Services
NUF Registration in Norway — Branch of a Foreign Company
A NUF (Norskregistrert utenlandsk foretak) is the Norwegian branch registration for a foreign company. It gives your company a Norwegian organisation number, access to Altinn and the ability to operate legally in Norway — without forming a separate Norwegian AS. But registration is only the start: a NUF triggers accounting, tax, VAT and employer obligations from day one.
When you need a NUF
- Hiring employees in Norway. You need a Norwegian organisation number to register as an employer, file A-melding and deduct tax.
- Invoicing Norwegian clients. Many Norwegian companies require a Norwegian org number on invoices — a NUF provides that.
- Construction or project work. The ID-card scheme, chain liability rules and enhanced reporting (RF-1199) require a registered Norwegian entity.
- Bank account in Norway. Norwegian banks require a registered entity to open a business account.
- Permanent establishment. If your Norwegian activity creates a PE under the tax treaty, a NUF is the standard vehicle for meeting reporting obligations.
What the service includes
Registration filing
Preparation and submission of the Coordinated Register Notification (Samordnet registermelding) to Brønnøysund. Includes translation and notarisation guidance for foreign documents.
Altinn access setup
Configuration of Altinn roles and access rights so the NUF can file VAT returns, A-melding, tax returns and annual accounts electronically.
Employer registration
Registration in the Employer and Employee Register (Aa-registeret) if the NUF will have employees in Norway.
VAT registration
Simultaneous VAT registration if the NUF's activity exceeds or will exceed the NOK 50,000 threshold.
Bank account guidance
Support with the Norwegian bank account opening process — documentation requirements, KYC expectations and bank introductions.
Ongoing compliance
Monthly bookkeeping, A-melding, VAT filing, annual accounts and tax returns — all at fixed pricing.
NUF vs AS — which structure?
| Factor | NUF | AS |
|---|---|---|
| Share capital | None required | NOK 30,000 |
| Legal entity | Branch — parent company is liable | Separate legal entity — limited liability |
| Tax treatment | Taxed on Norwegian-source income if PE exists | Taxed on worldwide income at 22% |
| Accounting obligations | Norwegian Accounting Act applies to NUF with Norwegian revenue | Full Norwegian Accounting Act |
| Best for | Project work, temporary operations, testing the market | Long-term, standalone Norwegian operations |
Not sure which structure fits? The free assessment covers this.
Who delivers this service
Accounts Lab AS
Licensed Norwegian accounting firm (Org.nr 928 750 817). Your accountant is a statsautorisert regnskapsfører — the highest Norwegian accounting certification. Direct contact with the senior accountant handling your file. No call centers, no juniors.
accountslab.no →Frequently asked questions
How long does NUF registration take?
Typically 2–4 weeks from when complete documentation is submitted to Brønnøysund. The main variable is how quickly foreign documents can be apostilled/notarised.
Does a NUF need a Norwegian board?
A NUF must register a contact person (kontaktperson) resident in Norway. This is not a board member — it's a point of contact for Norwegian authorities.
Can I convert a NUF to an AS later?
Not directly — a NUF cannot be "converted." You would form a new AS and transfer operations. Many companies start with a NUF to test the market and form an AS when committed.
What ongoing obligations does a NUF have?
Monthly bookkeeping, bimonthly VAT returns (if registered), monthly A-melding (if employer), annual financial statements and a corporate tax return — the same as an AS in practice.
What does the fixed pricing cover?
Registration, setup and ongoing compliance. The scope and fee are defined in the assessment — no hourly billing.
Related guides and tools
- Company Formation in Norway — AS vs NUF, registration process, requirements
- Bank Account for Foreign Companies — what banks require, KYC, timelines
- Presence Risk Checker — will your project trigger PE, payroll or VAT?
- Full Accounting Service — bookkeeping, payroll, annual accounts and tax returns
Reviewed by Mauro Bonito, Statsautorisert Regnskapsforer — Accounts Lab AS (Org.nr 928 750 817).
Considering a Norwegian branch?
Take the free assessment — describe your situation and get a clear answer on structure, registration requirements and pricing within one business day.
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