On 1 April 2020, the VOEC scheme (VAT On E-Commerce) took effect for foreign online shops and online marketplaces. As of this date, such businesses will collect Norwegian value-added tax (VAT) when you pay for goods that you have purchased online.
As of 1 April, 2020 a transitional arrangement also applies, involving a customs declaration exemption for shipments with a value below NOK 350, including freight and insurance costs, that are not yet VOEC-registered.
|Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.|
The VOEC scheme Foreign online shops and online marketplaces can register with the Norwegian Tax Administration. Online shops and online marketplaces will collect up to 25 % Norwegian VAT when you, as a private individual, shop with them. This scheme is called VOEC (VAT On E-Commerce) and is administered by the Norwegian Tax Administration.
Transitional arrangement On 1 April 2020 a temporary customs declaration exemption was introduced for shipments with a value below NOK 350 that are arriving from online shops or other sellers that should have been registered in the VOEC scheme. In practice, this means that the NOK 350 limit remains in effect, and you do not have to pay import duty on such shipments.
The NOK 350 limit has been abolished for foodstuffs, goods subject to import restrictions and goods subject to excise taxes.
As of 1 January 2020, the NOK 350 limit was abolished for the following goods:
- foodstuffs (including food, beverages, supplements and vitamins),
- goods subject to import restrictions (including pharmaceutical products, weapons, alcohol, tobacco)
- goods subject to excise taxes (including sugar, packaging, lubricating oils, major appliances that cause greenhouse gas emissions)
Therefore, the transitional arrangement does not apply to these goods.