Market Intelligence

Norway eCommerce Tax

As of April 1st 2020, web shops selling products to consumers in Norway are obliged to collect and pay Value Added Tax (VAT). Businesses do not need to have a presence in Norway, and can register through the “VAT on e-commerce” program, called VOEC. The U.S. company will be assigned a VOEC number, to be attached to the parcel. When compliant, goods will be exempt from customs clearance and will arrive to the customer without delay and unpredictable handling costs, at par with European competitors. This arrangement will contribute towards leveling the playing field.

Norway is the first European country to implement a system for collecting VAT from foreign online sellers on low-cost products, and EU implemented a similar system in July 2021. U.S. vendors complying with Norway-VOEC will be better prepared. 

VAT liability on sales of VOEC goods is shifted from the Norwegian consumer to the foreign supplier of the goods.  Vendors and intermediaries with a total turnover in Norway exceeding NOK 50,000 (currently USD 5,000) will be liable to pay Norwegian VAT on goods valued NOK 3,000 (currently USD 300) and below.  For products above NOK 3,000, responsibility to pay VAT will remain with the consumer, as it has always been. 
Commercial service recommends carefully reading the guidelines published by the Norwegian Tax Administration. Commercial Service has also prepared a Q/A applicable to U.S. businesses.

Q: Do I need a fiscal representative to handle my VAT collection and pay the Norwegian Tax Authorities, and do I need to be incorporated in Norway?
A: No, you can collect and submit VAT yourself. In fact, you will not qualify to register for VOEC if you are incorporated in Norway. VOEC is designed for foreign companies (selling to Norwegian consumers over the Internet). 
Q: Does the NOK 3,000 limit apply to the total order or the products?
A: It applies to each individual product. If the product sold for NOK 3,000 (USD 300) or less, the parcel will pass as a VOEC shipment, even if the total amount exceeds NOK 3,000. Unbundling units that are sold as one, is prohibited.  
Q: What about other taxes, other than VAT?
A: Once VOEC compliant, and VAT is deducted, no excise duties or other taxes will apply (almost like a de minimis). Alcoholic beverages, drugs, tobacco and foodstuffs for human consumption are already restricted to import, and not applicable to VOEC. Please read guidelines for more details. 
Q: What if an order consists of products both below and above the NOK 3,000 threshold?
A: You will then need to split into separate consignments. The consignment above will be processed as it always has. 
Q: How do I know if a product is under or over the NOK-threshold? 
A: VAT is determined at the point of sales. You can for example use a foreign exchange vendor, a bank or the Norwegian Customs to determine the NOK value.  
Q: What if a discount brings the price below threshold, will it be VOEC compliant?
A: Yes, the actual selling price, the discounted price in this case, is the correct basis for VAT
Q: What if I sell my products through Amazon or ebay?
A: If a seller uses an electronic marketplace, only the operator of the marketplace will be regarded as the supplier for VAT purposes. 
Q: Is it difficult to register for VOEC? 
A: No, it is supposed to be easy, please follow these steps (in English)
Q: How do I submit a quarterly declaration, and where do I pay?
A: Once you have a user and password, you can submit and pay online. Remember to keep your records for five years. 
Q: Who can I ask if I have questions?
A: First, we recommend directing questions to the Norwegian Tax Administration at Please also see the VOEC main page.

Check with your freight forwarder or customs broker if you have questions about their handling. DHL, FedEx, the Norwegian Postal Service and others are well aware and will identify your VOEC shipments to avoid double taxation. 

Feel free also to reach out to Commercial Service at the U.S. Embassy in Oslo