Terms — scanvisio.eu

Parent company guarantee

pb — Tue, 27 Apr 2021 12:03:34 +0000

Parent company can be something to consider when a foreign company establishes a subsidiary (joint stock company) in Norway. In principle, the subsidiary is an independent legal entity, and thus the parent company is not liable, unless specific parent guarantees have been given.

Form A1

pb — Tue, 27 Apr 2021 12:02:43 +0000

A1 (formerly E101) is a certificate which documents that the employee is covered by social security in their home country during the employment period in Norway. Without the certificate. The employer must pay employer’s contribution (Arbeidsgiveravgift) in Norway (up to 14,1%) and the employee must pay a social security contribution of 8,2% in order to be covered by social security in Norway. This is not optional. Upon issuance of the A1 certificate it is automatically sent to the Norwegian authorities. Our experience is that this process often has some hiccups. Therefore, it is important to get certificate A1 in place at the earliest convenient, so that it can be presented as documentation to relevant authorities – for example, the Central Tax Office for Foreign Affairs and Tax Collector Abroad.

D-number

pb — Tue, 27 Apr 2021 11:58:54 +0000

Persons with employment in Norway for less than 6 months and whom are required to have a Norwegian tax card must have a D-number (tax number). This is necessary when you:

Are taxable in Norway
Need a Norwegian bank account
Are a customer in the Norwegian central securities depository
Receive social security benefits from Norway
Have real estate in Norway
Have roles in a legal entity e.g. a board member
Must have a HSE(HMS) card for the building-, construction and cleaning sector

D-numbers is issued by the Norwegian tax administration.

RF-1209 Application for tax card for foreign nationals

pb — Tue, 27 Apr 2021 11:54:00 +0000

Non-Norwegian citizens must appear in person at one of the approved tax offices (ID offices) for ID verification in order to receive a tax card. At the ID office you must bring:

Valid ID – passport
Application for a tax card for foreign nationals – form RF1209
Proof of employment in Norway (employment contract)

RF-1199

pb — Tue, 27 Apr 2021 11:51:21 +0000

RF-1199B Information about contracts, contractors and employees Information on all contractual relationships with non-Norwegian suppliers (or persons) must be submitted to the The Norwegian Tax Administration when the task is performed:

In connection to construction and assembly
In a geographical location under the customer’s control in Norway
On the Norwegian continental shelf

RF1199 must be submitted by the contractor (in practice it is often the subcontractor who takes the initiative). The reporting obligation does not apply to private individuals.

VAT registration

pb — Tue, 27 Apr 2021 11:49:14 +0000

When revenue exceeds NOK 50,000, the company must register for value added tax. Value added tax is abbreviated “VAT” and referred to as “moms” or MVA in Norway. VAT must be reported 6 times a year. If you have a VAT representative, they are the one to perform this task. If the turnover is below NOK 5 mill. you can apply for an annual report.

VAT representative

pb — Tue, 27 Apr 2021 11:47:47 +0000

From 2017-04-01 the majority of companies from the EU/EEA are no longer required to have a VAT representative when operating in Norway (Norwegian legal representative). Companies outside the EU/EEA which operate in Norway without a permanent place of business are still required to have a VAT representative. When registering a VAT representative, the non-Norwegian company receives the same rights and obligations as other VAT-registered companies. The VAT representative must be permanently established or domiciled in Norway. The non-Norwegian company must keep accounts of its activities in Norway. Both the VAT representative and the non-Norwegian company are reliable for ensuring compliance with the Norwegian accounting rules. If you have a VAT representative, the sales document/invoice must contain the seller’s name and organization number (corresponding to CVR.no) followed by the letters MVA and the VAT representative’s name and address. Both the VAT representative and the seller must keep a copy of the sales document / invoice.

NUF

pb — Tue, 27 Apr 2021 11:46:03 +0000

NUF: Norwegian registered foreign enterprise (Norwegian registered foreign company). For a foreign company, this is the equivalent of setting up a Norwegian branch. The foreign company is the legal entity, as opposed to setting up a (subsidiary) company.

HSE-CARD

pb — Tue, 27 Apr 2021 11:06:46 +0000

Why HSE-card?

ALL companies that carry out construction work (which is defined VERY broadly) in Norway must equip their employees with HSE(HMS) cards – also known as “building cards” or “ID cards”. Lack of HSE-cards can trigger a fee that is a minimum of NOK 10,000.

Formalities and requirements

Before HSE-cards can be acquired, the employer must have a Norwegian CVR number (org.no) and be VAT-registered (or applied for exemption). The worker must have a Norwegian birth number or active D-number. In addition the employment must be registered.

The application process must be done in the correct order, otherwise the process may stop.
Scanvisio can take the task of applying for both the D-number and the HSE-card off of your hands, and make sure the task goes smoothly, swiftly and correctly.

The internal routines

When your employees need an HSE-card it is necessary to establish routines so that all the requirements are met – which include:

Collection of employees’ personal data. The employees must be informed and give consent to their personal data being sent and stored to both the orderer and the issuer of the card:
1. Copy of valid identification (Passport, driving license from a Nordic country or national ID)
2. A portrait photo similar to a passport photo, with a light solid background without distinctive shadows. You have to look straight ahead so that both ears are visible. The facial expression must be neutral with a closed mouth.Headgear, glasses, etc. are not allowed. Resolution should be at least 1000×1200 pixels.
HSE-card must be worn visibly during working hours
The card is valid for up to 2 years. If Scanvisio has assisted in the ordering we will usually notify you when it is time for renewal well in advance of the deadline
Upon termination of the employment relationship, the HSE-card must be returned to the card issuer.

HSE-card control

The Norwegian Labor Inspection Authority, safety representatives and others with HSE responsibilities can check the validity of HSE-cards. Until the card is received you must be able to show documentation of the ordering process in the event of a control.

Please contact Scanvisio if you have any doubt about whether your company needs an HSE-card or how to proceed.

Related services

Scanvisio is an experienced market consultant and your representative in Norway. Our focus is on services that are necessary for and/or simplify the activities of foreign companies in Norway. In addition to market advice, we offer i.a.:

Business registration
Registration as a temporary-/staffing agencies
Preparation and execution of ID checks
Application for D-number and tax card for employees
Project and employee registration

How we have assisted others…

Case 1: Assisted with ID-control

A Polish electrical contractor performs specialized tasks in Norway. We assist the company with all relevant registrations. We collect personal data on employees and arrange for HSE-cards to be ordered, during the ordering process we prepare, participate and assist the employees with ID checks, so that the procedure proceeds safely without any misunderstandings.

Case 2: Relevant rules

A Jutland transport company transports building materials to Norway. Upon delivery, the drivers participate in the assembly. We assist the customer with i.a. To uncover relevant rules, apply for approvals, complete registrations and order HSE-cards for the drivers which will be working on the construction site.

Case 3: Larger public construction

A Danish contractor is constructing a major public building in Norway. We assist you in the correspondence with the authorities, documentation and technical and central approval. During the construction period several employees from various professional groups arrive – we handle the practicalities, i.a. ordering HSE-cards.