How does a foreign worker get a D-number and tax card in Norway?

The employer applies for a D-number for the worker through Skatteetaten (ID control at a tax office or SUA — Servicekontor for utenlandske arbeidstakere). SUA offices handle both D-number, tax card and A1 verification in one visit. The worker needs a valid passport, employment contract, and (if EU/EEA) a registration certificate or confirmation of right to work. Processing takes 2–4 weeks by post, or same-day at SUA. Without a tax card, the employer must withhold 50%. Get this started before the worker arrives — not after.