Earlier this year, a new e-commerce scheme was introduced in Norway for reporting VAT on cross-border B2C sales of low-value goods to Norwegian consumers. Within the framework of the new cooperative approach taken by the tax authorities, foreign taxpayers were informed by letter about the VOEC experience so far, as well as some minor clarifications made on the VOEC scheme.
New e-commerce VAT rules were implemented in Norway from 1 April this year. Please read our blog describing the details in the Norwegian VAT on e-commerce (VOEC) rules and our previous update on this matter.
Source: PwC Norway
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