Online shops and e-marketplaces registered in the VOEC register

Foreign online shops and e-marketplaces are obliged to collect Norwegian value-added tax (VAT) on remotely deliverable services and low value goods (below NOK 3,000).

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.

In order to do this, they have to register their business in a simplified scheme with the Norwegian Tax Administration. This new scheme is called VOEC, an abbreviation of VAT on E-Commerce.

Sist oppdatert / last updated: 15.09.2023

Last ned dokumenter / download documents (sist oppdatert / updated 15.09.2023): CSV, PDF

Merk at en tilbyder kan ha flere internettadresser enn det som fremkommer i listen. / Please note that a supplier may have additional websites to the one listed here.

Is someone missing from the list?

If you know of an online shop or e-marketplace that should be registered in the VOEC register but is not on the list, you can send us a tip.