In Norway, a tax identification number is essential for various administrative processes such as employment, opening a bank account, and accessing healthcare services. Obtaining a TIN is a critical step for foreigners who are residing in Norway either for work, study, or other reasons.
This article will guide you through the eligibility criteria, types of TINs available, required documents, the application process, and other important aspects concerning Tax Identification Numbers in Norway.
Key Takeaways
- A Tax Identification Number (TIN) is essential for various administrative processes in Norway.
- D-numbers are usually for short-term residents, while Personal Identification Numbers are for long-term residents.
- Specific documents are required for obtaining either a D-number or a Personal Identification Number.
- The application process involves filling out a designated form and providing supporting documents.
- After obtaining a TIN, it must be registered with the Norwegian Tax Administration and used for various purposes.
- D-numbers are generally not renewable, while Personal Identification Numbers require updates for any changes in personal information.
Eligibility for TIN
In Norway, the eligibility for obtaining a Tax Identification Number (TIN) largely depends on the purpose and duration of your stay. Generally, there are two types of TINs: the D-number and the Personal Identification Number. Here are the primary conditions under which you may be eligible for these:
D-number
Short-term Residents: If you are in Norway for a period shorter than six months, you are typically eligible for a D-number.
Non-residents with Economic Interests: If you are a non-resident but have an economic interest in Norway such as property or investments, you can apply for a D-number.
Students: International students who are in Norway for a short duration may also be eligible for a D-number.
Personal Identification Number
Long-term Residents: If you plan to stay in Norway for six months or more, you are generally eligible for a Personal Identification Number.
Employment: Those who have gained employment in Norway and have a work contract for six months or more are usually required to obtain a Personal Identification Number.
Types of TIN in Norway
In the Norwegian tax system, there are two primary types of Tax Identification Numbers that foreigners may be eligible for: the D-number and the Personal Identification Number.
| Type of TIN | Suitable For | Uses | Renewal Needed |
| D-number | Short-term residents | Taxation, limited public services | Generally not required |
| Personal Identification Number | Long-term residents | Taxation, employment, full range of public services | No, but updates required for changes |
Understanding the differences between these two can help you determine which one is most suitable for your situation.
D-number
A D-number is a temporary identification number that is usually assigned to foreigners who are staying in Norway for less than six months. The D-number is used for a variety of purposes including taxation, accessing certain public services, and in some cases, opening a bank account.
Although it serves similar functions as a Personal Identification Number, it’s essential to recognize that a D-number is generally considered temporary and has limited functionalities compared to a Personal Identification Number.
Personal Identification Number
A Personal Identification Number is a permanent identification number given to individuals who plan to reside in Norway for six months or more. This number is more encompassing and is required for a wide range of activities and services, including employment, healthcare, and long-term residency.
Unlike the D-number, a Personal Identification Number is considered permanent and carries more functionalities and benefits, making it a preferred choice for long-term residents.
Required Documents for TIN Application
The documentation required for obtaining a Tax Identification Number in Norway varies depending on whether you are applying for a D-number or a Personal Identification Number. Below is an overview of the general documents that you may need to provide during the application process:
Required Documents for D-number
- Passport or National ID: A valid passport or another form of national identification that proves your identity.
- Residence Permit or Visa: Documentation that indicates your legal status in Norway, if applicable.
- Proof of Purpose: Documents that support the reason for your stay in Norway, such as a job contract, student admission letter, or property deeds.
Required Documents for Personal Identification Number
- Passport or National ID: A valid passport or another type of approved national identification.
- Residence Permit: A valid residence permit if you are not a citizen of an EEA country.
- Work Contract: If you are in Norway for employment, a copy of your work contract is often required.
- Birth Certificate: If applicable, a birth certificate may also be required, especially for applications involving minors.
The Application Process
Navigating the application process for obtaining a Tax Identification Number in Norway can be straightforward if you are aware of the necessary steps involved.
Application Process for D-number
Where to Apply
You can apply for a D-number at the nearest tax office in Norway, or in some instances, the process can be initiated through your employer.
Application Form and Supporting Documents
To apply for a D-number, you must complete the designated application form and attach all required documents, as specified in the previous section on Required Documents.
Processing Time
The processing time for D-numbers can vary. Generally, it takes about two weeks after the submission of a complete application. However, the duration can be longer in cases requiring additional verification.
Application Process for Personal Identification Number
Where to Apply
Applications for a Personal Identification Number should be submitted at the local Population Register office, which is usually located within the municipality where you reside in Norway.
Application Form and Supporting Documents
Similar to the D-number, a designated application form must be filled out and submitted along with all required documents. Please refer to the Required Documents section for a comprehensive list of necessary paperwork.
Processing Time
The time required to process an application for a Personal Identification Number is generally around three weeks. However, this time frame can be extended if additional documentation or verification is needed.
After Receiving Your TIN
Once you have successfully obtained your Tax Identification Number (TIN), either a D-number or a Personal Identification Number, there are several important steps to follow to ensure you remain compliant with Norwegian laws and regulations.
Register with the Tax Office
After obtaining your TIN, it is crucial to register it with the Norwegian Tax Administration. This is an essential step for becoming a part of the Norwegian tax system, which will enable you to perform tax-related activities such as filing tax returns.
Open a Bank Account
Having a TIN typically facilitates the process of opening a bank account in Norway, which is often a prerequisite for receiving salary payments, among other transactions.
Access to Public Services
With a TIN, you gain access to various public services including healthcare, social services, and educational opportunities. Make sure you understand how your TIN can be used for these services.
Employment
If you are in Norway for work, your employer will need your TIN for salary and taxation purposes. Ensure that you provide this number to your employer as soon as you receive it.
Record-keeping
Keep all documentation related to your TIN in a secure place, as you will need them for various activities like employment, banking, and healthcare. Loss or misuse of this number can lead to complications, so it’s crucial to store this information carefully.
Renewal and Updates
Once you have obtained your Tax Identification Number (TIN) in Norway, it’s essential to keep it current and updated to avoid any legal complications.
Renewal Process
For D-number
D-numbers are generally considered temporary and are not typically subject to a renewal process. However, if your situation changes and you become eligible for a Personal Identification Number, you may need to update your identification number accordingly.
For Personal Identification Number
Personal Identification Numbers are permanent and do not require renewal. However, it’s essential to update your information if any changes occur, such as a change in marital status, name, or residential address.
Updating Information Linked to the TIN
Change of Address: If you change your residential address, it is crucial to inform the local Population Register office within a stipulated time, usually within eight days of moving.
Change of Name: If your name changes due to marriage or other legal reasons, you must notify the Norwegian Tax Administration and provide the necessary documentation to substantiate the change.
Change in Marital Status: Changes in marital status must be reported to the Norwegian Tax Administration, especially if it impacts your tax obligations.
Employment Changes: If there is a significant change in your employment situation, such as a new job or retirement, it’s important to update this information with the tax authorities.
To update any of this information, you will generally need to provide relevant documentation and complete specific forms, depending on what information needs to be updated. It is highly advisable to consult the official Norwegian tax authorities or their website for the most accurate and current guidelines on renewing or updating your Tax Identification Number.
By keeping your TIN and associated information current, you ensure seamless interactions with Norwegian administrative systems and maintain your compliance with Norwegian laws and regulations.
