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 (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:
If you are not registered, your Norwegian recipient will have to pay the customs clearance fee and possibly customs and VAT.
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.
Currently, PostNord’s freight products support VOEC verification, but DHL Express, GEODIS, DSV and Deutsche Post are also ready with solutions. This means that if you have your own shipping agreement with PostNord, DHL Express,DSV, Deutsche Post or GEODIS, we can add your VOEC number to your agreement in Shipmondo, so that your shipments are marked correctly when shipping to Norway.
Send us an email at email@example.com, and we’ll add your VOEC number to your shipping agreement on your Shipmondo account.
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