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Importing into Norway with VOEC

How online sellers charge Norwegian VAT under VOEC: goods under NOK 3,000 per item, the NOK 50,000 threshold, exclusions, quarterly returns and the VOEC number.

Updated · 5 official sources

An online seller outside Norway charges Norwegian VAT of 25% at checkout under the VOEC scheme on goods worth less than NOK 3,000 per item, and must register once its sales to Norwegian consumers pass NOK 50,000 in 12 months. Goods sold this way clear without a customs declaration and pay no customs duty; anything outside the scheme is taxed at the border whatever its value.

Rules as of 30 October 2026.

What does a parcel to Norway pay?#

A parcel to a consumer in Norway pays Norwegian VAT in one of two ways: collected by a VOEC-registered seller at checkout, or collected at the border by the carrier from the buyer. Customs duty applies only outside VOEC, and Norwegian Customs lists clothing and food as the goods that pay it.

Goods VAT Customs duty At the border
VOEC goods: under NOK 3,000 per item, from a VOEC-registered seller 25%, charged at checkout None No customs declaration
Goods from a seller not in VOEC 25%, or 15% for food, at the border On clothing and food Declared in full, carrier fee to the buyer
Items of NOK 3,000 or more, food, excise and restricted goods At the border, from any seller Ordinary rules Declared in full

Import VAT in Norway

Country Tax Standard rate Since Official source
Norway VAT 25% skatteetaten.no

border.bot live data from each country's official publications, updated 2026-10-11

Norway's import rules page has more detail, and the landed cost calculator works out VAT and duty for a Norwegian address.

What is VOEC?#

VOEC (VAT on E-Commerce) is Norway's simplified scheme for sellers and online marketplaces without a business address or residence in Norway to register, declare and pay VAT on low-value goods and remotely delivered services sold to consumers. It has run for goods since 1 April 2020 and works much like the EU's IOSS.

VOEC is a pay-only scheme: registered sellers collect and pay VAT but can't deduct input VAT through it. It covers only sales to consumers; on sales to businesses, the business accounts for the VAT. A seller with a business address in Norway, or with other VAT-liable activity there, must use ordinary VAT registration instead, and so must a seller shipping from a warehouse in Norway, including a customs warehouse.

Which goods qualify for VOEC?#

VOEC covers physical goods valued at less than NOK 3,000 per item at the point of sale, not counting shipping and insurance. The limit is per item, so an order of several items each under NOK 3,000 is still in scope even if the total is higher. Food, including supplements, goods subject to excise duties and restricted goods are excluded.

An order that mixes VOEC items with an item of NOK 3,000 or more, or with excluded goods, has to be split into separate shipments, or the seller can choose not to charge VAT on any of it and send the whole parcel for border taxation. Splitting a product sold as one unit to get under the limit isn't allowed. Zero-rated goods such as books are in scope.

Who has to register for VOEC?#

A seller or marketplace outside Norway must register once its sales to consumers in Norway exceed NOK 50,000 in a 12-month period, counting both VAT-liable and zero-rated sales. Below that it may register voluntarily; otherwise its buyers pay VAT at the border.

When a sale goes through a marketplace that facilitates it, the marketplace is the supplier for VAT and must register; the seller can't register those sales itself or choose who is liable. A seller that also sells from its own store accounts for those sales. Registration and returns go through the Norwegian Tax Administration's VOEC portal, which gives each seller a seven-digit VOEC number. A registered seller stays registered for at least two calendar years even if sales fall below NOK 50,000, unless it applies to leave.

How do you report and pay VOEC VAT?#

VOEC VAT is declared and paid quarterly in Norwegian kroner, with the return and payment due 20 days after each quarter ends. Prices in other currencies are converted with a rate published within 30 days of the sale by Norwegian Customs, a central bank or a foreign exchange data provider, used consistently.

Quarter Return and payment due
1 January to 31 March 20 April
1 April to 30 June 20 July
1 July to 30 September 20 October
1 October to 31 December 20 January

VAT is charged on everything the buyer pays for the order, freight and insurance included, minus discounts given at the sale. Keep a transaction list for five years, with the goods, dates, amounts, VAT rate, currency method and returns, and be ready to provide it within three weeks if asked. After you refund a customer for a return, you correct the VAT in a later return.

How do you mark a VOEC parcel?#

A VOEC parcel is recognized at the border only through data: since 1 January 2024 the seller's seven-digit VOEC number must be sent digitally to the carrier, which passes it to Norwegian Customs before arrival, together with the value, a description and the quantity of the goods. Writing the number on the label no longer counts.

For postal shipments, enter the number in the ITMATT electronic advance data field sender.identification.reference, with no other characters. For couriers and express services, enter it in the EDI message or API as the carrier tells you. If the number is missing or wrong, the parcel is held and the buyer pays VAT again on import; correcting that double taxation is the seller's job, by refunding the VAT it collected and adjusting its return.

A worked example#

A store abroad registered in VOEC sells a buyer in Oslo a rain jacket for NOK 1,200 and a wool hat for NOK 450, with NOK 150 shipping. Both items are under NOK 3,000, so VOEC applies to the whole order.

Line Amount
Rain jacket NOK 1,200
Wool hat NOK 450
Shipping NOK 150
Norwegian VAT at 25% on NOK 1,800 NOK 450
Buyer pays at checkout NOK 2,250

The store sends its VOEC number in the carrier's electronic data and reports NOK 450 in its quarterly return. The parcel clears without a declaration, duty or a second VAT charge. If the buyer had added a NOK 3,500 tent, the store would ship the tent separately for border taxation, or send everything for border taxation without charging VAT.

What does a seller need before selling into Norway?#

A seller outside Norway needs a VOEC registration, the systems to charge and report Norwegian VAT, and carrier data that carries its VOEC number, before its sales to Norwegian consumers pass NOK 50,000 in a year. Norway also takes part in the EU's ICS2 advance cargo system, so carriers need item-level HS codes and descriptions.

The ICS2 guide covers the advance data, and the HS code classifier finds the codes.

Common questions#

What is the NOK 3,000 limit in VOEC?#

VOEC covers goods valued at less than NOK 3,000 per item at the point of sale, without shipping and insurance. Several items in one order each under the limit stay in scope even if the order total is higher.

When do I have to register for VOEC?#

When your sales to consumers in Norway exceed NOK 50,000 in a 12-month period. Below that you can register voluntarily, or leave buyers to pay VAT at the border.

Is there a duty-free limit for parcels to Norway?#

Goods sold under VOEC pay no customs duty. Goods from sellers outside VOEC pay VAT on any value, and customs duty on clothing and food.

Sources#