Foreign contractors and workers

Contractors not registered in Norway or workers who live abroad including Norwegians leaving abroad, are required to report information about the contract, contractors and employees to the Norwegian Central Office for Foreign Tax Affairs. This applies for all contracts above 10,000 NOK.

This information should be reported in a form called RF-1199. You may download the RF-1199 form from the Norwegian Tax Administration website. Please note that the information related to Yara is filled in by Yara.

The following documents should be enclosed when sending the form:

A copy of the Yara Purchase order should be enclosed when sending the form.
When an employee/self-employed contractor does not have a Norwegian national identity no., the identity has to be documented with a valid identity document. The document should have a photo of the person, name, date of birth, gender and nationality. Copy of document should be enclosed.
If the Contractor does not have a Norwegian organization number, a copy of a certificate of registration from the authorities in the country where the enterprise is registered should be enclosed.

The Yara Purchase order numbers should be referred to as “Main contract number” in the form.

The information should be sent to the authorities as soon as possible after the contract has been signed. Any changes occurring should be reported within 14 days after the change.

If you have questions related to the form please contact the authorities directly, phone +47 51 96 96 00 or by visiting the Foreign section on the Norwegian Tax Administration website.