HSE card in Norway: obligations for foreign companies
Norway

HSE card in Norway: obligations for foreign companies

4 min read

A foreign company needs an HSE card in Norway before employees can work on construction sites, civil engineering sites, industrial or commercial cleaning assignments, and light goods transport from 2026. The card is the local HMS-kort and it is checked on site by clients, safety managers and public authorities. Foreign businesses can appoint a tax representative in Norway to handle their VAT registration and filings.

The card is issued through HMS-kort.no on behalf of Arbeidstilsynet, but it is only available once the company, workers and contracts are correctly registered in Norwegian public registers. In practice, the card is the visible result of a full compliance chain, not a simple badge order.

I'm Jim, VAT Specialist at Eurofiscalis. I help French and international companies secure their operations across Europe.

Illustration : chantier et ouvriers — carte HSE

Who needs an HSE card in Norway?

The HSE card in Norway is mandatory in regulated sectors where Arbeidstilsynet wants every worker and employer to be identifiable on site. The requirement applies to Norwegian and foreign companies, including short-term contractors and subcontractors. See also our overview of VAT rules in Norway for the broader compliance picture.

  • Building and construction sites
  • Civil engineering and installation work
  • Industrial and commercial cleaning services
  • Light goods transport from 2026
  • Sole proprietors working personally in covered activities

What changes for light goods transport in 2026?

Light goods transport joins the HSE card scheme in 2026. From 1 January 2026, the card applies to paid transport of other companies' goods by vehicles up to 3,500 kg. From 1 July 2026, the threshold extends to vehicles up to 2,500 kg.

Which authority controls the HSE card?

Arbeidstilsynet, the Norwegian Labour Inspection Authority, supervises the HSE card scheme. Skatteetaten, the police and sector authorities may also request or scan the card during inspections.

AuthorityRole
ArbeidstilsynetMain authority for HSE cards and sector authorisations
SkatteetatenTax registrations, RF-1198, MVA and assignment reporting
BrønnøysundregistreneOrganisation number and NUF registration
NAVAa-registeret employee registration

Company registrations before ordering the card

A foreign company must secure its Norwegian legal identity before ordering HSE cards. Without a Norwegian organisation number, the employer cannot complete the chain of registrations required by HMS-kort.no.

  1. Obtain a Norwegian organisation number through Brønnøysundregistrene.
  2. Register an NUF if the foreign company operates in Norway without a Norwegian subsidiary.
  3. Register for MVA if Norwegian taxable turnover exceeds NOK 50,000.
  4. Set up Altinn access and roles for the person ordering or delegating card administration.
  5. Check whether the activity also requires a sector authorisation from Arbeidstilsynet.

EU and EEA companies

EU and EEA companies can usually handle Norwegian online registration directly through Altinn once the correct roles are in place. A fiscal representative is not automatically mandatory solely because the company is foreign.

Non-EEA companies

Companies established outside the EEA must appoint a fiscal representative in Norway when Norwegian VAT representation is required. This matters when the company must register for MVA because Norwegian taxable turnover exceeds NOK 50,000.

Employee registrations before ordering the card

Each worker needs a Norwegian identity track before the card can be validated. For foreign workers, this normally means obtaining a D number in Norway after physical identification at a Service Centre for Foreign Workers.

  1. Book and complete physical identity verification for the worker.
  2. Obtain the worker D-number.
  3. Register the employment relationship in the Aa-registeret through NAV.
  4. Make sure employee data matches the company registration and assignment reporting.
  5. Only then order the HSE card through the employer account.

Subcontracting and RF-1198 reporting

Foreign subcontracting assignments in Norway must be reported to Skatteetaten through the Assignment and employee register. The client reports the assignment, and the foreign contractor reports the employees working on it.

RF-1198 is used for employee information. The reporting chain is joint in practice because the principal and the subcontractor must coordinate before HSE card validation can work reliably.

How to order an HSE card

The employer orders the HSE card on HMS-kort.no. A person with a formal role in the Central Coordinating Register for Legal Entities can log in, order cards, manage existing cards and delegate access to another administrator.

The card costs NOK 139.10 excluding VAT, or NOK 173.88 including 25% Norwegian MVA. The physical card normally takes 6 to 8 weeks, but foreign companies should plan the whole compliance process over 2 to 3 months.

Can workers start with a temporary QR code?

The temporary QR code can serve as legal documentation only after the card has been ordered and the required registers are validated. It is not a shortcut for sending unregistered workers to site.

Validity, renewal and change of employer

  • The HSE card is valid for 2 years.
  • A new card is required if the worker changes employer.
  • Renewal should start 1 to 2 months before expiry.
  • Lending or borrowing an HSE card is prohibited.
  • A sole proprietor orders their own card after completing the required registration.

Extra authorisations for cleaning companies and staffing agencies

Cleaning companies need Arbeidstilsynet authorisation before operating legally and before the HSE card stage can be completed. Staffing agencies that hire out labour in Norway also need Arbeidstilsynet authorisation. Learn how to get a VAT number in Norway.

Sanctions for missing or invalid HSE cards

  • Refusal of access to the construction site or workplace
  • Administrative fines
  • Suspension of operations until compliance is restored
  • Police report in serious cases
  • Imprisonment up to 3 months under Article 19-2 of the Working Environment Act
  • Imprisonment up to 1 year in aggravating circumstances

FAQ

Is the HSE card mandatory for foreign companies in Norway?

Yes. The requirement applies to Norwegian and foreign companies when they operate in covered sectors such as construction, civil engineering, cleaning and light goods transport.

Who orders the HSE card in Norway?

The employer orders the card on HMS-kort.no. A person with a formal role in the Norwegian company register can order cards or delegate access to an administrator.

Can an employee order their own HSE card?

Usually no. The employer orders the card. A sole proprietor can order their own card after completing the required company registration.

How much does an HSE card cost?

The card costs NOK 139.10 excluding VAT, or NOK 173.88 including 25% Norwegian MVA.

How long does it take to get an HSE card?

The physical card process can take 6 to 8 weeks, but foreign companies should plan 2 to 3 months overall because company registration, D-numbers, Aa-registeret and RF-1198 reporting may be required first.

Is the QR code enough to work legally?

Only if the card has been ordered and all required registers are validated. The QR code is not a replacement for missing company, employee or contract registrations.

Does a foreign company need an NUF?

If the company operates in Norway without a Norwegian subsidiary and needs a Norwegian organisation number, it normally registers as a Norwegian-registered foreign business, known as an NUF.

What happens if a worker has no valid HSE card?

The worker can be refused site access. Arbeidstilsynet can order compliance, impose fines, suspend operations and report serious cases to the police.

Countries concerned


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About the author

Jimmy Sagnier

Business Developer

Business Developer at Eurofiscalis, Jimmy Sagnier helps e-commerce businesses and international companies navigate European VAT regulations. Drawing on hands-on experience, he breaks down complex tax topics — fiscal representation, Intrastat, OSS — into clear, actionable guidance.