VAT On E-Commerce - VOEC

Foreign providers of remotely deliverable services and low value goods are obliged to collect and pay VAT.

Important information

From 1 January 2024, the VOEC number must be stated digitally

As a supplier, you must provide the VOEC number digitally to the one responsible for transporting the goods for you. The temporary customs declaration exemption for consignments valued below NOK 350 will be abolished.

Sending goods under the VOEC scheme

New solution for registration and reporting

From 1 January 2024, you must register new businesses and report value added tax in a new solution. 

New solution for registration and reporting

 

You can download guidance to the VOEC scheme