Foreign online shops and online marketplaces can register with the Norwegian Tax Administration. Online shops and online marketplaces will collect up to 25 % Norwegian VAT when you, as a private individual, shop with them. This scheme is called VOEC (VAT On E-Commerce) and is administered by the Norwegian Tax Administration.
|Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.|
Online shops and online marketplaces will collect value-added tax, just as when shopping from a Norwegian online shop. This may also result in your package crossing the border faster and cheaper since the transport company no longer needs to charge you customs duty or taxes.
Please note that not all goods can be purchased under the VOEC scheme. The following goods are not included:
- 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, beverage packaging, lubricating oils, major appliances that cause greenhouse gas emissions)
When you purchase such goods, they must still be cleared in the ordinary manner, and you must pay ordinary import duty, regardless of the value of the shipment. You must also pay a clearance fee to the transporter.
How can I find out if an online shop is VOEC registered?
In order to benefit from this scheme, the online shop or online marketplace with which you are shopping must be registered in the Norwegian Tax Administration's VOEC register. We expect that the online shop in question will inform of this on its website. You will also be able to see that 25 % VAT is added when you checkout.
Here you will also find an overview of which online shops and online marketplaces are registered in the VOEC scheme.
What should I do in case of incorrect collection?
What do I do if...
- ...I paid VAT to the online shop at the time of purchase but the transport company has also Customs cleared the shipment and charged me import duties and taxes?
- ...the online shop has charged me VAT on a commodity that should be exempt from VAT (for example a book)?
Then you must contact the online shop or online marketplace for reimbursement. They must correct errors in their reporting to the Norwegian Tax Administration and must clarify this directly with the Tax Administration. They are also responsible for refunding wrongfully claimed amounts.
The Customs is not involved in this process and you shall not apply to Customs is cases like this.
Return of goods
The same applies when you are returning an item. The online shop or online marketplace must handle returns in their reporting to the Norwegian Tax Administration, and you must contact the relevant online shop or online marketplace for information on how this should be handled.