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Here we give you an overview of the new VAT rules when you are selling and shipping to Norway, and when it is beneficial to be registered in the VOEC scheme.
Since 1 April 2020 there have been two different ways for getting registered with Norwegian tax authorities for reporting and VAT settling purposes.
You can either become registered directly in the Norwegian VAT register or through the simplified scheme for low-value goods, the VOEC scheme, to get your VOEC number (VAT On E-Commerce).
What is the VOEC scheme?
The VOEC scheme is a simplified system in Norway where you as a foreign web shop can register and achieve some advantages when selling goods below 3,000 NOK to private customers in Norway (B2C).
You need to charge VAT on your sales to Norway and settle quarterly with Skatteetaten through the VOEC system.
You can use the simplified scheme and hence save time on administration if you have exported, or expect to export, goods to the value of less than 50,000 NOK per year to Norway.
When can you use the VOEC scheme?
Norwegian consumers can no longer buy VAT-free goods below 350 NOK. This VAT limit has been removed and VAT has to be paid on all goods below 3,000 NOK sold to Norwegian private consumers.
We’ve put together this table to give an overview:
| B2C (to private consumer) | B2B (to business customers) | |
|---|---|---|
| Value from 0-350 NOK Non-restricted goods | VOEC - Simplified registration | Fully ordinary customs clearance |
| Value from 350-3.000 NOK Non-restricted goods | VOEC - Simplified registration | Fully ordinary customs clearance |
| Value above 3.000 NOK Eller restricted goods | Fully ordinary customs clearance | Fully ordinary customs clearance |
If you are not registered, your Norwegian recipient will have to pay the customs clearance fee and possibly customs and VAT.
Read more about the VAT rules for export to Norway and see further details in our in-depth guides here.
Transitional period
For the time being, the message is that you can apply for a postponement of registration in the VOEC scheme if you have technical issues. In that case, you also have to report when you are ready to become fully registered. The Norwegian authorities can ask for documentation of your issues.
We recommend you to register with the VOEC scheme.
VOEC in Shipmondo
When you are registered with the VOEC scheme, you will receive a VOEC identification number. You will need to add this to your shipments to Norway and also to supply the relevant information for the shipment as directed when you book through your Shipmondo account, in order to make sure you get the correct customs clearance.
Several carriers are ready with a solution. This means that if you have your own agreement with Asendia, Deutsche Post, DHL Express, DHL Freight Sweden, DSV XPress, FedEx, GEODIS, GLS Denmark, Interfjord, PostNL, PostNord Denmark, Finland and Sweden or UPS, your shipments will be marked correctly when you send to Norway via Shipmondo, when your VOEC number from Norway is set up correctly.
You can set up your VOEC number and see the whole list of carriers on your Shipmondo account under your company settings. Then your VOEC number will be inserted on your customs documents when you book shipments to Norway through your own freight agreement. It is your responsibility to ensure that the number is entered correctly so that customs clearance can take place.
Send us an email at support@shipmondo.com, and we’ll add your VOEC number to your shipping agreement on your Shipmondo account.
