11 March 2014    |    Taxation

Introduction of ID checks

Introduction of ID checks from 1 April for foreign workers employed by foreign enterprises

The Norwegian Tax Administration has introduced identity checks for foreign workers who are to carry out work in Norway in order to actively prevent people from operating under false identities.

Foreign workers who have previously been given a tax deduction card and a D-number by the Central Office – Foreign Tax Affairs (SFU/COFTA) after submitting form RF-1199 “Information on contract, contractor and employees”, must from 1 April report to their local tax office (ID office) for an identity check. An overview of the Tax Administration’s 42 ID offices can be found at skatteetaten.no/idoffices.

The obligations of clients/contractors as regards reporting to SFU/COFTA are unchanged. Workers who do not attend an identity check will not receive a tax deduction card.The employer will then be required to deduct 50% tax.

Documentation

Workers must bring the following documents with them to their ID check:

Exemptions from the obligation to attend

The application should be sent to SFU: Central Office – Foreign Tax Affairs, P O Box 8031, N-4068 Stavanger. For more information, see taxnorway.no. If you have any questions, please contact SFU/COFTA on +47 51 96 96 00+47 51 96 96 00.

As we get more information, we will update this website with details of how to complete the forms and about any specific requirements for supporting documentation.

Disclaimer

The information provided is for general information purposes only.

Legislation and details may have changed since this was written.  The text may not include all matters that are relevant to your individual situation.

You should not make decisions, or refrain from making decisions, without taking further professional advice about your specific circumstances.

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