Enkeltpersonforetak ENKNorway
What it takes to form, own and run a sole trader in Norway, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Registration of organisations that are only to be registered in the Central Coordinating Register for Legal Entities costs NOK 2,181 if submitted digitally and NOK 2,746 if submitted on paper.
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For eier av enkeltpersonforetak skal det beregnes en personinntekt av næringsinntekten.
Form it
Who registers it
- Registry
- Formed without visiting
- No
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the ENK.
Each year, at the registry
- Annual registry fee
- Free
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Submitting the annual accounts is free of charge.
- Accounts on the public record
- Small exempt
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enhver som driver enkeltpersonforetak og som i året samlet har hatt eiendeler med verdi over 20 millioner kroner eller et gjennomsnittlig antall ansatte høyere enn 20 årsverk
- Audit for a small company
- Not required
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øvrige regnskapspliktige hvis driftsinntektene av den samlede virksomheten eller foretakets balansesum er lik eller over terskelverdiene fastsatt i medhold av aksjeloven § 7-6
- Audit
- Audit only where operating revenue or balance sheet total reaches the aksjeloven § 7-6 thresholds or the business has ten man-years or more (revisorloven § 2-1 (2) e).
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øvrige regnskapspliktige hvis driftsinntektene av den samlede virksomheten eller foretakets balansesum er lik eller over terskelverdiene fastsatt i medhold av aksjeloven § 7-6
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the ENK are in our records.
What is public
Not in our records What the register shows the public is not in our records for the ENK.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
A sole proprietorship is not a separate taxpayer; the owner is taxed on the business income as general income (22 percent for 2026) and personal income (bracket tax and national insurance contributions) is computed from the business income.
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For eier av enkeltpersonforetak skal det beregnes en personinntekt av næringsinntekten.
- CFC rules in Norway
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The owner submits the Coordinated register notification in Altinn with the box "Melde sletting" ticked; no attachments are required. If the owner is deceased the notice goes on paper by post.
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You close down your sole proprietorship by submitting the form Coordinated register notification. Please tick the box named “Melde sletting”.
- Statutory fee
- Free
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The closure is free of charge.
Every business in Norway
VAT
- Standard rate
- 25%
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Other rates
- 15% Food and drink
- 15% Water and sewage services
- 12% Passenger transport, cinema tickets, room rental and similar
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Registration threshold
- NOK 50,000 · about €4,756
turnover of VAT-liable goods and services; 12 months
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- A foreign company
- The same threshold applies; needs a local tax representative
A business without a place of business or domicile in Norway must be registered with a representative resident or established in Norway, who is jointly liable for filing and payment. The representative requirement does not apply to businesses resident in the United Kingdom or in listed EEA states.
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- Returns filed
- Depends on the business
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De fleste betaler merverdiavgift annenhver måned.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Norway on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Enkeltpersonforetak (ENK)
- ISO 20275 code
- EXD7Secondary GLEIF, Entity Legal Forms code list