Shopping from foreign online stores

Do you think it’s difficult to find out the exact amount to pay when you shop from foreign online stores? Read on to find out what you need to do.

When buying from a VOEC-registered online store

When buying goods for less than NOK 3,000 from an online store that’s registered in the VOEC Register, you’re paying VAT when shopping.

  • You’ll see the total amount for your goods when you pay.
  • You do not have to pay any customs duties because of a simplified customs clearance procedure for the goods.
  • You do not have to wait for customs clearance before receiving your goods.

VOEC (VAT on E-commerce) is a scheme simplifying the collecting and reporting of Norwegian VAT for online stores.

Abolishment of the NOK 350 limit

From 1 January 2024, you must pay VAT for all foreign purchases, including those under the value of NOK 350. This also applies to goods bought in 2023 that are only delivered in 2024.

When buying from a VOEC-registered online store, you’ll see the full amount to pay when shopping.

When buying from an online store that is not registered in the VOEC Register

When shopping from foreign online stores that do not collect VAT when you make the purchase, you must pay VAT and any applicable customs duties when the goods enter Norway.

The carrier transporting the goods can charge an additional fee for customs clearance.

This also applies to

  • goods with a value of more than NOK 3,000
  • foodstuffs, restricted goods and goods subject to excise duties

Did you pay value added tax (VAT) twice?

If you, the consumer, have been imposed value added tax (VAT) twice for the same item, for example, both upon purchase and at the time of import to Norway, you can get a VAT refund for one of those payments. 

If you made a purchase at a VOEC-registered online store, you must claim the refund from the online store

Sometimes it can happen that the online store does not send the package correctly or another error occurs that results in your having to pay VAT, customs duties, and possibly fees from the carrier company when you pick up your package.

Neither the Tax Administration or Norwegian Customs can allowed to correct or refund VAT when this happens.

What you need to do: 

  • Contact the online store that sold you the goods.
  • Request a refund of the VAT amount you paid when purchasing the goods.
  • Enclose documentation showing that you have been debited for VAT twice.

Returning goods to an online store that is not registered in the VOEC Register

If you’ve bought the wrong article, returned, or complained about goods bought from an online store that is not VOEC-registered, you can claim a VAT refund from the Tax Administration. You must document what you’ve paid and that the goods have been returned. 

We do not pay out refunds if the total amount is below NOK 100. 

Read more about refunds, returning of exchanging goods purchased from abroad