Requirements for company

The company must be a foreign (non-Norwegian) business selling goods or services to private consumers in Norway. The VOEC scheme applies specifically to companies outside Norway 

The VOEC scheme applies to low-value goods, which are defined as items with a value of up to NOK 3,000 (approximately €250 or $280), excluding shipping and insurance. For sales exceeding this threshold, standard VAT and customs duties apply - which we also can help you with. Contact us for more information

VOEC registration is intended for sales made directly to Norwegian end consumers (B2C transactions). Sales to businesses (B2B transactions) typically do not fall under the VOEC scheme

Companies registered in VOEC must collect Norwegian VAT (25%) at the point of sale, include it in the sale price for the consumer, and remit it to the Norwegian Tax Administration through quarterly returns

Companies are required to submit VAT returns quarterly through the VOEC portal. This includes detailing the sales, collected VAT, and payments to the Norwegian Tax Administration

Businesses must keep accurate records of sales made to Norwegian consumers for at least five years. These records may be subject to review or audit by the Norwegian tax authorities

The applicable VAT rate under VOEC is 25% for most goods. Companies must ensure that their pricing and accounting systems are configured to apply the correct VAT rate for Norwegian customers