D number for foreign persons who are reporting on behalf of companies in Norway

If you’re reporting for a company in Norway, you’ll usually need an identification number to log in to public authorities’ reporting solutions.

If you do not have any other connection to Norway than the fact that you’re reporting on behalf of a company, the identification number you get will usually be a D number.

Why you need a D number to report

You can get a D number if you need one to report on behalf of companies with a reporting obligation in Norway.

This applies if you do not have already have a D number, the company has a reporting obligation for the task you’re going to perform, and the reporting obligation can be delegated. 

Some examples of reporting tasks are

  • the VAT return
  • tax returns for companies
  • annual accounts
  • the a-melding

It may also apply to other reporting to public authorities. You must then specify which form it concerns when you apply.

How to apply

If you need a D number to report on behalf of companies in Norway, you must submit an application.

The Norwegian Digitalisation Agency used to be responsible for processing these applications, but now it’s the Tax Administration. This change was made on 1 July 2023.

How to submit an application:

Download and complete the application form

Download the application form (PDF)

 

The form must be completed by both

  • the person who has a registered role for the company, and
  • the person who’s applying for a D number to do the reporting

 

Attach valid identification

The person who needs a D number must attach a certified copy of a valid identity document in the original.

This could, for example, be a valid passport or a national ID card.

The identity document must include a photograph, full name, date of birth, gender, expiration date, citizenship and a machine-readable strip.

A certified copy means that a third party has photocopied the identity document and certified it with a signature and stamp. The certified copy must be dated. The copy must be in colour, and both the front page and last page of the identity document must be photocopied.

The certified copy cannot be older than three months and must be sent to us by post. We cannot accept a photocopy of the certified copy.

The following can certify a copy of your passport:

  • a Norwegian public authority, for example:
    • a tax office
    • the police
    • the Labour and Welfare Administration (NAV)
    • the Brønnøysund Register Centre
    • the Norwegian foreign mission
    • a Norwegian court
    • a Norwegian municipality
  • a Norwegian authorised accountant
  • a Norwegian lawyer
  • a Norwegian realtor
  • a Norwegian authorised or state authorised auditor
  • a Norwegian bank
  • a Nordic population registration authority
  • Nordic police
  • a notary public

 

Submit the application to the Tax Administration

Send the completed and signed application form, with attachments, by post to:

The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway