Useful Information

Doing business in Norway

Norway offers a stable and highly developed business environment, with strong capabilities in areas such as energy, maritime industries, seafood and aquaculture, technology, digital infrastructure, health and life sciences, industrial production, minerals, defence and space, and green maritime industries. Norway is also part of the European Economic Area (EEA) and therefore participates in the EU Single Market.

Norway’s official investment-promotion agency, Invest in Norway, is part of Innovation Norway and is the national point of contact for foreign companies considering investment or establishing operations in Norway. It provides information about the Norwegian market, helps companies assess opportunities, connects investors with relevant networks and partners, and facilitates the investment process.

How to establish a business in Norway

Foreign companies can choose different ways of operating in Norway depending on their business model and level of activity.

A foreign company that needs a Norwegian organisation number can establish a Norwegian-registered foreign business (NUF) Foreign businesses conducting business activities in Norway are generally required to register in the Register of Business Enterprises. The foreign parent company remains responsible for the Norwegian operation.

Alternatively, companies can establish a Norwegian company, such as a private limited company (AS). An AS is a separate legal entity and provides limited liability to its owners. The minimum share capital for an AS is currently NOK 30,000.

Norway’s official business portal, Altinn, provides guidance on choosing a legal structure, registering a company, taxation, accounting, employment, imports and exports, and other requirements for starting and operating a business.

Registration and reporting

The Brønnøysund Register Centre is responsible for several important Norwegian business registers. A foreign company establishing a NUF must provide documentation from the company’s home-country register and other required documentation. As of 2026, new NUF registrations are submitted using a paper form rather than the ordinary electronic Altinn registration process.

Businesses operating in Norway may also need to register with the Norwegian Tax Administration (Skatteetaten). Foreign businesses are subject to Norwegian registration, tax and reporting requirements depending on their activities.

VAT registration is generally required when taxable turnover exceeds NOK 50,000 during a 12-month period. Different rules can apply depending on the business, its country of establishment and the type of activity.

Companies should also consider whether their activities create Norwegian tax liability or a permanent establishment, and whether they have accounting, bookkeeping, payroll or reporting obligations.

Importing goods into Norway

Companies importing goods into Norway must comply with Norwegian customs and tax requirements. Norwegian Customs provides an official import guide covering customs clearance, customs duties, VAT, excise duties, restricted goods and reporting requirements.

Support for foreign companies

Foreign companies considering Norway should normally start with Invest in Norway. Its advisers can provide information about relevant industries and regions and help international companies identify opportunities and relevant contacts.

For an international company that is considering doing business in Norway, the recommended first steps are:

1. Contact Invest in Norway to discuss the market, sector and potential location.
2. Determine the appropriate business structure – for example, a Norwegian AS or a Norwegian-registered foreign business (NUF).
3. Check registration requirements with the Brønnøysund Register Centre.
4. Check tax and VAT obligations with the Norwegian Tax Administration.
5. Check employment and immigration requirements if staff will work in Norway.
6. Check customs requirements if goods will be imported or exported.
7. Use Altinn as the main practical portal for government services and information concerning starting and running the business.

Requirements can differ substantially depending on the company’s country of establishment, sector, activities, employees and whether it has a physical presence in Norway. Companies should therefore verify their specific situation with the relevant Norwegian authority before commencing operations.

10 Common Mistakes Lithuanian Companies Make When Entering Norway

Norway offers attractive opportunities for Lithuanian companies, but entering the Norwegian market requires careful preparation. Norway is part of the European Economic Area (EEA), but it is not an EU Member State, and some rules and procedures are different.

1. Assuming EU rules apply exactly the same way in Norway

Norway is part of the EEA, but it is not an EU Member State. While many rules are aligned with the EU, important differences remain. Always check the Norwegian requirements that apply to your specific business activity.

2. Missing Norwegian VAT obligations

Foreign companies carrying out VAT-liable activities in Norway may need to register for Norwegian VAT (MVA). The general registration threshold is NOK 50,000 in turnover over a 12-month period.

3. Treating a work assignment as merely a business trip

A short visit for meetings is different from actually performing work in Norway. Companies sending employees to Norway should assess the applicable tax, employment, reporting and social-security requirements before the work begins.

4. Not arranging A1 documentation

For employees temporarily posted from Lithuania to Norway, companies should assess their social-security position and obtain the appropriate A1 documentation where applicable. The A1 certificate can confirm which country’s social-security legislation applies to the employee.

5. Missing employee and assignment reporting

Foreign companies carrying out relevant assignments in Norway may have reporting obligations concerning both the assignment and the employees working on it. Make sure the required information is submitted to the Norwegian authorities on time.

6. Using incorrect customs documentation

When importing goods into Norway, companies must ensure that customs declarations, invoices, values, quantities and commodity codes are correct. Incorrect documentation can cause delays and may result in incorrect customs or VAT treatment.

7. Underestimating labour costs

Norwegian labour costs can be significantly higher than in Lithuania. When calculating the cost of an employee, consider not only salary but also employer contributions, holiday pay, pension and other applicable employment costs.

8. Not checking sector-specific licences and requirements

Certain industries and professional activities require specific licences, registrations, permits or qualifications in Norway. Check the applicable requirements before signing contracts or starting work.

9. Not understanding Norwegian procurement practices

Norwegian private and public-sector customers may have specific requirements concerning procurement, documentation, quality, sustainability, compliance and previous experience. Understanding how your target customers purchase goods and services can significantly improve your chances of success.

