Update: VAT on e-Commerce (VOEC) in Norway
- The temporary customs declaration exemption for consignments valued below NOK 350 was abolished. As the threshold is effectively nil, all e-commerce shipments under NOK 3,000 will now be subject to Norwegian VAT under VOEC regulations (although there are also goods excluded from the scheme altogether). Goods with a value less than NOK 350 without a VOEC number provided will now be stopped upon import into Norway and assessed for the payment of VAT and duties.
- Businesses must provide the VOEC number digitally to the party responsible for transporting the goods. There will be a risk of double taxation, fees and delays if the VOEC number is not correctly specified.
- A new solution for VOEC has replaced the existing solution. Businesses registered for the scheme will have their data automatically transferred to the new system, but a new user profile must be created and linked to the VOEC-registered company account.