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Home page // Norway tightens VAT rules for web and online sales to consumers
With effect from April 1, 2020, Norway has tightened the rules so that the obligation to declare and pay ...
October 5th, 2020

Norway tightens VAT rules for web and online sales to consumers

New VAT rules mean that all foreign companies selling goods to Norwegian consumers with a place of delivery in Norway must collect and pay VAT to the Norwegian tax authorities.

When an exporter-registered Danish company sells goods to businesses and private customers outside the EU, local Danish VAT is not charged.

And once the export is complete and the sale is reported in box C of the VAT return, few people think about whether there are local rules in the destination country that must also be observed. Usually, it is the buyer/importer of the goods who is obliged to declare and pay VAT according to the local rules of the destination country.

But this is no longer the case in Norway when it comes to private customers. Effective April 1, 2020, Norway has tightened the rules so that the obligation to declare and pay VAT now lies with the foreign company that sold the goods, regardless of where in the world the company is established.

As Norway is not part of the EU, it is free to set its own rules for citizens to purchase goods abroad.  

New rules apply from the first crown

As a Danish exporter of goods to Norway, before April 1, 2020, you could send goods VAT-free to your Norwegian private customers as long as the individual order did not exceed NOK 350. This de minimis limit has been abolished with the new rules.

All foreign companies selling goods to Norwegian consumers with a place of delivery in Norway must now collect and pay Norwegian VAT to the Norwegian tax authorities (Skatteetaten).

The rules apply to goods with a value of up to NOK 3,000 per unit. The goods are not subject to customs duties, but only Norwegian VAT, which must be considered a plus after all.

Remember to sign up for the VOEC scheme

Foreign companies with sales to Norwegian consumers must as a minimum register for a VOEC (VAT On E-Commerce) scheme with the Norwegian authorities, and it is through this scheme that VAT must be declared and paid. Declaration and payment must be made digitally every quarter.

In practice, the VOEC scheme means that the foreign company must write its VOEC number on all its packages/labels so that the authorities can register and control the traffic of goods and thus ensure VAT to the Norwegian treasury. 

Without a VOEC registration, you can expect that all your goods - regardless of value - will be inspected and will be subject to VAT, customs and customs clearance fees to the freight forwarder or carrier. However, it has been reported that the Norwegian tax authorities have recently, including here during COVID19, shown more lenient terms for foreign online stores and have not checked all packages. It is not known how long the relaxed transition period will continue.   

The scheme does not include food and beverages, taxable goods, etc. and certain other product groups.

Do you sell goods for more than NOK 3,000 per unit?

It is important that you are aware that the VOEC scheme does not cover the sale of goods with a value of more than NOK 3,000 per unit.

If the goods you sell to Norwegian consumers as a foreign company have a higher unit value, they will have to go through regular customs clearance. Here it is recommended to get help from a freight forwarder, for example.

Nor will it be sufficient to be registered with the VOEC scheme. As a minimum, you must complete an NUF-registration locally in Norway - alternatively establish a Norwegian company.

As the scheme is structured, it is not possible for a foreign company to be registered under the VOEC scheme while having a NUF registration. Foreign companies must therefore make some preparatory considerations regarding future sales to Norwegian consumers.   

inforevision recommends that you seek advice on what is feasible regarding the Norwegian market and what might be the most optimal solution for you and your business.

More information

Read more about the tightened VAT rules at the Norwegian tax authorities:

> Value added tax on low value goods

> The VOEC scheme

If you have any questions or need advice and guidance on tax, VAT and duties, you are welcome to contact inforevision's tax department. You can also read more about us and our services here.

Tax department
VAT and tax advisor
Michael Sølund
T: 39 53 50 05
mic@inforevision.dk

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