- VOEC stands for VAT On E-Commerce
- It is a VAT system for foreign businesses selling low-value goods to Norwegian consumers
- Seller charges Norwegian VAT at checkout
- Goods arrive without extra customs checks or import fees
- Customers avoid paying VAT twice
- Deliveries are faster and smoother
- Applicable for foreign companies not registered for VAT in Norway
- Only for B2C sales and items worth NOK 3000 or less
- Benefits include VAT added at checkout, no customs declaration, no extra handling fees, faster delivery, and lower costs
- Registration involves visiting the Tax Administration’s website, creating an account, registering the company, and obtaining a VOEC number
- Usage requires adding VOEC number to shipments, providing correct item details, and reporting and paying VAT quarterly
- Guidelines available on the Tax Administration’s website
Source: fiscal-requirements.com
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.