Moving as a self-employed person — the sole proprietorship
No share capital, no company to found — but an imposed name, a required address, an activity to prove before you have invoiced, and obligations that run from the day of registration.
- D-number
- SUA appointment
- BankID
Updated on 27 September 2026
The real issue — proving an activity that is just starting
The police register you as self-employed if your activity is real and lasting. What they usually look at — extracts, invoices, accounts — does not exist yet when you have just arrived. The file is then built on a project: what makes it credible is prepared before the appointment, not during it. Those who turn up with empty accounts and an idea leave with one more appointment.
The identity number, for its part, is not requested at the counter like taking a ticket: without a Norwegian number, registration goes through a paper procedure, with a certified copy of your identity document less than three months old, and the number is assigned together with the business, before an identity check in person. Missing a step means starting from zero several weeks later.
What starts on the day of registration
A sole proprietorship has neither capital nor articles, and that is its trap: nothing forces you to prepare, and everything catches up with you in the first year.
- Tax is paid in advance. Nobody deducts it at source: you declare your expected profit yourself, and the administration bills you an advance in four instalments — 15 March, 15 June, 15 September, 15 December. Its own advice: set aside around 40 % of the profit.
- Social contributions are heavier than an employee's: 10.8 % of the profit in 2026, against 7.6 % on a salary — for weaker cover.
- Sickness is only covered at 80 %, and only from the 17th day. The first sixteen days are at your expense, unless you take out voluntary insurance with NAV.
- VAT applies from NOK 50,000 of turnover over twelve rolling months — not per calendar year. The threshold is crossed without warning.
- Bookkeeping is compulsory, and it is yours. An accountant draws up the annual accounts, the tax return and the VAT from what you send them; they do not keep your books for you.
- Registration in the Register of Business Enterprises is optional for most self-employed people, but not free: NOK 3,883 online for both registers. What it brings is decided before, not after.
The questions you are going to ask yourself
- How do I prove a lasting activity when I have neither client nor invoice in Norway yet?
- Can my micro-business or my company back home carry on from Norway — and at what cost?
- Which address should I give, when I do not have housing yet?
- By whom, and at what moment, is my identity number requested?
- How much should I set aside for tax in the first year, and what do I declare if I expect a loss?
- What happens if I fall ill in the first winter?
- Sole proprietorship or company: which founds my residence best, and at what price?
Is share capital required?
No. The sole proprietorship requires no capital, but you are liable for its debts with your personal assets.
Can I set up my sole proprietorship before arriving?
You need an address in Norway and an identification in person. The exact order of the steps depends on your situation — that is precisely what we work out with you.
Can I keep my self-employed status back home and work from Norway?
An activity carried on from Norway is taxable there, and a resident declares all their income. What becomes of your home status — closing it, putting it on hold, or a double declaration under a tax treaty — is one of the first questions to settle, before leaving.
Does my limited company count as self-employment?
No. For immigration, the founder of an AS is an employee of their company, with a different file. Founding a limited company (AS)
Sources
- Brønnøysundregistrene — "Registering a sole proprietorship": surname from the Population Register, address in Norway with no residence requirement, D-number application BR1015 by post with certified copy, identity check at the Skatteetaten (brreg.no) — read on 27 September 2026
- Brønnøysundregistrene — "Fees for registration": NOK 3,883 online for Enhetsregisteret + Foretaksregisteret (brreg.no) — read on 27 September 2026
- Altinn — "Starting and registering a sole proprietorship": 18 years old, surname, Norwegian physical address, certified ID copy less than three months old (info.altinn.no) — read on 27 September 2026
- UDI — "Self-employed who are EU/EEA national": "the business cannot be a limited company"; lasting activity; proof of expected income depending on the type of business — read on 26 September 2026
- Skatteetaten — "Advance tax for sole proprietorships": expected profit to be entered by the owner in the tax deduction card, four instalments (15/03, 15/06, 15/09, 15/12), "set aside approximately 40 percent", expected loss in the first year — read on 27 September 2026
- Skatteetaten — "Register, change or delete in the VAT Register": threshold of NOK 50,000 excluding VAT over twelve months — read on 27 September 2026
- Skatteetaten — national insurance contribution rates 2026: 10.8 % on self-employment income, 7.6 % on salaries — read on 27 September 2026
- Skatteetaten — "Tax liability – foreign enterprises": activity "operated or managed from Norway" taxable in Norway; a resident is taxed on all wealth and income, in Norway and abroad — read on 27 September 2026
- NAV / Altinn — sickness benefit for the self-employed: 80 % from the 17th day, voluntary NAV insurance for better cover — read on 27 September 2026
Moving as a self-employed person?
Tell us your activity and your departure date: we reply with the questions to settle before the first appointment.
Contact us