Starting a sole proprietorship (ENK) in Norway as a foreigner

A sole proprietorship (enkeltpersonforetak, ENK) is the simplest business form in Norway. You run it under your own full personal responsibility. It must be registered in the Central Coordinating Register for Legal Entities to get an organisation number, which you need for all commercial activity in Norway.

Who can start one

• You must generally be 18 or over.
• You don't have to live in Norway, but the business must have a Norwegian address.
• Non-EU/EEA citizens need a residence permit that allows them to work in Norway (see UDI).
• It must be real commercial activity, meaning activity of a certain scope and duration, carried on at your own expense and risk (Skatteetaten).

How to register

If you already have a national ID number or D-number:

1. Fill in the Coordinated register notification in Altinn.
2. If you have a D-number, you must attend an ID check at the Tax Administration first. Registration can't be completed until it's done (a rule since 10 June 2020).

If you have neither:

1. Fill in and sign the paper forms Application for a d-number alongside registration in the Brønnøysund Register Centre (BR1015E) and Simplified register notification – Form for sole proprietorships.
2. Post them with a certified colour copy of valid ID, dated and no older than three months.
3. When you've been given a D-number, book an ID check with the Tax Administration.
4. After the ID check, the Brønnøysund Register Centre processes your registration.

Most sole proprietorships don't have to register in the Register of Business Enterprises. Brreg lists the ones that must.

Sources

• https://www.brreg.no/en/sole-proprietorship-2/registering-a-sole-proprietorship/
• https://info.altinn.no/en/start-and-run-business/planning-starting/registration-of-the-enterprise/starting-and-registering-a-sole-proprietorship/
• https://www.brreg.no/en/business-2/d-number/
• https://www.skatteetaten.no/en/business-and-organisation/foreign/registration-obligation/registration-obligations-for-foreign-sole-proprietors/