VOEC Norway – VAT from the very first krone on your B2C sales
If you sell goods to Norwegian consumers, Norwegian VAT must be charged from the very first krone. VOEC (VAT on E-Commerce) is the simplified Norwegian scheme that allows foreign online stores to collect and report Norwegian VAT without full corporate registration. For many online stores, this is the fastest route into the Norwegian market.
Do you need to use VOEC?
Short answer: VOEC is suitable if you sell goods for Norwegian private customers (B2C) with a value of up to NOK 3,000 per item, and you do not sell food or other restricted goods. Registration becomes a requirement when your sales to Norway exceed 50,000 NOK in 12 months. If you sell more expensive goods, food or B2B, a NUF registration often the right choice.
What is VOEC?
VOEC stands for VAT on E-Commerce ...and applies to all foreign online stores selling goods to private individuals in Norway. The scheme means that the VAT rules for your online store will be the same as if a Norwegian customer were shopping at a Norwegian online store—Norwegian VAT must be paid regardless of the transaction amount.
With a VOEC registration, your company receives a VOEC number, which must be indicated on the outside of the package. The package is registered at the border, and delivery is made DDP (Delivered Duty Paid) directly to the customer's door. Goods with a value of up to NOK 3,000 are imported into Norway duty-free and without formal customs clearance.
VOEC – rules and key figures
| Conditions | Detail |
|---|---|
| Applies | B2C sales of goods to private customers in Norway |
| Value threshold | ≤ NOK 3,000 per item |
| VAT Rates | 25% (charged from the first krone) |
| Registration requirements | For sales to Norway exceeding NOK 50,000 per 12-month period. |
| Delivery | DDP – VOEC number to be indicated on the outside of the package |
| Customs | Duty-free import of goods ≤ NOK 3,000 |
| Exempted | Food, beverages, and restricted items |
When is VOEC suitable – and when is it not?
VOEC is a simplified "pay-only" system with a number of limitations. It works well for pure B2C webshops selling lower-priced goods, but hits a ceiling as the business grows:
- Goods exceeding NOK 3,000 are not covered and must undergo standard customs clearance.
- High- and low-value items cannot be shipped together – goods exceeding NOK 3,000 must undergo customs clearance separately.
- Food, beverages, and restricted goods cannot be sold via VOEC.
- VOEC does not provide access to a Norwegian domain (.no), Vipps, or full control over return solutions.
If you need more than that, a NUF registration ...typically the way forward. Bear in mind that the right choice should be made from the start – we help you assess what suits your business.
VOEC vs. NUF vs. AS
| VOEC | NUF | AS | |
|---|---|---|---|
| What is it? | Simplified VAT scheme for low-value goods | Norwegian-registered foreign enterprise (branch) | Independent Norwegian public limited company |
| Best for | B2C webshop with goods ≤ NOK 3,000 | All-inclusive prices, Norwegian domain, and control over delivery | Permanent presence, warehouse, employees or large B2B |
| Goods over NOK 3,000 | No | Yes | Yes |
| Norwegian domain (.no) & Vipps | No | Yes | Yes |
| Complexity | Low | Medium | High |
Read more about NUF Norway and get a complete overview of VAT in Norway.
How to get started with VOEC
- Clarification: We assess whether VOEC is sufficient, or if an NUF is a better fit for your product range and pricing.
- Registration: We register your business in the VOEC scheme and obtain your VOEC number.
- Setup: We assist with the correct indication of VOEC numbers on shipments and DDP delivery.
- Operation: We handle ongoing Norwegian VAT reporting to ensure you remain compliant.
How TIMEVAT helps you with VOEC
We are your specialist firm for international finance and exports, with our own office in Oslo and particular expertise in Norway. We correctly register your webshop and handle the ongoing... reporting and advises on when you should switch from VOEC to a NUF solutionWe will act as your extended arm to the Norwegian authorities and look after your business as if it were our own.
Ready to sell to Norway?
Give us a call and tell us about your business, and we’ll find the right solution.
Contact us – call +45 7021 3000Frequently asked questions about VOEC
What is VOEC?
VOEC (VAT on E-Commerce) is a simplified Norwegian VAT scheme that allows foreign online stores to collect and report Norwegian VAT on B2C sales of goods up to NOK 3,000 – without full corporate registration.
What is a VOEC number?
This is the registration number you receive upon VOEC registration. The number must be displayed on the outside of the package so that the item can clear the Norwegian border duty-free and with the correct VAT applied.
When do I need to register for VOEC?
When your sales to private customers in Norway exceed NOK 50,000 within a 12-month period. However, VAT must be charged from the very first krone.
Can I sell food products via VOEC?
No. Food, beverages, and other restricted goods are not covered by VOEC. You will need a different registration for these—please contact us for advice.
What about goods over NOK 3,000?
Goods exceeding NOK 3,000 are not covered by the VOEC scheme and must undergo standard customs clearance. If you sell higher-value goods, an NUF registration is often the better choice.
What is the difference between VOEC and NUF?
VOEC is a VAT-only scheme for low-value B2C goods. An NUF is a registered branch that provides a Norwegian VAT number, all-in pricing, a Norwegian domain, Vipps, and full control over delivery—even for higher-value goods. See the comparison above.
