Important VAT Changes for E-Commerce Shipments Imported into Norway
If you are a seller or online marketplace that currently ships into Norway then you need to be aware of the new simplified scheme to register, declare and pay tax on low value e-commerce goods.
For short, the simplified scheme is called VOEC which stands for VAT on eCommerce.
If your company sells goods to private individuals in Norway that have a value of less than 3,000 NOK and your yearly annual turnover exceeds 50,000 NOK, then you will need to register for VOEC. The scheme allows you to charge VAT (currently 25% in Norway) to the customer at the point of sale and then remit the VAT directly to the authorities on a periodic basis. Goods purchased through the VOEC will not be subject to customs duties.
How to Register for VOEC
You can register for VOEC here. After registration you will be assigned an identification number (VOEC-number). This number will need to be quoted on your invoice. You can submit your VOEC quarterly online.
What happens if I don’t register?
If you fail to comply with the rules of the VOEC scheme there are risks of your shipment being delayed at the border and you could be hit with double taxation. To ensure your goods clear customs and to avoid the risks of double taxation we ask that you separate out your VOEC items and non-VOEC items into separate shipments and that you add your VOEC number to your commercial invoice.
For more information please visit The Norwegian Tax Administration website or see Guidelines on how to get compliant with the Norwegian VOEC scheme.
What if VOEC doesn’t apply to my shipment?
Where VOEC does not apply to your shipment, Norwegian customs will require either the recipients VAT number (for companies) or Personal ID number (for individuals) to be included on customs documentation.
If the receiver is not a Norwegian resident with a Personal ID or D-Number, you will need to supply their passport number and a copy of the passport page showing their photograph.