A D-number can in practice be compared to a Norwegian national identity number for individuals who do not have a permanent residence in Norway.

When is a D-number required?

A D-number may, among other things, be required if you:

• Need a Norwegian tax card
• Need to become a customer of a Norwegian bank or financial institution
• Need an account with the Norwegian Central Securities Depository
• Receive social security benefits from Norway
• Own real estate in Norway
• Hold a role in a legal entity, for example as a board member
• Need an HMS card for work in the construction and civil engineering sector or cleaning industry

D-numbers are issued by the National Population Register (Folkeregisteret), which is part of the Norwegian Tax Administration (Skatteetaten).

Acconor helps with D-numbers – without unnecessary extra steps

For international companies and individuals, the D-number process can seem complicated, particularly because identity verification and supporting documentation are required.

As an authorised accounting firm in Norway, Acconor can verify the individual’s identity and issue a certified copy of their passport (“rett kopi”), where the applicable requirements are met.

This means that, in many cases, it is not necessary to have the passport certified by a notary or another external authority.

We can assist with

• Assessing whether a D-number is required
• Preparing and submitting the D-number application
• Identity verification and certified passport copy (“rett kopi”)
• Coordinating the required documentation
• Guidance on the practical requirements for registration in Norway

Who can verify identity?

A certified copy of a passport may, among others, be issued by:

• A Norwegian public authority
• A Norwegian lawyer
• A Norwegian authorised accounting firm, such as Acconor
• A Norwegian authorised or registered auditor
• A Nordic police authority
• A foreign authority with notarial competence

Get help with your D-number in Norway

Acconor assists international companies, owners, board members and other individuals in obtaining a D-number as part of establishing and operating a business in Norway.

Contact us for assistance with your D-number application and the practical requirements.

For international companies, finding the right location while navigating the Norwegian market can be challenging.

Acconor helps companies identify and connect with suitable premises and establish the practical framework for their activities in Norway.

We can assist with:

• Assessing your requirements and needs for premises
• Searching for retail spaces and other relevant commercial premises
• Assessing locations and practical considerations
• Contact and dialogue with landlords and local parties
• Introducing and facilitating relevant premises
• Coordination of lease agreements and practical setup
• Practical matters relating to business address, mail handling and the initial setup

For companies planning to establish a physical retail presence in Norway, location, customer accessibility, visibility and the practical conditions surrounding the premises can be important factors. We help create an overview of the options and coordinate the process.

We can also consider your premises requirements as part of the wider establishment in Norway and assist with other aspects such as registration, banking, employees, insurance and regulatory requirements.

Are you planning to open a store or establish other premises in Norway?

Acconor helps international companies find and connect with premises that suit their activities and plans in Norway.

Contact us for an informal discussion about your requirements.

Acconor helps international companies put these elements in place and establish a well-functioning Norwegian operation – from banking and payment solutions to insurance, digital systems and other practical establishment matters.

Norwegian bank account

A Norwegian banking relationship may be relevant for companies that are going to have an established business presence in Norway.

We help assess the need for a Norwegian bank account and assist with the practical aspects of setting it up.

Banks will typically require information about, among other things:

• The company’s activities in Norway
• Owners and beneficial owners
• Management and organisational structure
• Expected transactions
• Customers and suppliers
• The purpose of establishing a presence in Norway

For international companies, the process can be more extensive than expected. It is therefore advisable to consider banking requirements as part of the establishment process from the outset.

Payment solutions

Depending on the nature of the business, there may also be a need for Norwegian payment solutions.

This may include:

• Card payment solutions
• Payment solutions for e-commerce
• Invoicing in NOK
• Norwegian payment accounts
• Integration between banking, accounting and other financial systems

We help assess which solutions are appropriate for the company’s activities in Norway.

Insurance

Establishing a business in Norway may also involve a need for local insurance solutions.

Depending on the business, it may be relevant to consider:

• Business liability insurance
• Employer-related insurance
• Insurance for premises and equipment
• Vehicle insurance
• Project and construction insurance

The insurance requirements and relevant coverage depend on the company’s industry and activities.

Digital solutions and public services

A company operating in Norway needs to be able to communicate and interact digitally with Norwegian authorities and other relevant parties.

This may include:

• Digital government services
• Access to relevant public portals
• Electronic communication with authorities
• Digital powers of attorney
• Electronic signing and document management
• Integration between the company’s Norwegian and international systems

We help create an overview of the access rights and systems the company needs to operate efficiently in Norway.

Practical start-up of the Norwegian operation

There are many smaller, but important, practical matters that need to be addressed before a company is ready to operate in Norway.

