Norway imposes new VAT rules for foreign companies selling to Norwegian consumers (B2C)

The new rules do not apply to foreign companies that are already registered for VAT purposes in Norway, for instance, companies having a so-called NUF registration. Neither for foreign companies with B2B supply.

What does it mean for my business?

If your company already holds a NUF-registration in Norway, you will not be affected by the new rules. You can therefore, keep running your business as usual.

If your company is not registered in Norway, and you are selling goods to private consumers, you should be aware of the new scheme. 

The new scheme

Explained briefly, the change means that the 350 NOK limit is terminated, as per 1 January 2020 for some goods and as per 1 April 2020 for other types of products. 

For e-commerce businesses selling B2C, the change means that shipping goods with a value below 350 NOK (including delivery and insurance) to a private individual, tax and duty-free, will no longer be possible. However, the Norwegian authorities have issued a temporary exemption from declaring sales not exceeding 350 NOK.

It will be beneficial for most companies to be registered in the VOEC scheme, however be advised that VOEC scheme only involve single shipments and some goods with a value below 3,000 NOK per item. (delivery and insurance are not included). 

Read more about the transitional scheme here: https://www.toll.no/no/netthandel/1.april/overgangsordning

Need help?

If you have questions about the new rules, or you are in doubt about the registration obligation or need help with your registration, you are of course always welcome to contact us at info@intravat.com or call us +45 74 30 23 60.