Update: VAT on e-Commerce (VOEC) in Norway

Update: VAT on e-Commerce (VOEC) in Norway


VOEC is a VAT simplification scheme to enable foreign providers of remotely deliverable services and low value goods to collect and pay VAT in Norway.  It is similar to the IOSS scheme in the EU.

On 1 January 2024 some important changes came into effect:

  • The temporary customs declaration exemption for consignments valued below NOK 350 was abolished. As the threshold is effectively nil, all e-commerce shipments under NOK 3,000 will now be subject to Norwegian VAT under VOEC regulations (although there are also goods excluded from the scheme altogether).  Goods with a value less than NOK 350 without a VOEC number provided will now be stopped upon import into Norway and assessed for the payment of VAT and duties. 
  • Businesses must provide the VOEC number digitally to the party responsible for transporting the goods. There will be a risk of double taxation, fees and delays if the VOEC number is not correctly specified.
  • A new solution for VOEC has replaced the existing solution. Businesses registered for the scheme will have their data automatically transferred to the new system, but a new user profile must be created and linked to the VOEC-registered company account.


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