VAT on E-commerce in Norway (VOEC)
What is VOEC (VAT on E-commerce in Norway). A simplified VAT registration process for E-commerce companies selling to Norway.
VOEC is a simplified VAT scheme for foreign B2C sellers in Norway. ECOVIS can assist with registration and filing, and feel free to contact us for help.
VAT on E-commerce (VOEC)
Who must register?
The Norwegian Tax Authority introduced a new VAT scheme – VAT on E-commerce (VOEC) in 2020. This is a simplified VAT scheme for foreign B2C sellers or marketplaces of low value goods under NOK 3 000 (≈EUR 300).
A seller should register when the revenue exceeds NOK 50 000 during a 12-month period. However, a company can still choose to register voluntarily if the revenue does not reach the NOK 50 000 threshold, When using VOEC scheme, the shipment is also subject to simplified customs procedure.
What are the “low value goods”?
The VOEC scheme includes all low value goods under NOK 3 000 except foodstuffs, goods subject to excise duties (tobacco and alcoholic beverages) and other restricted or illegal goods according to Norwegian law.
Furthermore, it’s important to understand that the limit of NOK 3000 is determined by the unit price of each product. For example, if one parcel contains 2 products that is worth NOK 2000 each, the company can still use VOEC scheme. Also, when calculating the threshold, you should not include the insurance and shipping charge.
How do I report?
A company that is registered in VOEC scheme must charge VAT at the point of sales. After the registration, the seller should mark the parcel with its unique VOEC-number when making shipment. The reporting frequency is four times per year and you can find periods and deadlines below.
Period Reporting and payment due
1 January – 30 March 20 April
1 April – 30 June 20 July
1 July – 30 September 20 October
1 October – 31 December 20 January
No VAT refund
The seller registered in VOEC can not claim VAT deduction. If a company needs to claim VAT deduction in Norway, it shall apply for VAT refund through the regular VAT refund scheme. Alternatively, the company can register in regular VAT-scheme.
We can help!
ECOVIS can assist with VOEC registration and VAT reporting to make sure your business is compliant to Norwegian regulations. Are you not certain about whether your company should be registered in VOEC? Contact ECOVIS for a free evaluation.