning of the year. What are the responsibilities of an employer in Norway? The responsibilities of an employer in Norway include maintaining detailed records related to employees, such as employment contracts, payroll reports, payment of occupational injury insurance, and mandatory occupational pension insurance (OTP). Employers must also ensure safe working conditions and comply with Norwegian employment regulations. What is a tax deduction bank account (skattetrekk account)? A \u201cskattetrekk\u201d bank account is a special bank account in which employers in Norway hold income tax advances deducted from their employees\u2019 salaries. It is a mechanism for collecting and transferring income tax to the Norwegian Tax Administration. Importantly, once money is transferred to this account, it cannot be transferred back to the company\u2019s account\u2014transfers can only be made to the tax authority. What is the employer&#8217;s tax rate (arbeidsgiveravgift)? The employer\u2019s tax, known as \u201carbeidsgiveravgift,\u201d is approximately 14.1% (as of 2023) and is mandatory for employers in Norway. The rate varies depending on the zone (sone). The standard and highest rate is 14.1%, but municipalities located farther north in Norway may have reduced rates of 5.1% or even 0%. When must a company be registered for VAT? A company must be registered with the Norwegian Tax Administration (Skatteetaten) as a VAT payer once it exceeds an annual turnover of 50,000 NOK. After surpassing this threshold, the company is required to charge and pay VAT on its sales. Importantly, VAT must be added to the first invoice that causes the turnover to exceed this limit. Can a spouse help in running a business in Norway? Yes, a spouse can help in running a business in Norway, but it depends on the specific legal form of the company. In a sole proprietorship, the income from the business must be divided between the spouses in their individual tax returns (skattemelding). In a limited liability company (AS), each spouse must be registered as an employee and receive a salary. What expenses can be incurred in a business activity? Fixed business expenses may include office rent, insurance, software and service subscriptions. If the company uses a business vehicle, this also includes fuel, tolls, and repairs. Other costs may include the purchase of tools or work clothing. Can I use a private car in my Norwegian business? Yes. When running a business in Norway, it is possible to deduct car-related expenses. The rules differ for sole proprietorships and limited companies. The type of vehicle also matters. A Varebil class 2 (commercial van with green plates) allows VAT deductions, while a passenger car (personbil) does not. In a sole proprietorship, you can either use a mileage log (kj\u00f8rebok) or purchase a car under the business. In both setups, it&#8217;s important to note that private use of a company car leads to reduced deductions or, in the case of a limited company, taxation of the employee or owner for the benefit of using the company vehicle. Can I buy materials or tools in Poland for my Norwegian company? Of course, it is possible. However, you must follow customs procedures and ensure proper documentation. For such a purchase to be<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"tpl-default-elementor.php","meta":{"footnotes":""},"class_list":["post-10406","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/pages\/10406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/comments?post=10406"}],"version-history":[{"count":5,"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/pages\/10406\/revisions"}],"predecessor-version":[{"id":11442,"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/pages\/10406\/revisions\/11442"}],"wp:attachment":[{"href":"https:\/\/topnor.no\/en\/wp-json\/wp\/v2\/media?parent=10406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}