Fiscal subject related
General information
Norway is part of the European Economic Area (EEA) and follows the main principles of the EA when regulating e-commerce. The main authority that regulates e-commerce in Norway is the Norwegian Consumer Authority. Sellers who want to sell online in Norway need to comply with the consumer rights directive, VAT directive, and accounting act, as well as other relevant laws and standards.
Some of the rights and obligations of the seller in e-commerce are:
- The seller must provide clear and accurate information about the product or service, the price, the delivery costs, the payment methods, the cancellation policy, the warranty, and the complaint procedure.
- The seller must deliver the product or service within 30 days of receiving the order, unless otherwise agreed upon with the buyer.
- The seller must issue a receipt or an invoice to the buyer, either printed or electronic. Online sales are usually covered by invoices, but there are no requirements for sellers to issue sales receipts, whether they are in printed or electronic form.
E-commerce in Norway offers many opportunities for sellers who want to reach a tech-savvy and affluent market. However, sellers also need to be aware of their rights and obligations and follow the rules and regulations that apply to e-commerce, especially strict consumer protection regulations.
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