Register the business in the VAT Register
You can apply to register in the VAT Register at skatteetaten.no/vat. Before you register the business, it must have an organisation number. The business/representative of the business must have an electronic ID (have access to Altinn), so that you or the representative of the business has access to signing in Altinn.
You can find more information on registration here: Register, change or delete in the Value Added Tax Register (VAT Register) – the Tax Administration
Read more about value added tax here: Value Added Tax (VAT) – The Norwegian Tax Administration