Registration in the Central Coordinating Register for Legal Entities

The following registers are associated with the Central Coordinating Register for Legal Entities:

• 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

Legal entities that are not registered in an associated register, but wish to register voluntarily in the Central Coordinating Register for Legal Entities, are entitled to register.

Obligation and entitlement to register in the Register of Business Enterprises
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." If the foreign entity is not obliged to register in the Register of Business Enterprises it is not entitled to do so either.

Information that must be reported
For foreign entities, the Central Coordinating Register for Legal Entities and the Register of Business Enterprises shall include the following information:

• Name, type of organisation and business address of the foreign entity.
• Owner, participants with full liability or board, with name, date of birth, address and the relevant signature authorisations.
• 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.
• The state by whose legislation the entity is bound. Whether the entity is registered in a public register of business enterprises in its country of residence, and if so the name and address of this register and the registration number.
• Name and address of any business premises or permanent establishment in Norway or on the Norwegian continental shelf.
• The type of business activities that will be conducted.
• 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.
• Special requirements for entities that carry out VAT-liable activities in Norway.
  Foreign entities without a permanent establishment in Norway 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.

Attachment requirements

• Memorandum of Association and Articles of Association.
• Certificate of registration from the register of business enterprises/register of companies in the country of residence.
• Minutes from competent body in the entity documenting the election of any board and general manager specifically for the activities in Norway.
• Minutes from 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 of 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 of the entity.

Attachments shall be in the Norwegian language
Documents that contain registration information shall be in Norwegian. In exceptional circumstances, documents in other languages can 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.
Persons who can sign for the company must have a personal identification number or D-number. All persons who can sign for the company and are reported shall be identified by a personal identification number/D number/organisation number, name/name of enterprise and address. Foreign citizens without a Norwegian personal identification number must state their D-number (11 figures).

If a D-number has not been allocated, the Central Coordinating Register for Legal Entities will requisition one from the Norwegian national census register (Sentralkontoret for folkeregistrering). Use the form "Request for assignment of D-number" (Anmodning om tildeling av D-nummer) and attach a clear, signed copy of the foreign person's passport. The form can be downloaded from http://www.brreg.no/. Personal identification numbers and D-numbers are confidential and will not be disclosed to unauthorised persons.

Auditor
There is an obligation to appoint a Norwegian auditor if the operating income (sales) from the entity's overall activities in Norway exceed NOK 5 million. If the annual accounts show operating income exceeding this threshold, the obligation to appoint a Norwegian auditor comes into effect for the subsequent fiscal year. If the operating income in the following two fiscal years falls below this threshold, the obligation to appoint a Norwegian auditor ceases from and including the third fiscal year.

Required form
Use the form "Samordnet Registermelding - Del 1 Hovedblankett", which can be downloaded from http://www.brreg.no/ or ordered from the Business Information Services green number 800 33 840 or Brønnøysund Register Centre by telephone, +47 75 00 75 00.