This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Norway customers.
As of 1st April 2020, Norway will introduce a simplified VAT regime for sellers and intermediaries. Online marketplaces will be liable for VAT on cross-border sales of low value goods to consumers in Norway. A simplified scheme, called VOEC (VAT on ecommerce) will be only for VAT, and only for goods with value less than NOK 3,000
Web: Norway’s Tax Agency
VAT Standard rate
VAT Reduced rate
Certain products and services are eligible for the special reduced rate, including foodstuffs.
Certain products and services are eligible for the special reduced rate, including food, passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres.
NOK 50,000 – distance sales threshold
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
If goods or services were used to make taxable supplies in Norway, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to Norwegian suppliers