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VAT on e-commerce from 1 April 2020

As from 1 April 2020, non-established sellers / online marketplaces will be liable for VAT on cross-border B2C sales of low-value goods to Norwegian consumers. The new rules comprise goods with a value below NOK 3,000, if the annual sales made in Norway exceeds NOK 50 000. Non-established companies will be obliged to register for VAT in Norway, but a simplified registration and reporting scheme is also established.

Source: PwC Norway

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