With effect from 1 April 2020, VAT on all sales to Norway will be subject to VAT from the first krone (NOK).
The Corona-crisis has created some uncertainty about the actual effective date. However, the Norwegian authorities has now confirmed 1 April 2020.
All companies with Ecommerce to consumers must register in Norway. They must collect and report Norwegian VAT on their sales to Norway. If the company is not already registered with a NUF or as a limited company in Norway, the company with Ecommerce to consumer is required to register with VOEC.
The VOEC registration is done directly with the Norwegian authorities.
Goods with a value up to NOK 3,000 are imported duty free and no customs clearance is made in Norway. High and low values cannot be sent together, as goods values over NOK 3,000 must be custom cleared in the usual manner.
Goods at a value less than NOK 350 are still exempted for declaration during a transitional period to avoid accumulation of goods at the border.
The Norwegian authorities has informed that border control will be completed to ensure that all goods from webshops and e-market places are including VAT. If it is not the case these trading platforms will be imposed charges and fines.
Avoid problems and get a NUF or VOEC registration. Please contact TIMEVAT for assistance.