Norway is not a member of the European Union (EU) and has its own customs and VAT requirements for imported goods.
Unlike many other countries, Norway does not have a duty or tax-free threshold (de minimis). All imported goods may be subject to VAT, customs duties and other applicable fees.
What is VOEC?
VOEC (VAT On E-Commerce) is Norway's simplified VAT scheme for overseas online retailers.
Businesses registered for VOEC collect Norwegian VAT from customers at checkout and remit it directly to the Norwegian Tax Administration.
Registration is mandatory if your annual sales of goods to Norwegian consumers exceed NOK 50,000, although businesses can also register voluntarily.
Note: The NOK 50,000 threshold applies to the value of goods sold only. It does not include shipping charges.
Which goods qualify for VOEC?
The VOEC scheme applies to goods that are:
Intended for private use.
Valued at NOK 3,000 or less per individual item.
There is no limit to the number of qualifying items that can be shipped in the same parcel, provided each individual item is worth no more than NOK 3,000.
The VOEC scheme does not apply to:
Food and beverages.
Goods subject to excise duties.
Goods subject to import restrictions.
If you are not registered for VOEC
If VAT is not collected at checkout through the VOEC scheme:
The recipient will generally be required to pay any applicable VAT, customs duties and fees when the parcel arrives in Norway.
The delivery carrier may also charge a customs clearance or processing fee before delivery.
Landed costs options in SellerDash
When creating Australia Post international labels in SellerDash, the following landed costs options are available for shipments to Norway:
Receiver Pays – The recipient pays any applicable duties, taxes and fees before delivery.
Sender Pays (Tax ID) – Duties and/or taxes are remitted using your own registered Norwegian Tax ID (VOEC).
⚠️ Important: The use of available landed costs options depend on your registration status and the requirements of the destination country.
For information about configuring these options in SellerDash, see:
Additional information
For more information about Norway's VAT requirements and importing goods, see:
Norwegian Tax Administration (VOEC): https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/
Norwegian Customs Import Guide: https://www.toll.no/en/corporate/import