These may include:

• Norwegian telephone number
• Office and IT solutions
• Mail handling
• Supplier agreements
• Premises and equipment
• Accounting and payroll systems
• Practical procedures for the Norwegian organisation

We can help coordinate the different elements so that the establishment becomes a coherent and structured process rather than a series of separate tasks.

One point of contact for your practical establishment

For an international company, finding the right solutions and suppliers in a new market can be time-consuming.

Acconor acts as a practical partner and helps put the necessary arrangements in place. Where relevant, we also coordinate with the company’s existing advisers and suppliers.

The goal is not simply for your company to be registered in Norway, but to be genuinely ready to operate.

Need help establishing your business in Norway?

Acconor helps international companies with both the regulatory and practical aspects of establishing a business in Norway.

Contact us for a no-obligation assessment of what needs to be in place to get your Norwegian operation up and running.

We help ensure that your company is correctly structured and that the necessary registrations and approvals are in place, so that activities can be started and carried out in accordance with Norwegian regulations.

We can assist with:

• Assessment of requirements for registration, authorisation and approval
• Assessment of registration obligations before starting activities in Norway
• Identification of relevant regulatory and industry-specific requirements
• Coordination of applications and registrations with the relevant Norwegian authorities
• Assessment of requirements for a responsible technical manager or qualified professional and local organisation
• Assessment of specific requirements in regulated industries, including construction, electrical services, food and staffing
• Clarification of DSB requirements for electrical activities
• Clarification of Mattilsynet requirements for food-related activities
• Assessment of requirements for sentral godkjenning in construction and civil engineering
• Assessment of customs- and import-related requirements and approvals
• Dialogue and coordination with relevant Norwegian authorities

Relevant Norwegian authorities

Depending on the nature of your business, we can assist with matters involving, among others:

• Direktoratet for samfunnssikkerhet og beredskap (DSB) – electrical services and safety
• Direktoratet for byggkvalitet (DiBK) – construction and sentral godkjenning
• Mattilsynet – food and imports
• Skatteetaten – tax, VAT and registration
• Tolletaten – imports, customs and customs credit

When is this service relevant?

The service is particularly relevant for companies that:

• Are establishing themselves or carrying out work in Norway for the first time
• Are unsure which registrations or approvals are required
• Operate or plan to operate within a regulated industry
• Want to clarify regulatory requirements before starting activities in Norway
• Need a concrete go/no-go assessment of their planned activities
• Want assistance with registrations, applications and communication with Norwegian authorities

Clarify the requirements before you start

Norwegian requirements may vary depending on your industry, activities and how your business operates in Norway. It is therefore advisable to identify and assess the relevant requirements before starting operations.

Acconor helps you identify the applicable requirements and put the necessary registrations, permits and approvals in place.

Contact us for a no-obligation assessment of your activities in Norway.

With extensive experience and established internal procedures, we ensure a smooth and professional establishment – from the initial preparations until the company is registered and ready to operate.

Establishing a Norwegian AS can be relevant for companies with permanent activities, employees or long-term commitments in Norway. The appropriate company structure depends, among other things, on the nature and scope of the activities, the organisation and the company’s plans for the Norwegian market.

Our assistance includes

• Preparation of the complete documentation, including articles of incorporation, articles of association, shareholder register, powers of attorney, etc.
• Checking the proposed company name against registered company names and trademarks
• Confirmation of share capital when paid in cash
• Registration of the Norwegian AS
• Coordination with Norwegian authorities until the organisation number has been issued
• ID verification and applications for D-numbers for relevant company representatives

We can also assist with

• Norwegian VAT registration and employer registration
• Practical establishment and ongoing administration
• Advice on operations and compliance in Norway
• Assistance with banking and other practical matters related to the start-up

Contact us

Are you considering establishing a company in Norway? Acconor can help you assess the available options and ensure a correct, efficient and well-structured establishment.

Contact us for a no-obligation discussion about your plans for Norway.

With extensive experience and established internal procedures, we help ensure a smooth and compliant establishment of your Norwegian branch – from preparing the documentation to registration and commencement of operations.

A NUF registration is often relevant for companies that wish to carry out business activities in Norway without establishing a separate Norwegian limited company (AS). The appropriate structure depends, among other things, on the scope and duration of the activities and the company’s overall presence in the Norwegian market.

Our assistance includes

• Preparation of the complete documentation required for NUF registration, including supporting documents
• Registration of the Norwegian branch with the Brønnøysund Register Centre
• Coordination and communication with Norwegian authorities
• Assessment of registration requirements and the nature and scope of activities in Norway
• ID verification and applications for D-numbers for the branch’s representatives

We can also assist with

• Norwegian VAT registration (MVA)
• Employer registration
• Posting of employees and related employment matters
• Practical establishment and ongoing administration
• Accounting and compliance for Norwegian branches

AS or NUF?

