Norway: Upcoming new mandatory VAT regime

As per April 1st 2020, online traders selling low value goods (under NOK 3000) to Norwegian consumers will be liable to register for VAT in Norway from their first sale.

Selling low value goods in Norway

The main element of the new scheme is that foreign sellers and intermediaries with a total turnover in Norway exceeding NOK 50,000 will be liable to pay Norwegian VAT

Such businesses could opt to register either through the VOEC simplified regime or through regular VAT registration in Norway. If the business, in addition to low value goods, sells goods of higher value and/or to businesses, then a ordinary VAT registration will be needed. The VOEC regime can ONLY be used for low value sales to consumers, and does not include food products or other restricted goods.

Please note that the person responsible for reporting operations to the VOEC is the seller if selling directly through his website.

For sellers using online platforms, then the responsibility for filing VAT returns through the VOEC is the platform itself. Platforms have therefore the obligation to register for VAT and collect VAT.

We of course are available to answer your questions about this new obligation in Norway and are always happy to help !

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