From 1 January 2024, you must pay VAT on all purchases from abroad, even purchases under NOK 350. This also applies if you purchased something in 2023, but it is not delivered until 2024. If you are buying from a VOEC-registered shop, you will see the total cost and pay all charges at the point of purchase. You will not pay any additional charges and fees when the goods arrive in Norway.
What is VOEC?
A VOEC-registered online shop will collect the VAT in the same way a Norwegian online shop does, and you will see the total cost of the goods you are purchasing. You will receive your package sooner, because the carrier will not have to declare the goods for you or claim charges and fees from you. Goods purchased through the VOEC scheme are exempt from customs duty.
For you as the customer, this entails that the online retailer calculates VAT directly on your order, and you pay this directly to the retailer, at the same time as the shipping cost.
Goods included in the VOEC scheme
The VOEC scheme applies to goods with a value under NOK 3000. You can purchase as many items as you want and have these shipped to you collectively in one package, as long as each item has a value of less than NOK 3000 and is intended for personal use. The scheme includes all types of goods, with the exception of the following:
- foodstuffs (e.g. food, beverages, nutritional supplements, vitamins)
- restricted goods (e.g. medications, weapons, alcohol, tobacco)
- goods subject to special taxes (e.g. sugar, beverage packaging, lubricants, appliances using greenhouse gases)
On these goods, you must pay import duties regardless of the value of the consignment. You must also pay a fee to the carrier (e.g. Posten).
Goods that are VAT exempt (newspapers, magazines, books, etc.) are included in the VOEC scheme.