Registration in the VOEC Register

Foreign businesses selling goods with value below NOK 3,000 or remotely deliverable services to Norwegian consumers must collect and pay value added tax to Norway.

The VOEC scheme is a simplified scheme for the registration and reporting of value added tax for foreign businesses.

How to log in for the first time (video)

Can I register the business?

You can apply to register the business in the VOEC Register if the business:

  • does not have a registered business address in Norway
  • sells low-value goods (below NOK 3,000) and/or remotely deliverable services
  • sells to Norwegian consumers (B2C)

If the business chooses to establish themselves in Norway, you must register the enterprise in the ordinary VAT Register. 

You cannot register the business in the VOEC Register if it has already been registered in the ordinary VAT Register.

Register the business when the threshold amount is reached, at the latest

You must register the business at the latest when you’ve sold vatable goods and/or services to Norwegian consumers for NOK 50,000 or more in a period of 12 months. The period may, for example, last from February of one year to January the next year, or from August one year to July the next year.

You can apply for registration upon your first sale

When applying for registration, you can choose to set the date for when you started selling to Norwegian customers as the start date. You then get a VOEC number before you start selling, which means you can provide the correct information when sending goods.

Collect and report value added tax after registration

Collect and report value added tax after registration

You must report and pay the value added tax that you have been collecting every quarter. The deadline for this is the 20th of the month after the end of the quarter.

  • 20 January
  • 20 April
  • 20 July
  • 20 October

Submit a quarterly declaration for VOEC

Remember that you report value added tax from the date you set as the start date for your registration.

The final quarterly declaration in 2023 (the fourth quarter) must be submitted in the new solution for registration and reporting

Specific information:

Only goods with value below NOK 3,000 can be charged with value added tax and sent as VOEC goods. The amount limit applies per item and not per consignment.

Find out if the item’s value is below NOK 3,000 and charge value added tax as follows:

  • Convert the value of the item into NOK at the point of sale. The point of sale can be, for example, when the customer pays for the item in the online store, or when the customer orders the item.
  • Do not include shipping and other extra costs when calculating the item’s value.
  • Include all extra costs when calculating the value added tax to collect when selling the item.


All types of food and beverages, including nutritional and dietary supplements that are not medicinal drugs. Special rules apply to the import of medicinal drugs.

Goods subject to excise duties

Read more about excise duties.

Illegal goods and goods restricted according to Norwegian legislation

Read about goods with import restrictions at Norwegian Customs.

  • Use an exchange rate published by Norwegian Customs, Norges Bank, a foreign central bank, or an actor publishing spot rates.
  • Choose whether you wish to calculate the exchange rate at the point of sale, the final day of the reporting period or when submitting the VOEC return.
  • Once you have chosen a provider of exchange rates and a point in time, you must continue to use them.

Foreign suppliers of remotely deliverable services, including electronic services, must calculate and pay VAT when selling to Norwegian consumers.

Remotely deliverable services are services capable of delivery from a remote location. Examples are services provided by lawyers and consultants.

Electronic services are remotely deliverable services where the delivery of the services is mainly automated. Examples are the delivery of streaming and downloading services such as music, movies or games and the delivery or updating of software.

See also the VAT rates for remotely deliverable services purchased from abroad

Some services are exempt from value added tax, for example healthcare and education services.

Use the exchange rates published by Norwegian Customs 

The rate must be calculated at the time of delivery.