Norway VAT on E-commerce -VOEC Rules

From 1 January 2024, the temporary customs declaration exemption for consignments valued below NOK 350 will be abolished. All goods imported into Norway will be subject to VAT.

The simplified scheme, called VOEC (VAT On E-Commerce), is established for sellers and online marketplaces to register, declare, and pay VAT on business-to-consumer (B2C) supplies of low-value goods priced at less than NOK 3000. If the VOEC number is used, VAT is not paid at the time of importation of eligible goods into Norway. Instead, VAT is included in the purchase price and paid by the customer at the checkout point.

The customs duty relief applies to goods with an intrinsic value not exceeding NOK 3000 imported into Norway. This means that no customs duty has to be paid for goods in a consignment imported into Norway if their intrinsic value does not exceed NOK 3000.

Source of the Explanatory Notes and Guides:

https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/

JLCPCB has registered a VOEC ID number and will levy VAT for B2C customers’ orders with an intrinsic value not exceeding NOK 3000 at the checkout point starting from June 2024. JLCPCB will declare and pay VAT to the Norwegian tax authorities quarterly.

To distinguish between B2B and B2C orders, B2B customers are required to provide a VAT number when placing an order for online verification.

Abnormal handling: If a customer who has prepaid tax (VAT) receives a tax payment notice from the logistics supplier, please refuse to pay and contact us ASAP.