March 16, 2026
A NUF (Norwegian-registered foreign enterprise) is a branch of a foreign company. It is not a separate legal entity. Nevertheless, operating in Norway entails reporting obligations which the foreign company is required to fulfil.
However, the lack of legal personality results in certain differences in reporting compared to a Norwegian AS company.
A NUF operating in Norway must submit an annual tax return if:
However:
The deadline is, in principle, the same as for AS.
The obligation depends on the circumstances:
A NUF registered as a VAT payer has the same obligations as an AS:
This is an extremely important obligation for foreign companies. The obligation to submit the RF-1198 arises in connection with foreign workers carrying out work within Norway. In practice, however, fulfilling this obligation requires a Norwegian organisation number, which means that the foreign entity must first be registered (usually as a NUF).
The RF-1198 form must be submitted when:
The purpose of the report is to inform the Norwegian Tax Administration (Skatteetaten) about foreign employees working in Norway.
Failure to submit the report may result in administrative penalties.
Form RF-1199 relates to the reporting of contracts carried out in Norway by foreign contractors.
The obligation arises when:
This obligation is particularly relevant in sectors such as:
In certain cases, the reporting obligation may also rest with the Norwegian client.
Many entrepreneurs view the NUF as a “simpler administrative solution.”
In practice, however:
How does NUF reporting differ from AS reporting?
A NUF (Norwegian-registered foreign enterprise) is a branch of a foreign company. It is not a separate legal entity. Nevertheless, operating in Norway entails reporting obligations which the foreign company is required to fulfil.
However, the lack of legal personality results in certain differences in reporting compared to a Norwegian AS company.
1. Tax return (skattemelding) for NUF
A NUF operating in Norway must submit an annual tax return if:
- it has a permanent establishment in Norway
- it generates taxable income in Norway
However:
It should be noted, that the tax return – skattemelding – also serves to demonstrate that the company had no activity or that no tax liability arose in Norway.
2. NUF financial statements
The obligation depends on the circumstances:
- if the parent company prepares financial statements in its home country, these may be required in Norway;
- the scope of reporting depends on the nature and scale of the business, as well as on registration in the Foretaksregister
3. VAT and ongoing reporting
A NUF registered as a VAT payer has the same obligations as an AS:
- VAT returns
- a-melding (if it employs staff)
- notifications to the relevant registers
RF-1198 – registration of foreign workers in Norway
This is an extremely important obligation for foreign companies. The obligation to submit the RF-1198 arises in connection with foreign workers carrying out work within Norway. In practice, however, fulfilling this obligation requires a Norwegian organisation number, which means that the foreign entity must first be registered (usually as a NUF).
The RF-1198 form must be submitted when:
- a foreign company posts employees to work in Norway,
- the work is of a temporary or project-based nature,
- the employees are not employed by a Norwegian company.
The purpose of the report is to inform the Norwegian Tax Administration (Skatteetaten) about foreign employees working in Norway.
Failure to submit the report may result in administrative penalties.
5. RF-1199 – reporting of contracts and orders carried out in Norway
Form RF-1199 relates to the reporting of contracts carried out in Norway by foreign contractors.
The obligation arises when:
- a foreign company carries out a contract in Norway that is subject to reporting,
- the project meets the reporting criteria set by Skatteetaten.
This obligation is particularly relevant in sectors such as:
- construction,
- shipbuilding,
- technical installations,
- industrial and infrastructure projects.
In certain cases, the reporting obligation may also rest with the Norwegian client.
The Most Common Mistake Made by Entrepreneurs
Many entrepreneurs view the NUF as a “simpler administrative solution.”
In practice, however:
- tax liability remains,
- reporting obligations still apply,
- and the risk of errors is often higher due to the cross-border nature of the business.
FAQ – Reporting for Company Branches in Norway
Does a NUF have to file financial statements in Norway?
It depends on the structure of the parent company and the scope of its activities in Norway. In many cases, reporting to Norwegian registries is required.
Does a NUF file a skattemelding?
Yes, even if it does not have a permanent establishment in Norway or does not generate taxable income in Norway.
Does a NUF have the same VAT obligations as an AS?
Yes - if it is registered in the Norwegian VAT register (MVA-Register), the same reporting deadlines apply.
Sources:
Norwegian Tax Administration – Reporting foreign contractors and employees (RF-1198, RF-1199)
https://www.skatteetaten.no
Norwegian Tax Administration – Foreign businesses in Norway
https://www.skatteetaten.no/en/business-and-organisation/foreign/
Tax Administration Act (The Tax Administration Act)
https://lovdata.no/dokument/NL/lov/2016-05-27-14
Brønnøysundregistrene – Registration of NUF and financial reporting
https://www.brreg.no
Altinn – Portal for submitting RF forms
https://www.altinn.no
Author: Anna Korpalska
Graphics: Canva
Sources:
Norwegian Tax Administration – Reporting foreign contractors and employees (RF-1198, RF-1199)
https://www.skatteetaten.no
Norwegian Tax Administration – Foreign businesses in Norway
https://www.skatteetaten.no/en/business-and-organisation/foreign/
Tax Administration Act (The Tax Administration Act)
https://lovdata.no/dokument/NL/lov/2016-05-27-14
Brønnøysundregistrene – Registration of NUF and financial reporting
https://www.brreg.no
Altinn – Portal for submitting RF forms
https://www.altinn.no
Author: Anna Korpalska
Graphics: Canva
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