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E-book Doing Business : Norway
The web-based filing system allows for electronic signature of the registration form and for the possibility to upload all attachments (i.e., copies of signed versions of the memorandum, auditor statements, and the rest) electronically. It is still possible to file all documents manually by regular mail as well. In some cases registration inquiries cannot be filed online (i.e., mergers, some cases of increase of share capital, and so on) and must be filed by mail. VAT registration is required when the company’s turnover has exceeded NOK 50,000. VAT cannot be charged on goods and other items before VAT registration is completed. However, in certain cases the company may register for VAT before starting business operations. The VAT registration form can be submitted at the same time as filing for company registration. Also, the employer can submit an A-notification, after which the company will be registered in the NAV AA Registry. If the company knows it will have employees immediately after incorporation and registration with the Norwegian Registry of Business Enterprises, the company will check the box for having employees (or intending to have employees) and will thereafter receive information about submitting A-notifications. Normally the monthly submitting of A-notification will be done via the company's payroll-system, but it can also be submitted via the electronic portal Altinn (normally for smaller companies).
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