Get VAT in Norway Sorted with VOEC
Norway VAT News
Norway’s VOEC Scheme Simplifies VAT for Non-Resident Sellers
The VOEC (VAT On E-Commerce) scheme allows non-resident sellers to register for a simplified VAT registration in Norway for low-value goods sold to Norwegian consumers.
Norwegian Tax Authority Updates Guidelines for Digital Services
Non-resident businesses providing digital services to Norwegian consumers must register under the simplified registration scheme once they exceed the NOK 50,000 threshold.
Is VAT registration required in Norway?
VAT registration in Norway is required once your sales to Norwegian consumers exceed NOK 50,000. Non-EU sellers can simplify compliance using the VOEC scheme.
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My B2C business is based outside the EU
For non-Norwegian businesses selling to consumers, VAT obligations depend on whether your goods are held in Norway and whether you use the VOEC scheme.
Get Registered for VAT, Fast
Ready to start selling to Norway customers? Begin your VAT registration today, and we can secure your VAT number in as little as three working days.
Selling goods on a marketplace
Platforms like Amazon and eBay may collect Norwegian VAT on qualifying B2C sales under VOEC rules. Marketplaces handle VAT when:
Important: Storing goods in Norway still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Norway or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in Norway while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Norway
Digital services sold to Norwegian consumers — such as eBooks, streaming, and online courses — are subject to Norwegian VAT from the first sale. No threshold applies to digital services for non-resident sellers.
To sell digital services to Norway customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in Norway, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Norway
Holding inventory in Norway creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Norway, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
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VAT on Sales to Norwegian Businesses
When selling B2B in Norway, your customer can self-assess VAT via reverse charge if they are VAT-registered. However, if you hold stock in Norway, your own registration may still be required.
🌎 Based outside the country, selling B2B
If your Norway customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the country, selling B2B
In many cases, cross-border B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Norway invoicing and reporting requirements.