- VOEC is a simplified VAT system for foreign businesses selling low-value goods to consumers in Norway.
- VAT is charged at the point of sale, allowing goods to enter Norway without additional VAT at import.
- Applicable only to foreign companies not VAT-registered in Norway, selling directly to Norwegian consumers.
- Only for goods valued at 3,000 NOK or less per item, excluding shipping and insurance.
- Benefits include no customs declaration, avoiding double VAT charges, no handling fees, and faster delivery.
- To use VOEC, register on the Norwegian Tax Administration website and obtain a VOEC number.
- Report and pay collected VAT quarterly through the VOEC portal.
Source: eurofiscalis.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.
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