- From January 1, 2024, VAT and possible customs duties must be paid on purchases under 350 kroner from foreign online stores.
- Consumers should check if the foreign online store they are purchasing from collects Norwegian VAT.
- If the online store is not registered, the goods will be stopped at the Norwegian border for payment of VAT and possible customs duties.
- The exemption for goods with a value under 350 kroner will be abolished, and all goods not covered by the VOEC system will be stopped for declaration and payment of VAT and possible customs duties.
- The VOEC system is a simplified registration and reporting system for foreign companies to pay VAT to the Norwegian government.
- Foreign companies must register in the VOEC system or the regular VAT register if their total sales to recipients in Norway exceed 50,000 kroner in a 12-month period.
- When a foreign online store registers in the VOEC system, they receive a unique identification number (VOEC number) for simplified handling at the border.
- A list of foreign online stores and platforms registered in the VOEC system can be found on the Skatteetaten website.
- Speditører (shipping companies) such as PostNord, Posten Bring, and DHL declare the goods on behalf of the consumer.
- The import calculator provided by Tolletaten can be used to calculate customs duties and VAT for goods outside the VOEC system.
Source: skatteetaten.no
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
