FAQ

Here are some commonly asked questions about the VOEC scheme in Norway. 

Contact us if your question is not answered below.

1. What is the VOEC scheme, and who needs to register?

• The VOEC scheme is Norway’s system for collecting VAT on low-value goods (under NOK 3,000) sold by foreign e-commerce companies to Norwegian consumers. Any foreign company selling low-value goods directly to Norwegian end consumers (B2C) needs to register with VOEC.

2. What qualifies as "low-value goods" under VOEC?

• Low-value goods are items with a value below NOK 3,000 (about €250 or $280) per item, excluding shipping and insurance. Items above this value must go through customs, where VAT and any applicable duties are handled separately.

3. What items are excluded from VOEC?

• Certain items are excluded, including alcohol, tobacco, high-value goods (over NOK 3,000), firearms, certain food items, pharmaceuticals, and other regulated goods. These items require different customs processes and do not qualify for VOEC.

4. What VAT rate should I apply to VOEC sales?

• The standard VAT rate for most goods under VOEC is 25%. This VAT should be included in the sale price to Norwegian consumers.

5. How and when do I submit VAT returns?

• VAT returns for VOEC are submitted quarterly through the Norwegian Tax Administration’s portal. 

6. How should I handle VAT on goods over NOK 3,000?

• Goods over NOK 3,000 do not qualify for VOEC and must be processed through standard customs procedures. VAT and duties are collected at the border. If you need to be registered in ordinary VAT register in Norway contact us for more information or help.

7. What if my company sells both VOEC-eligible and non-eligible items?

• In this case, you will handle VOEC-eligible items (under NOK 3,000) through VOEC reporting, while high-value or excluded goods must go through customs, where VAT and duties are processed separately. As above, if you need to be registered in ordinary VAT register in Norway contact us for more information or help.

8. How long must I keep records of VOEC sales?

• Companies are required to maintain accurate records of all sales to Norwegian customers for at least five years. These records may be reviewed or audited by Norwegian authorities if needed.

9. Can customers get a VAT refund if they return an item?

• Yes, if an item is returned, you may adjust the VAT in your next return. Ensure you maintain records of all returns, including refunds given, for accurate reporting.