About VAT on low value imported goods

A simplified scheme – called VOEC (VAT On E-Commerce) – is established for sellers and online marketplaces to register, declare and pay VAT on business-to-consumer (B2C) supplies of low value goods. 

Expansion of the VOEC scheme for services

With effect from 1 January 2023, the VOEC scheme has been expanded from only applying to low value goods and electronic services to also include all services capable of delivery from a remote location (remotely deliverable services) – for example, legal services and consulting services.

The scheme is an extension of the existing VOES scheme (simplified scheme for VAT on cross border B2C sales of electronic services – VAT On Electronic Services). The VOEC scheme applies to both sales of goods and remotely deliverable services.

Who can and should use the VOEC scheme

The VOEC scheme is only applicable to suppliers that have no registered business address or residence in Norway. Further, the VOEC scheme is only applicable to suppliers that shall only calculate and pay VAT on remotely deliverable services and/or low value goods.

  • If a supplier has a registered business address or residence in Norway, or is VAT liable for any other supplies of goods or services, the supplier must register in the ordinary VAT Registry for all of the supplier’s taxable supplies, including low value goods. Such suppliers cannot opt for the simplified VOEC scheme. Read more on how to register in the Norwegian VAT Register.
  • If a supplier of goods sells goods through its own online store etc., the supplier shall calculate and pay VAT on the supplies. If the supply of the goods is facilitated with the use of an intermediary (i.e. marketplace, platform, app, portal) the intermediary shall be regarded as the supplier for VAT purposes, instead of the underlying supplier of the goods.
  • Only supplies to private individuals (B2C) and non-business customers can be calculated and reported via the VOEC scheme. Note, however, that a supplier will not disqualify for the VOEC scheme if the supplier also make similar supplies to businesses and public sector bodies (B2B). For B2B-supplies the recipient is liable to calculate and pay VAT.

What goods are included in the VOEC scheme?

The VOEC scheme is for low value goods (and remotely deliverable services). Low value goods means physical goods valued at NOK 2,999 or less. The VOEC scheme includes all goods, except:

Zero-rated goods (newspapers, periodicals, books etc.) are included in the VOEC scheme.

How to determine whether a good might be applicable for the VOEC scheme:

Varer som kan være med i VOEC-ordningen.png


Read more on how to be compliant with the VOEC scheme here.

How to report and pay VAT

VAT must be declared and paid 

  • quarterly
  • with a deadline for the submission of returns
  • and payment 20 days after the end of the period

In the simplified registration system, the supplier must submit a VAT return stating its identification number, the calculation basis and the calculated VAT translated into Norwegian kroner (NOK).

The amounts, declared and paid, must be rounded off to the nearest whole krone. Please note that the amount received by us should not differ from the declared amount due to bank charges.

Bank details for making payments:

  • Payee:
    Skatteetaten Merverdiavgiftsregnskapet
    Postboks 38
    4891 Grimstad

  • Bank:
    DNB Bank ASA
    IBAN: NO5876940518888
Please ensure that you mark your payment with your VOEC number.

Submit a quarterly declaration

You will find a step-by-step guide on how to submit a quarterly declaration.