On 1 April 2020, the VOEC scheme (VAT On E-Commerce) took effect for foreign online shops and online marketplaces. As of this date, such businesses will collect Norwegian value-added tax (VAT) when you pay for goods that you have purchased online.
As of 1 April, 2020 a transitional arrangement also applies, involving a customs declaration exemption for shipments with a value below NOK 350, including freight and insurance costs, that are not yet VOEC-registered.
The NOK 350 limit has been abolished for foodstuffs, goods subject to import restrictions and goods subject to excise taxes.
As of 1 January 2020, the NOK 350 limit was abolished for the following goods:
- foodstuffs (including food, beverages, supplements and vitamins),
- goods subject to import restrictions (including pharmaceutical products, weapons, alcohol, tobacco)
- goods subject to excise taxes (including sugar, packaging, lubricating oils, major appliances that cause greenhouse gas emissions)
Therefore, the transitional arrangement does not apply to these goods.