A sole proprietorship (enkeltpersonforetak, ENK) is something you register yourself with Brønnøysundregistrene (the company register) through Altinn (online public services). From 2026 the registration costs a one-time fee (about 2 181 kroner online). You register for VAT (moms/merverdiavgift) only when your turnover passes 50 000 kroner in twelve months, and the company name must contain your surname.

For many immigrants a sole proprietorship is the way into working life – as a cleaner, driver, tradesperson or freelancer. This guide explains how to register an ENK in 2026, what it costs, the VAT limit, the name rule, and which social rights you have as a self-employed person. The rules come from Brønnøysundregistrene, Skatteetaten (the tax office) and NAV.

What is a sole proprietorship (ENK)?

A sole proprietorship is the simplest type of company in Norway. You are the company: there is no legal difference between you and the business. This makes it easy to start, but it also brings an important duty – you have unlimited personal liability for debt and obligations. If the company does badly, your own finances are at risk.

An ENK suits one person who wants to work on their own account. If you want to keep your private finances and the business apart, or share ownership, a limited company (AS) is another option – but it is more expensive and harder to run.

How to register an ENK in 2026 – and what it costs

You register the company yourself with Brønnøysundregistrene:

  • You fill in the Samordnet registermelding (coordinated register notification) online in Altinn and log in with an electronic ID.
  • You give the name of the company, what you will do (industry code) and an address.
  • The company is registered in the Enhetsregisteret (central register) and gets an organisation number.

Note one change: It used to be free to register an ENK, but from 2026 the simplified registration costs a one-time fee (about 2 181 kroner online, more on paper). The fee is paid once and covers later changes too. Check the current amount with Brønnøysundregistrene before you send it in.

Do you have to register in the Foretaksregisteret?

Here is an important change from 1. januar 2026: With the new law, a sole proprietorship now only has the right, not the duty, to register in the Foretaksregisteret (register of business enterprises). The old rules saying you had to register there if you resold goods you had bought in or had more than five employees have been removed for an ENK.

In practice, almost all sole proprietorships only need registration in the Enhetsregisteret. If you still choose to register in the Foretaksregisteret (it can give a bit more credibility), a higher fee is added on top (about 3 185 kroner online).

The name rule: the company must have your surname

A rule many people do not know: The name of a sole proprietorship must contain your surname. You can add a describing word, for example "Hansen Renhold" or "Ali Transport", but the surname must be there. The name must also be at least three letters and cannot be misleading.

VAT (mva): the 50 000-kroner limit

You should not charge VAT (merverdiavgift) from the start. The duty to register the company in the Merverdiavgiftsregisteret (VAT register) starts only when your turnover passes 50 000 kroner over a period of twelve months. When you pass the limit, you must register, add VAT to your invoices and send a VAT return.

You pay tax on the profit as advance tax several times a year, and you report the result in your tax return. If you do not understand the tax system yet, the guide on the tax return in Norway is a useful place to start.

Bookkeeping, liability and social rights

As a self-employed person you have some duties and fewer rights than an employee:

  • Bookkeeping duty: You must keep accounts and store receipts for five years.
  • Unlimited liability: There is no line between your private finances and the company.
  • Sickness benefit (sykepenger): As a rule, a self-employed person gets sickness benefit only from day 17, and then 80 prosent. If you want better cover, you can buy a voluntary insurance from NAV.
  • Unemployment benefit (dagpenger): As a rule you have no right to unemployment benefit based on income from your own company.

These weaker rights are an important reason to think carefully. If you work in a trade with a general minimum wage, it applies to the employees – not to you running your own company. And remember: working "off the books" without registering a company or paying tax is illegal and takes away your rights, as the guide on undeclared work in Norway explains. If you also know your rights as an employee, you clearly see the difference between being an employee and being self-employed.

In short

  • You register an ENK yourself through Altinn; from 2026 it costs a one-time fee (about 2 181 kroner online).
  • You register for VAT only at 50 000 kroner turnover in twelve months, and the company name must contain your surname.
  • As a self-employed person you have unlimited liability, sickness benefit only from day 17, and normally no unemployment benefit – weigh the pros and cons before you start.