Glossary — companies in Norway, Sweden and Denmark

Company numbers and registers

Each Nordic country gives a company its own identification number and keeps its own register. In Norway it is the organisasjonsnummer (9 digits) in the Brønnøysund Register Centre (BRREG). In Sweden it is the organisationsnummer kept by Bolagsverket. In Denmark it is the CVR number (8 digits), with data available on the Virk portal. The identification number is the basis of every check — it pinpoints the company unambiguously, even when names repeat. The table below sets out the numbers, registers and VAT numbers in the three countries.

Legal forms of companies in Scandinavia

The legal form tells you who is liable for the company's obligations and what duties it has. The three countries share a similar layout: a limited liability company, a public (listed) company and a sole proprietorship. The names and abbreviations differ, though — the table below sets out the most common forms in Norway, Sweden and Denmark. Deeper coverage of individual forms is in the related guides.

NUF and filial — a foreign company's branch

NUF and filial are forms of a foreign company's branch operating in Scandinavia without setting up a new company. NUF (norskregistrert utenlandsk foretak) is a Norwegian branch of a foreign company with its own organisasjonsnummer, but legally part of the parent company. In Sweden and Denmark the equivalent is the filial — a branch entered in the local register, also without separate legal personality. It is a common route when, for example, a foreign company delivers contracts in the region. Important when verifying: liability for obligations stays with the parent company, so when assessing a branch you also look at the foreign entity behind it.

VAT: MVA, moms and the VIES system

MVA (Norway) and moms (Sweden, Denmark) are the local names for value-added tax, i.e. VAT. A company charges it once turnover exceeds the threshold and settles it with the national authority. A key difference in cross-border trade: Sweden and Denmark are in the European Union, so their VAT numbers can be checked in the EU VIES system, and transactions between EU businesses follow Union rules. Norway is outside the EU, so a Norwegian MVA number is not in VIES — the rules for trade with a third country apply. This distinction has real consequences for invoicing.

F-tax, financial statements and company status

F-tax (F-skatt) is a Swedish tax approval meaning the company is responsible for its own tax and contributions — its absence at a counterparty can be an important signal. Financial statements have local names: årsregnskap in Norway, årsredovisning in Sweden, årsrapport in Denmark. They are filed mainly by companies (AS/AB/ApS), and how much is disclosed depends on the company's size. A company's status in the register shows whether it operates normally or is in proceedings — e.g. konkurs (bankruptcy) or liquidation. Checking status, statements and tax together gives a picture of a counterparty's health.

Beneficial owner (UBO)

The beneficial owner (UBO, ultimate beneficial owner) is the natural person who ultimately controls or benefits from a company — usually through a large enough shareholding or voting right. Each country names it differently: reelle rettighetshavere in Norway, verkliga huvudmän in Sweden, reelle ejere in Denmark. Establishing who really stands behind a company matters for risk assessment and due-diligence requirements. This area is covered by anti-money-laundering rules, so for more serious relationships it is worth confirming the scope of duties with an adviser. We cover this in more depth in the related guide on beneficial owners.

Frequently asked questions

What is an organisasjonsnummer?

It is the Norwegian company identification number — nine digits assigned by the Brønnøysund Register Centre (BRREG). It pinpoints a company unambiguously and is the basis of every check. Sweden has the equivalent organisationsnummer, and Denmark the CVR number (eight digits).

How do AS, AB and ApS differ?

They are the equivalents of a private limited company in the three countries: AS (aksjeselskap) in Norway, AB (aktiebolag) in Sweden and ApS (anpartsselskab) in Denmark. The idea is shared — a separate entity and limited liability — but capital requirements and details differ between countries. Their listed counterparts are ASA, publikt AB and A/S.

Is a Nordic VAT number in the VIES system?

It depends on the country. Sweden and Denmark are in the European Union, so their VAT (moms) numbers can be checked in VIES. Norway is outside the EU, so a Norwegian MVA number is not in VIES — trade with Norway follows the rules for a non-EU country. This distinction matters for invoicing.

What does F-tax mean for a Swedish company?

F-tax (F-skatt) is a Swedish tax approval meaning the company is responsible for settling its own tax and contributions. For a counterparty it is a signal that they are dealing with a registered, self-accounting business. The absence of F-tax can be important information when assessing a relationship — it is worth checking together with status and financial statements.

How do I check the beneficial owner of a Nordic company?

Data on beneficial owners (reelle rettighetshavere, verkliga huvudmän, reelle ejere) is kept by national registers, and the scope and availability differ between countries. In practice it is convenient to gather the ownership structure and links in one report rather than searching several registers in the local language. We discuss this in more depth in the related guide on beneficial owners; for more serious relationships, the scope of due diligence is worth confirming with an adviser.

Related guides

• How to check a company in Norway
• How to read the financial statements of Scandinavian companies
• Brønnøysundregistrene (BRREG) — the Norwegian company register explained
• How to start a company in Norway — step by step
• Sole proprietorship in Norway (enkeltpersonforetak) — taxes and costs
• AS company in Norway (aksjeselskap) — how it works and what it costs
• Running a business in Norway — obligations and formalities
• Beneficial owner (UBO) in Norway, Sweden and Denmark — who stands behind a company
• Åpenhetsloven — Norway's Transparency Act and what it means for a partner
• AML and KYC — when you must verify a B2B counterparty