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International Service Bulletin

New Norwegian VAT Scheme

Applies to B2C sellers to Norway

From 01 April 2020, the Norwegian Tax Authority will introduce a new VAT scheme - VAT On
E-commerce (VOEC). B2C sellers to Norway should register for the scheme with the Norwegian tax authority. This can be done on:

Registration is mandatory for any customer sending more than 50,000 NOK (approx 3790) of goods to Norway annually. Sellers must supply their VOEC number for shipments of less than 3,000 NOK (approx 230) in value, otherwise this may incur delays.

VAT on E-commerce (VOEC)