Value Added Tax on low value imported goods

Foreign suppliers of low value goods must calculate and collect VAT on their B2C sales to Norway.

You will find information on how to register, report and pay VAT to the Norwegian tax authorities.

How to follow the rules

Businesses and marketplaces that sell low value goods – goods with value below NOK 3,000 – to consumers in Norway will have to:

You can register either in the Norwegian VAT Register, or through the simplified scheme for low value goods. The simplified scheme (VOEC) has fewer administrative burdens than the VAT Register does. 

Please note that for goods with value at or above NOK 3,000, foodstuffs, restricted goods, and goods subject to excise duties, the simplified scheme (VOEC) will not be available. These goods will be subject to border collection of VAT, excise duties and customs duties. Carriers might also charge the consumer an additional fee for calculating and paying the duties.

Please note that the NOK 3,000 threshold of the VOEC scheme applies per item – not per invoice or transaction. The value of the item at “point of sale” is decisive. Additional costs and fees – e.g. shipping and insurance costs – are excluded when determining if the sale is within the NOK 3,000 threshold (but to be included when calculating the VAT).

Mark the consignments to Norwegian consumers with a VOEC identification number and relevant information to ensure correct customs clearance.

Since VAT has already been charged on the goods, there will be no border collection of VAT for VOEC-goods.

However, if the parcel cannot be identified as within the VOEC-scheme, there are risks of delayed border crossing and double taxation. To secure swift border crossing and avoid the risk of double taxation, the suppliers of VOEC-goods must ensure that relevant information about the parcel and its contents is available to the transporter and/or shipping agent and the Norwegian Customs.

The relevant information consists of:

  1. The supplier’s registration number (VOEC-number), which the supplier will get upon registration in the VOEC scheme. This unique number must accompany the shipment as described below.
  2. The contents of the parcel, including value, description and quantity of goods.

Goods shipped by postal service:

  • Preferable:
    • Provide the seven digit VOEC-number via electronic advance data (M33/ITMATT) when you book the shipment from your local postal service.
    • Make sure this information is attached to a UPU standard S-10 barcode on the item; and
    • Use labels CN 22 / 23 and provide the seven digit VOEC-number in the sender's address field. The VOEC-number must be labelled as "Sender's customs reference no" or “VOEC no”. Ensure there is 2 mm clear space between the VOEC No and the line above.
  • If ITMATT is not possible:
    • Use labels CN 22 / 23 and provide the seven digit VOEC-number in the sender's address field. The VOEC-number must be labelled as "Sender's customs reference no" or “VOEC no”. Ensure there is 2 mm clear space between the VOEC No and the line above.

Goods shipped by other carriers (courier, express shipping carriers):

  • Provide the seven digit VOEC-number via EDI message or labelling as mandated by the shipping carrier.

The transporters must make sure that the VOEC-information is available to the Norwegian Customs, preferably in a prenotification in digital form, alternatively – at the latest – upon presentation of the goods at the border. Read more: Norwegian Customs.

Report and pay VAT quarterly to the Norwegian Tax Authorities.

VAT must be reported and paid quarterly. The VOEC reporting period covers a calendar quarter, commencing on 1 January, 1 April, 1 July and 1 October. The deadline for the submission of reports and payments is 20 days after the end of the quarter.

Currency conversion – determining whether VAT applies to a supply

To determine whether VAT applies to a supply, the value of the good shall be measured at the point of sale. If the good in question is listed in foreign currency, the supplier must convert the foreign currency amount to NOK at the point of sale. The supplier may use any of the following exchange rates:

The exchange rate to be used for conversion must have been published within 30 days of the conversion time (point of sale). If a rate other than the most recently published rate is used, the practice for sourcing the rate must be consistent.

Read more about VAT on low value imported goods - or download the comprehensive Guidelines for the VOEC scheme.

 

Questions? - Please contact us - we'll be happy to help you

For more information or any questions, please e-mail us at  [email protected], and we'll answer you as soon as possible.