Norway Business Registration Guide (AS, ASA, ENK, Brønnøysundregistrene)
Norway offers several business structures for entrepreneurs and investors. The private limited company (AS) requires only NOK 30,000 in capital, while the public limited company (ASA) requires NOK 1,000,000. Sole proprietorships (ENK) have no minimum capital. All registrations are handled through the Brønnøysundregistrene.
Registering a business in Norway is a streamlined digital process managed by the Brønnøysundregistrene (Brønnøysund Register Centre), which oversees the Register of Business Enterprises (Foretaksregisteret) and several other public registers. Most registrations are completed within a few days through the Altinn portal. All amounts are in Norwegian kroner (NOK).
AS — Aksjeselskap (Private Limited Company)
The aksjeselskap (AS) is the most common corporate form for private businesses in Norway. Key features: (a) minimum share capital of NOK 30,000, (b) shareholders are not personally liable for company debts, (c) the company is a separate legal entity and a separate tax subject, (d) corporate income is taxed at the 22% corporate tax rate, (e) dividends to shareholders are taxed under the shareholder model (aksjonærmodellen) at 22% (with a risk-free rate adjustment), and (f) the company must have a board of directors (minimum 1 member) and a general manager (daglig leder). To register an AS, you must: (1) draft the memorandum of association (stiftelsesdokument) and articles of association (vedtekter), (2) deposit the share capital in a bank account, (3) submit the registration application to the Foretaksregisteret via Altinn, and (4) pay the registration fee (approximately NOK 6,000). The registration process typically takes 3–5 business days. Once registered, the company receives an organisation number (organisasjonsnummer), which is used for all official communications. An AS is required to file annual financial statements with the Register of Company Accounts (Regnskapsregisteret).
ASA — Allmennaksjeselskap (Public Limited Company)
The allmennaksjeselskap (ASA) is the corporate form for companies that intend to list their shares on a stock exchange or that require more than 20 shareholders. Key features: (a) minimum share capital of NOK 1,000,000, (b) the company may offer its shares to the public, (c) more stringent corporate governance requirements than an AS, including a requirement for a corporate assembly (bedriftsforsamling) if the company has more than 200 employees, (d) the company must have a board of directors with at least 3 members and a CEO, and (e) auditing is mandatory regardless of size. The ASA is regulated by the Public Limited Companies Act (allmennaksjeloven). The registration process is similar to an AS but with additional documentation requirements, including a prospectus if the company is seeking public investment. An ASA that lists on the Oslo Stock Exchange (Oslo Børs) must comply with ongoing disclosure and reporting obligations under Norwegian securities law. Many large Norwegian companies such as Equinor, DNB, and Telenor are structured as ASAs.
ENK — Enkeltpersonforetak (Sole Proprietorship)
The enkeltpersonforetak (ENK) is the simplest business form in Norway, used by self-employed individuals and freelancers. Key features: (a) no minimum capital requirement, (b) the owner has unlimited personal liability for business debts, (c) the business income is taxed as personal income (not corporate income), (d) the owner reports business income and expenses on their personal tax return (skattemeldingen) using the næringsspesifikasjon (business specification), and (e) the owner pays trygdeavgift (social security) at 8% on business income. To register an ENK, you must: (1) register with the Foretaksregisteret if your annual turnover exceeds NOK 50,000, (2) register in the VAT Register (Merverdiavgiftsregisteret) if your turnover exceeds NOK 50,000 per 12-month period, and (3) report your business activity on your skattemeldingen. Registration is done via Altinn and is usually completed within 2–3 business days. An ENK is not required to file separate financial statements, but the owner must maintain proper accounts (regnskap) for tax purposes. The ENK form is particularly suitable for freelancers, consultants, tradespeople, and small-scale service providers. Unlike an AS, you cannot have employees in an ENK without registering as an employer.
Brønnøysundregistrene — Central Register
The Brønnøysundregistrene is the central government agency responsible for maintaining Norway's public registers. For businesses, the key registers include: (a) Foretaksregisteret (Register of Business Enterprises) — all AS, ASA, and ENK entities must register here, (b) Regnskapsregisteret (Register of Company Accounts) — where annual financial statements are filed, (c) Merverdiavgiftsregisteret (VAT Register) — for VAT-liable businesses, (d) Arbeidstakerregisteret (Employer/Employee Register) — for all employment relationships, and (e) Løsøreregisteret (Mortgage and Pledge Register) — for secured interests in movable property. Most registration and filing obligations are fulfilled through the Altinn portal (altinn.no), which serves as the single digital gateway for all business reporting to Norwegian authorities. Altinn handles submissions to Skatteetaten, NAV, Brønnøysundregistrene, and Statistics Norway (SSB). All businesses must have an organisation number (organisasjonsnummer) to operate legally. The annual fee for Foretaksregisteret registration is approximately NOK 5,000 for AS and ASA entities; ENK registration is free.
Corporate Tax Obligations
All Norwegian companies (AS and ASA) are subject to corporate income tax at the flat rate of 22% on net profits. The tax year is the calendar year, though a different fiscal year can be chosen upon registration. Companies must file an annual tax return (næringsoppgave) with Skatteetaten, together with financial statements, by 31 May of the following year (or 30 June for groups). VAT-registered businesses must file VAT returns (omsetningsoppgave) either every two months (for businesses with turnover over NOK 1,000,000) or every six months (for smaller businesses). The standard VAT rate is 25%, with reduced rates of 15% (food) and 12% (transport, accommodation, cultural services). Dividends paid to shareholders are subject to withholding tax at 22%, but this may be reduced under applicable tax treaties. Companies must also report employee payroll data through the a-melding system. For group structures, Norway has a tax consolidation regime (fellesregistrering) that allows losses to be offset within a group. Read our Norway Tax Filing Guide →
Registration Steps Overview
To register any business in Norway, follow these general steps: (1) Choose your business structure (AS, ASA, ENK, or other forms such as NUF — foreign branch, ANS — general partnership, DA — limited partnership), (2) Obtain a digital ID — you need a norwegian BankID, Buypass, or Commfides digital certificate to use Altinn, (3) Register in the National Population Register (Folkeregisteret) if you are a foreign entrepreneur — you need a D-number or fødselsnummer, (4) Complete the registration forms on Altinn — the specific forms depend on your business type and whether you are registering a new entity or a branch, (5) Register for VAT if your expected turnover exceeds NOK 50,000 in a 12-month period, and (6) Register as an employer if you plan to hire employees. Most registration fees are paid electronically through Altinn. After registration, your entity receives an organisation number and is added to the public registers. Registration in the Foretaksregisteret provides legal protection for your company name and establishes the company as a legal entity. Read our Norway Social Contributions Guide →