Introduction
In Norway, Tax Identification Numbers (TINs) are essential for identifying individuals and entities in tax-related matters. They are crucial for tax compliance, business operations, and financial transactions. This guide provides detailed information on the types, formats, issuance, and verification of TINs in Norway, based on information from the Norwegian Tax Administration (Skatteetaten).
Official TIN Types & Local Names
Norway utilizes three primary types of identification numbers as TINs:
- Fødselsnummer (National Identity Number): Assigned to individuals registered as residents in Norway.
- D-nummer (D Number): Assigned to individuals with a temporary connection to Norway, such as foreign workers or non-residents.
- Organisasjonsnummer (Organisation Number): Assigned to businesses and other legal entities.
TIN Format & Structure
- Fødselsnummer (National Identity Number):
- Structure: 11 digits
- Composition:
- First 6 digits: Date of birth (DDMMYY)
- Next 3 digits: Individual number (odd for males, even for females)
- Last 2 digits: Control digits
- D-nummer (D Number):
- Structure: 11 digits
- Composition:
- First digit: Always increases the day of birth by 40 (e.g., 22 becomes 62)
- Next 5 digits: Month and year of birth (MMYY)
- Next 3 digits: Individual number
- Last 2 digits: Control digits
- Organisasjonsnummer (Organisation Number):
- Structure: 9 digits
- Composition:
- First digit: Indicates the type of entity
- Next 7 digits: Serial number
- Last digit: Control digit
Issuing Authority & Registration Process
The Norwegian Tax Administration (Skatteetaten) is responsible for issuing TINs.
- Fødselsnummer (National Identity Number):
- Eligibility: Individuals intending to reside in Norway for at least 6 months.
- Process:
- Report the move to Norway to the National Population Register.
- Provide necessary documentation, including proof of identity and residence.
- Upon approval, a national identity number is assigned.
- D-nummer (D Number):
- Eligibility: Individuals with a temporary connection to Norway (e.g., short-term workers, board members).
- Process:
- A Norwegian public agency or authorized enterprise requests a D number on behalf of the individual.
- The individual may need to undergo an ID check.
- The D number is assigned upon verification.
- Organisasjonsnummer (Organisation Number):
- Eligibility: All businesses and legal entities operating in Norway.
- Process:
- Register the entity with the Brønnøysund Register Centre.
- Submit required documentation, including details of the business and its founders.
- Upon approval, an organisation number is assigned.
TIN Verification & Lookup
To verify TINs:
- Individuals: The Norwegian Tax Administration does not provide a public online portal for verifying national identity numbers or D numbers. Verification is typically conducted through official correspondence or by contacting Skatteetaten directly.
- Businesses: Organisation numbers can be verified through the Brønnøysund Register Centre’s online database.
Connection Between TIN & VAT Number
In Norway, the organisation number serves as the basis for the VAT number. For entities registered for VAT, the VAT number is the organisation number followed by the letters “MVA.” For example, if the organisation number is 123456789, the VAT number would be 123456789MVA. Separate VAT registration is required for businesses exceeding the threshold for VAT-liable turnover.
Importance of TIN Compliance & Validation
Accurate use of TINs is vital for legal compliance and smooth operation within Norway’s financial and tax systems. Incorrect TIN usage can lead to tax penalties, delays in processing transactions, and potential legal issues. Businesses and individuals must ensure the TINs they use are valid and up-to-date to prevent fraud and maintain compliance with Norwegian tax laws.