Norway has a simplified registration, reporting and payment system for foreign sellers and electronic marketplaces that sell low-value goods to consumers in Norway. The scheme, known as VOEC (VAT on E-Commerce), allows a qualifying business to account for Norwegian VAT without ordinary registration in the VAT Register and without appointing a Norwegian VAT representative. This article explains the main features of the scheme, who must account for VAT and the practical obligations that follow from the Value Added Tax Act (merverdiavgiftsloven) and the VAT Regulations, and is written for foreign sellers and electronic marketplaces.
The Purpose and Scope of the VOEC Scheme
Before 1 April 2020, goods of low value imported by consumers were in practice exempt from Norwegian VAT. That exemption was replaced by a rule that makes the foreign supplier liable for VAT on such sales. The VOEC scheme is the simplified procedure through which that liability is fulfilled.
Key features of the scheme are:
it concerns VAT only; customs duties, excise duties and import restrictions continue to apply where relevant;
VAT on low-value goods is charged by the supplier at the point of sale, rather than collected from the consumer at the border;
it covers sales to recipients in Norway who are not businesses or public bodies (business-to-consumer supplies);
it also covers remotely deliverable services supplied to consumers in Norway; and
it has similarities with the EU Import One-Stop Shop (IOSS), but it is a separate Norwegian scheme with its own registration.
Under Section 3-1-1 of the VAT Regulations, the supplier may assume that the recipient is not a business or public body unless the supplier knows otherwise.
Who Is Liable and When the Threshold Applies
Under Section 2-1 of the Value Added Tax Act, a supplier without a business establishment or residence in Norway that sells low-value goods or remotely deliverable services to consumers in Norway must account for VAT once such sales exceed NOK 50,000 within a period of twelve months.
Under Section 14-4 of the Act, such a supplier may choose the simplified registration scheme (VOEC) provided it only accounts for VAT on:
low-value goods covered by Section 3-1 second paragraph; and
remotely deliverable services covered by Section 3-30 supplied to recipients other than businesses or public bodies in Norway.
Simplified registration may be granted before the NOK 50,000 threshold has been exceeded. A supplier registered in the VOEC scheme cannot at the same time be registered in the ordinary VAT Register, and all communication with the tax office takes place electronically.
What Qualifies as Low-Value Goods
Section 1-3-8 of the VAT Regulations defines a low-value good as a good with a value of less than NOK 3,000. The following points apply:
the limit applies per item, not per consignment;
transport and insurance costs are excluded when the value is determined, but they are included in the basis for calculating VAT;
the value at the point of sale is decisive, that is, when the consumer accepts the price and commits to payment;
the value is converted to NOK using an exchange rate published by Norwegian Customs, Norges Bank, a foreign central bank or a provider of published spot rates, and the choice of rate must be applied consistently; and
splitting goods that are sold as one unit in order to stay below the limit is not accepted.
Several items that are each below NOK 3,000 may be shipped together even if the total exceeds NOK 3,000. If one of the items exceeds the limit, the consignment is cleared through ordinary import procedures.
Goods Outside the Scheme
Section 3-1 second paragraph of the Act excludes certain goods from the scheme even where the value is below NOK 3,000:
foodstuffs, including food supplements;
goods that require a special permit for import; and
goods subject to excise duties.
These goods follow the ordinary import rules, including collection of VAT and any duties at the border.
Marketplaces and Intermediaries as Deemed Suppliers
Where a supply is made through an intermediary, including an electronic interface such as a platform, marketplace or portal, the intermediary is treated as the supplier for VAT purposes under Section 2-1 of the Act and Section 2-1-1 of the VAT Regulations.
Under Section 2-1-1 of the Regulations, an intermediary offering an electronic interface may only be treated as the supplier if it, directly or indirectly:
establishes the general conditions for the sale;
is involved in the payment; and
is involved in the ordering or delivery of the goods.
How these criteria apply to a particular platform should be assessed in each case.
An intermediary that only processes payments, advertises goods or redirects customers to other interfaces where the goods are sold is not treated as the supplier. Where no intermediary is involved, the seller is the supplier.
VAT Rates on VOEC Sales
The rates that apply to VOEC sales are the ordinary Norwegian rates:
25 per cent, the general rate;
15 per cent for foodstuffs (which, however, cannot be sold under the VOEC scheme);
12 per cent for specified services such as passenger transport and hotel accommodation; and
zero rate for books and newspapers, including certain electronic publications, under the conditions in Chapter 6 of the Act.
In practice, most goods sold under the scheme are subject to the general rate of 25 per cent.
The VOEC Number and Transport Documentation
To avoid VAT being charged a second time at the border, the supplier must provide its VOEC number digitally to the party transporting the goods. The carrier is then responsible for providing the number digitally to Norwegian Customs. According to the Norwegian Tax Administration:
for postal shipments, the seven-digit VOEC number is entered in the electronic advance data (ITMATT) field “sender.identification.reference”, without additional letters or symbols; and
for couriers and express carriers, the number is entered in the EDI message or through an API as directed by the carrier.
The supplier must also provide information on the contents of the shipment, including its value, description and quantity. If the consumer has nonetheless paid VAT at the border, the supplier is responsible for refunding the VAT, documenting the refund, and correcting it in the next return.
Registration, Reporting and Records
Registration is made electronically with the Norwegian Tax Administration. On registration, the tax office assigns the supplier a VOEC identification number (Section 14-5 of the Act). The supplier must be deleted from the register if the business ceases or the conditions for the scheme are no longer met (Section 14-7).
A supplier in the VOEC scheme files a VAT return and pays VAT every quarter. The deadline is the 20th day of the month following each quarter:
20 April for January to March;
20 July for April to June;
20 October for July to September; and
20 January for October to December.
If the deadline falls on a Saturday or Sunday, it moves to the following Monday. A return must be filed even if there have been no sales in the quarter. Corrections to earlier periods are made in the correction fields of the most recent return.
A VOEC supplier has no right to deduct input VAT under Chapter 8 of the Act, but may claim a refund of Norwegian input VAT under the refund scheme for foreign businesses (Section 14-6).
Section 15-10 of the Act and the VAT Regulations require the supplier to keep a transaction record for sales to consumers in Norway. For low-value goods, the record must at least include:
the description and quantity of goods;
the date of supply;
the taxable amount and currency, and subsequent adjustments;
the VAT rate, the VAT payable and the conversion method;
payments and advance payments received;
invoice information where issued;
information on where transport begins and ends;
returns; and
the consignment or transaction number.
The record must be kept for five years from the end of the year in which the transactions took place and must be made available electronically within three weeks of a request from the tax office.
How we can help
We assist foreign sellers and marketplaces with assessing whether the VOEC scheme applies, registration and VAT questions related to sales to Norwegian consumers. You can read more about the firm at advokats.no or get in touch through our contact page.
This article provides general information as of 29 October 2026 and is not legal advice for your specific situation.