10. Choosing an unsuitable Norwegian partner or distributor

A good local partner can make market entry easier, while the wrong partner can create significant costs and risks. Before signing an agreement, assess the partner’s market coverage, customer network, financial position, sector experience and ability to represent your company.

Before Entering the Norwegian Market

Before starting business activities in Norway, Lithuanian companies should consider five basic questions:

What am I selling?

Who is my customer?

Where will the work take place?

Will employees work in Norway?

What registrations, tax and reporting obligations apply?

When in doubt, contact the relevant Norwegian authority or seek advice from a qualified Norwegian tax, legal or accounting professional before starting your activities.

NLCC can help Lithuanian companies identify relevant contacts and resources when entering the Norwegian market.

OECD – Norway Economic Survey 2026: probably the best single broad overview. It covers GDP, inflation, labour market, business conditions, regulation and growth prospects. Published 17 June 2026.

OECD Norway 2026 report
OECD Norway Economic Snapshot: shorter and easier to read if you want the main figures and current outlook.

Norway Economic Snapshot
Statistics Norway (SSB): best for the underlying Norwegian statistics—population, consumers, industries, trade, prices, employment, etc.

• Norwegian Customs — Import VAT for VAT-registered businesses:
  Import VAT — Norwegian Customs
• Brønnøysund Register Centre — NUF registration:
  Registration of a Norwegian-registered foreign business (NUF)

VAT is particularly important

Norway’s standard VAT (MVA) rate is 25% in 2026. Reduced rates of 15% and 12% apply to specific goods and services.

For a foreign company selling goods or services in Norway, an important question is whether and when the company must register for Norwegian VAT. The requirements depend on the type of goods or services, the customer, the value of sales and whether the company has a business presence in Norway.

If you employ people in Norway

Employers normally pay an employer’s national insurance contribution (arbeidsgiveravgift). The standard rate in Zone I is 14.1%, while lower rates apply in certain geographical areas.

Employers also have obligations relating to payroll reporting, tax withholding, employment-related insurance, pension and other Norwegian employment requirements.

For a Lithuanian company

For Lithuanian companies, the Norwegian tax and reporting requirements depend significantly on how the company operates in Norway.

Companies should distinguish between:

1. Selling goods from Lithuania to Norwegian customers
2. Providing services remotely to Norwegian customers
3. Sending Lithuanian employees to Norway
4. Establishing a Norwegian branch or subsidiary
5. Operating a warehouse or maintaining another physical presence in Norway

Each situation can result in different Norwegian tax, VAT, customs, employment and reporting obligations.

Official starting points

Norwegian Tax Administration (Skatteetaten):
https://www.skatteetaten.no/en/

Norwegian Government — 2026 tax rates:
https://www.regjeringen.no/en/topics/economy-and-budget/skatter-og-avgifter/skatte-og-avgiftssatser/tax-rates-2026/id3121978/

Norwegian Government — 2026 VAT and excise rates:
https://www.regjeringen.no/en/topics/economy-and-budget/skatter-og-avgifter/skatte-og-avgiftssatser/excise-duties-2026/id3121982/

Yes. If a Lithuanian company has a Norwegian-registered foreign branch (NUF) and sends its employees to Norway on business trips/assignments, there are several separate requirements. The key distinction is whether this is a genuine short business trip or the employee is actually performing work in Norway.

NUF — employees working in Norway

1. Report the work/assignment
Foreign companies carrying out assignments in Norway generally have reporting obligations. For assignments to a foreign contractor, the Assignment and employee register applies; the foreign contractor reports the employees working on the assignment.

2. A-melding
A foreign employer with an assignment in Norway generally has to submit an a-melding, including salary/benefit information, even where a tax treaty ultimately means the employee is not taxable in Norway. The normal deadline is the 5th of the following month.

For a NUF, the reporting can be submitted using the relevant “Contact Person NUF” role in the Register of Business Enterprises.

3. Tax card
A foreign employee who works in Norway normally needs a Norwegian tax deduction card. Foreign workers may qualify for the PAYE scheme or be taxed under the ordinary rules.

However, being physically present in Norway does not automatically mean Norwegian income tax is due. The Norway–Lithuania tax treaty and the employee’s circumstances need to be considered.

4. Social security / A1
For a Lithuanian employee temporarily posted to Norway, an A1 certificate is important because it can document that the employee remains covered by the Lithuanian social-security system rather than becoming subject to Norwegian social security.

NAV specifically provides an application process for determining applicable social-security legislation and obtaining an A1 certificate for EEA/Swiss situations.

NAV also states that an EU/EEA employee posted by an EU/EEA employer to Norway for up to 24 months will generally remain under the social-security legislation of the sending country, provided the applicable conditions are met.

Practical checklist for a Lithuanian NUF

For each employee going to Norway, I would check:

• Is this a business trip or a posted-worker assignment?
• Duration and dates in Norway
• What work will actually be performed in Norway?
• Norwegian client/contract and assignment details
• Assignment & employee register reporting, if applicable
• A-melding reporting
• Norwegian tax deduction card / PAYE
• Whether Norwegian income tax applies under the Norway–Lithuania tax treaty
• A1 certificate / social-security coverage
• Norwegian employment/posted-worker requirements
• Travel, accommodation and expense/allowance documentation

Important distinction

If you mean occasional 1–3 day business trips—for example, a Lithuanian employee travels to Oslo for meetings—this can be considerably different from sending the employee to Norway for installation, construction, consulting, maintenance or other work for a Norwegian customer. More info here.

Innovation Agency Lithuania

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