We help you assess whether a NUF is the right solution, or whether establishing a Norwegian limited company (AS) would be more appropriate based on your company’s activities and long-term plans in Norway.

The choice is not simply a matter of registration. It should also reflect how the business will actually operate in Norway, including its organisation, employees, premises and ongoing activities.

Contact us

Are you considering business activities in Norway? Acconor can help you assess the available options and ensure a correct and efficient NUF registration.

Contact us for a no-obligation discussion about your plans for Norway.

For most foreign companies, the choice will typically be between:

• Norwegian limited company (AS) – a separate Norwegian legal entity
• Norwegian branch (NUF) – a Norwegian-registered branch of the foreign company

In some cases, a combination of an AS and a NUF may also be relevant.

There are other types of Norwegian business structures, but for international companies looking to establish a genuine business presence in Norway, AS and NUF are normally the most relevant alternatives.

AS or NUF – what is the difference?

The fundamental difference is that an AS is a separate Norwegian legal entity, while a NUF is a registered Norwegian branch of the foreign company.

The choice has implications for, among other things, liability, administration, taxation, accounting, organisation and how the Norwegian activities are structured and operated.

Norwegian branch – NUF

A NUF (Norskregistrert utenlandsk foretak) is a Norwegian-registered branch of the foreign company.

This means, among other things:

• The foreign company is registered in Norway and establishes a Norwegian branch.
• The branch is not a separate legal entity.
• The foreign company is responsible for the branch’s obligations.
• The branch is registered in the Norwegian Register of Business Enterprises and receives a Norwegian organisation number.
• The branch can be registered in the Norwegian VAT Register if the requirements for VAT registration are met.
• The branch may have a Norwegian business address, depending on the company’s circumstances.
• The Norwegian activities may in certain circumstances create a permanent establishment in Norway, regardless of whether the company operates through a NUF or another structure.

A NUF can therefore be a relevant solution for a foreign company that wants to operate in Norway without establishing a separate Norwegian company.

Norwegian limited company – AS

A Norwegian AS is a separate Norwegian legal entity, typically established as a subsidiary of the foreign company.

This means, among other things:

• A Norwegian limited company is incorporated.
• The Norwegian AS is a separate legal entity.
• Articles of incorporation and articles of association must be prepared.
• The company must have a Norwegian registered business address and an organisation that meets Norwegian requirements.
• There are requirements regarding the board of directors and, depending on the company, potentially a managing director.
• The minimum share capital is generally NOK 30,000.
• The Norwegian company is, as a general rule, responsible for its own liabilities.
• The foreign parent company is not automatically liable for the Norwegian company’s obligations unless, for example, it has provided a guarantee or otherwise assumed liability.

An AS can therefore be a suitable solution for companies that want to establish a more permanent and independent presence in Norway.

Which structure should you choose?

There is no single solution that is right for every company.

The choice between an AS and a NUF should, among other things, be assessed based on:

• The expected scale of the company’s activities in Norway
• Whether the company will employ people in Norway
• Whether the company will have an office, warehouse or other premises
• How long the company expects to operate in Norway
• Requirements from customers and business partners
• Tax and VAT considerations
• Accounting and reporting requirements
• Liability and risk considerations
• The need for an independent Norwegian organisation
• The company’s preferred administrative and organisational structure.

For some companies, a NUF may be the simplest solution. For others, a Norwegian AS may be more appropriate.

The key consideration is therefore not simply how the company should be registered, but how the business will actually operate in Norway.

Can the structure be changed later?

Yes. A company’s needs may change as its activities in Norway develop and grow.

For example, a company may initially operate through a NUF and later establish a Norwegian AS if the Norwegian business becomes more extensive and requires a separate organisation.

However, it is advisable to consider the long-term structure from the outset. This can help avoid unnecessary restructuring, costs and administration later.

We help you choose the right solution

At Acconor, we help international companies assess which business structure and setup best suits their activities in Norway.

We can assist with:

• Assessment of AS vs. NUF
• Registration of a Norwegian AS or NUF
• Clarification of Norwegian registration requirements
• VAT and tax matters
• Permanent establishment
• Norwegian business address and practical establishment matters
• Banking and other matters related to starting operations
• Accounting and reporting
• Ongoing administration.

Planning to establish your business in Norway? We help you put the right structure in place from the start.

Privacy Plus is especially recommended for businesses that receive sensitive or confidential information such as personal data, HR documents, financial receipts, or legal correspondence.

How Privacy Plus works

When Privacy Plus is activated as an additional service, a secure encryption solution is configured for the company’s email domain. It is possible to order additional domains or email addresses if the business does not use its own domain for email.

