A project in Norway?
Norway isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a AS in Norway, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally A few days to several weeks for the legal process itself.
Minimum share capital: NOK 30,000.
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notarised / apostilled documents
Documents from foreign shareholders and directors (passport copy) generally need certification by a notary or public authority.
D-number and BankID
A foreign founder needs a D-number (or Norwegian national ID) and a BankID to sign electronically.
Management and board
The general manager and the majority of the board must generally reside in an EEA state, barring an exemption.
Bank KYC check
Typical timeframe for bank KYC review, longer for complex structures.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 25% | |
| Reduced rates | 15% | food and beverages |
| Reduced rates | 12% | passenger transport, cinema, hotels, camping, cultural events |
Corporate tax
22%.
Is a visa required?
No for an EEA national. For a non-EEA national wanting to run the business from Norway, the board's residency requirements mean obtaining a suitable residence permit in practice.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Norway required?
Management and the majority of the board must normally reside in the EEA; a non-resident founder can still be a shareholder, provided they obtain a D-number and BankID.
Observed timeframe to open the account
A few days to several weeks: a D-number and BankID are required for a foreign founder, which strongly determines the actual timeline.
Share capital deposit
Minimum share capital: NOK 30,000.
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the address with the business register (Brønnøysundregistrene).
On-site sales & till
A registered cash register system (declared compliant with the tax authority) is mandatory above NOK 50,000 in annual cash sales.
Cash register suppliers
- SumUp
- Zettle (PayPal)
- Shopify POS
- Lightspeed
- myPOS
Payment providers for small businesses
- Nets
- Stripe
- Trustly
- PayPal Business
- Adyen
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Norway.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Norwegian Customs (Tolletaten).
On-site consumer rules
As Norway is not an EU/EEA member, consumer-protection rules (right of withdrawal, price display, warranties) fall under national law and can differ significantly from the harmonised European framework. We check this point with you based on your on-site sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.