Yes and No.
Country-by-Country Reporting (“CbCR”) notification requirements in Norway exclusively apply to tax residents, cf. Tax Administration Act (TAA) section 8-12 third paragraph. As branches of foreign enterprises are not tax residents, branches are not obliged to make Country-by-Country Reporting notification in Norway.
However, it is not necessarily that easy.
The notification process in Norway is made part of the annual tax return (RF-1028 page 1). Branches are obliged to file a tax return, cf. TAA section 8-2. Some will argue that regardless of TAA 8-12, the reporting obligations would not be considered complete before the notification is fulfilled. Further, from FY17 it is technically challenging to file the return before a “yes” or “no” response is ticked related to the group's Country-by-Country Reporting obligations in the Altinn internet portal. It would be incorrect to tick “no”. Ticking “yes” would trigger an actual notification.
The advice is quite clear. Notify.
Ps. the Country-by-Country Report will automatically be exchanged between the taxing authorities regardless of any notification.