All documents that are digitized and sent by Acconor are encrypted directly upon sending.

• Microsoft 365 / Outlook: Recipients can open encrypted emails directly in Outlook thanks to Microsoft Purview Message Encryption (MPE).
• Other email platforms: Recipients gain access through a secure portal with a one-time code.

You can continuously test the encryption to ensure everything is working correctly.

Privacy Plus is ideal if your business:

• Uses Acconor’s address services and receives physical mail digitally
• Receives sensitive personal information from customers, employees, or partners
• Wants to strengthen GDPR compliance and data security
• Wants to protect the business’s reputation and confidentiality

Setup and responsibilities

Privacy Plus is configured when ordering the service. The customer is responsible for:

• Informing Acconor about changes in email addresses or domains
• Ensuring that emails without encryption are only received if agreed upon
• Maintaining internal security procedures that support the solution

Advantages (Pros)

• True end-to-end encryption: Protects mail from scanning to receipt
• GDPR compliant: Supports the requirement for secure processing of personal data
• High security: Ideal for sensitive documents and confidential information
• Easy integration: Can be customized to the business’s own email domain
• Seamless recipient experience: Microsoft 365 users can open encrypted mail directly in Outlook
• Verifiable solution: Ability to test and document encryption

Disadvantages (Cons)

• Additional service: Privacy Plus can only be ordered along with Acconor’s address services
• System limitations: Encrypted files (e.g., accounting receipts) may, in certain cases, not be opened directly in accounting or document management systems without prior decryption

In short

Privacy Plus is a valuable security add-on to Acconor’s address services. It ensures that all physical mail digitized by Acconor is handled with true end-to-end encryption – from scanning to receipt – and can only be read by the correct individuals.

A perfect choice for businesses that take confidentiality and data security seriously.

Pricing and billing

Privacy Plus is an additional service to Acconor’s address services.

Setup during establishment is free – other changes to the encryption setup are billed based on time spent.

Price: NOK 200 per month + VAT per domain or email address. Billed in advance per calendar year along with the selected address service.

Acconor uses cookies on our websites (acconor.com, acconor.no, acconor.dk, acconor.se, and acconor.eu) to ensure proper functionality and provide a better user experience.

Which cookies do we use?

• Necessary cookies: These cookies are essential for the website to function correctly – e.g., login and navigation.
• Functional cookies: WordPress may store preferences, such as language selection, to make your experience more personalised.
• Statistics: We collect anonymous statistics locally on the site – without using our own or third-party cookies, and with no way to identify visitors.

No third-party or marketing cookies

It is an active choice on our part not to use third-party cookies.

We do not use cookies for advertising, third-party analytics, or marketing, and we do not share data with external parties.

Technical security services

Our websites are protected by Cloudflare Zero Trust tunnel, which secures the connection between the user and our servers. This solution does not set any cookies and is used solely to protect data and prevent unauthorised access.

Managing cookies

You can view the cookies set by the site by searching for “do:cookie-view” on our website.

Changes to the cookie policy

Acconor may update this cookie policy as needed. Changes will be published on this page.

These terms apply to the following websites: acconor.com, acconor.no, acconor.dk, acconor.se, and acconor.eu (hereinafter collectively referred to as the “Websites”).

The purpose of the Websites is to provide general information about Acconor, our services in accounting, finance, business establishment, and business development, as well as relevant matters within the scope of our work. The content on the Websites does not constitute legal, tax, or financial advice and should not replace contact with authorised advisors in specific cases.

2. Limitation of Liability

Although we strive to keep the information accurate and up to date, Acconor cannot guarantee completeness or accuracy.

Use of the Websites is at your own risk. Acconor disclaims liability for any loss, direct or indirect, which may arise from:

• Errors or omissions in the information
• Changes in laws, regulations, procedures, or practices
• Failure to update content
• Links to third-party websites

3. Updates

Content may be changed without notice, for example due to new regulations or internal procedures. Previous versions of the information should not be considered binding.

4. Source References and Legal Basis

The Websites may refer to Norwegian and European laws, regulations, and public guidance. While we may reference these sources, Acconor cannot assume responsibility for the interpretation or application of legislation in specific cases.

5. Contact with Advisors

In specific cases, it is recommended that you contact authorised advisors, including Acconor consultants or other relevant professionals. The Websites alone cannot replace individualised advice.

6. Third-Party Links

The Websites may contain links to third-party websites. Acconor is not responsible for the content, functionality, or security of these external sites.

7. Changes to Terms

Acconor may update these terms at any time. Changes will be published on the Websites, and continued use constitutes acceptance of the new terms.