Sending goods under the VOEC scheme
You must always provide your VOEC number digitally when sending VOEC goods to Norwegian consumers. By doing this, you avoid delays, extra fees, and your customers having to pay value added tax a second time when the goods cross the border.
1. If you have not already done so, you must register your business in the VOEC Register.
The VOEC scheme is a simplified scheme for reporting value added tax. If you register in the VOEC Register, this will help your customers to avoid delays and extra administrative fees.
This benefits both your business and your customers.
2. Check if your item can be sent as VOEC goods
The VOEC scheme does not apply to all types of goods with value below NOK 3,000. This means that you cannot collect value added tax on all items, and certain types of goods must be sent and cleared through customs in a different way.
Foodstuffs
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.
3. Collect value added tax on the goods
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.
- 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.
4. Pack and prepare the goods for shipment
You can combine several items with a separate value below NOK 3,000 in one shipment, even if the total value exceeds NOK 3,000.
If one or several of the items purchased by your customer has a value of more than NOK 3,000, you cannot send them in one single shipment. If you do this, all the items will be cleared through customs in the normal way, and you cannot charge value added tax for the goods.
5. Book pick-up from a carrier
From 1 January 2024, you must provide the unique VOEC number of your business digitally to the one responsible for transporting the goods for you. The transporter is then obliged to provide the VOEC number digitally to Norwegian Customs.
In addition, you must provide relevant information about the contents of the shipment, including its value, a description, and the quantity of goods.
It is important to provide the VOEC number digitally to avoid
- delays
- fees from the transporter of the goods
- that the customer is charged with value added tax a second time when the goods cross the border
For companies registered after 4 December 2023, the VOEC number will start with the number 3. For companies that were registered before this date, the VOEC number will start with the number 2.
How to provide the VOEC number digitally:
Freight by postal service:
Provide the VOEC number (7 digits) via “electronic advance data” (M33/ITMATT V1.) when booking the freight from your local postal service
Enter your 7-digit VOEC number in the ITMATT field «sender.identification.reference». You must not use any additional letters, symbols, or characters.
Freight by other transporters (couriers, express delivery services)
Enter your VOEC number (7 digits) in the EDI message or via an API as directed by the carrier when booking the freight.
6. Report and pay value added tax after every quarter
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
If your customer has paid value added tax a second time, you must reimburse them and make corrections.
If you do not provide your VOEC number digitally after 1 January 2024, your customer can be charged with value added tax a second time when the goods cross the border.
It is your responsibility to correct and refund the value added tax that your customer paid in connection with their purchase. You are also responsible for documenting the refund of the value added tax, and you can then deduct this refund in your next quarterly report.
You must also obtain documentation from your customer showing that they have paid value added tax a second time when the goods crossed the border.
