New VAT implications in Norway for online shopping from abroad in 2024

Starting January 1, 2024, purchases under 350 kroner (~30 EUR) from foreign online stores will be subject to VAT and potential customs duties. Consumers are advised to verify whether the foreign online store they are buying from is collecting Norwegian VAT. In cases where the online store is not registered, the goods will be halted at the Norwegian border for the payment of VAT and potential customs duties.

The previous exemption for goods valued under 350 kroner will be eliminated, and all items not covered by the VOEC system will undergo a mandatory declaration and payment process for VAT and potential customs duties. The VOEC system serves as a simplified registration and reporting mechanism for foreign companies to remit VAT to the Norwegian government.

Foreign companies are required to register in the VOEC system or the regular VAT register if their total sales to recipients in Norway exceed 50,000 kroner (~4,400 EUR) within a 12-month period. Upon registration in the VOEC system, foreign online stores receive a distinctive identification number, known as the VOEC number, facilitating streamlined procedures at the border.

A comprehensive list of foreign online stores and platforms registered in the VOEC system can be accessed on the website of the Norwegian Tax Administration (Skatteetaten website). Shipping companies, including PostNord, Posten Bring, and DHL, act on behalf of the consumer to declare the goods. For goods outside the VOEC system, the import calculator provided by the Norwegian Customs Office (Tolletaten) can be utilized to compute customs duties and VAT.