Norway's VOEC Rules: What Amazon Sellers Need to Know About Norwegian VAT on Cross-Border Sales
Norway's VOEC legislation requires Amazon to collect and remit 25% VAT on cross-border sales to Norwegian consumers for items valued under NOK 3,000. The previous low-value exemption of NOK 350 has been eliminated, and sellers should understand how this affects their disbursements and compliance obligations.
Overview
Norway's VAT on E-Commerce (VOEC) legislation fundamentally changes how value-added tax is handled on goods sold to Norwegian consumers through online marketplaces like Amazon. Under this framework, Amazon acts as the deemed supplier for qualifying cross-border transactions, meaning the platform itself calculates, collects, and remits Norwegian VAT on behalf of sellers. For Amazon sellers shipping goods into Norway from abroad, understanding these rules is essential to avoid compliance issues and to properly account for the VAT amounts that will no longer appear in their disbursements.
Key Points / What Sellers Need to Know
- Amazon collects VAT automatically — For qualifying orders shipped to Norwegian customers from inventory stored outside Norway, Amazon will calculate and collect the 25% Norwegian VAT at checkout and remit it directly to the Norwegian Tax Administration (Skatteetaten).
- NOK 3,000 item threshold applies — Amazon's collection responsibility covers orders where the intrinsic value of each individual item does not exceed NOK 3,000 (approximately €270 or $290 USD). Orders with items above this threshold are handled differently and may require the buyer to pay import VAT upon delivery.
- Product exclusions exist — Foodstuff, alcoholic beverages, and certain other exempted product categories are not covered by the VOEC marketplace collection rules, even if they fall under the NOK 3,000 threshold.
- The old low-value exemption is gone — Previously, goods valued under NOK 350 shipped from outside Norway were exempt from VAT. This exemption has been eliminated for sales made through platforms operating under the VOEC regime.
- Disbursements exclude collected VAT — Sellers will not receive the Norwegian VAT amount in their Amazon disbursements, and correspondingly, sellers are not required to remit those amounts to the Norwegian tax authorities themselves.
- B2B sales follow different rules — When goods are delivered to Norwegian customers who are registered for VAT (business-to-business transactions), the buyer is responsible for self-reporting Norwegian VAT through their own VAT return rather than Amazon collecting it at checkout.
Analysis & Recommendations
Why This Matters
Sellers shipping goods to Norway from outside the country need to understand that Amazon automatically withholds and remits Norwegian VAT on qualifying orders. This directly affects disbursement amounts, pricing strategy, and determines whether sellers need their own VAT registration.
Key Takeaways
- Amazon collects and remits 25% Norwegian VAT on qualifying cross-border orders under NOK 3,000 per item
- The previous NOK 350 low-value VAT exemption no longer applies for marketplace sales
- Sellers delivering from inventory within Norway must handle their own VAT registration and remittance
- B2B customers registered for Norwegian VAT self-report through their own returns
Recommended Actions
- →Review your Norwegian market pricing to account for the 25% VAT now applied to all qualifying orders, including previously exempt low-value goods
- →Check whether you hold inventory in Norway or sell items above NOK 3,000, as these scenarios require your own VAT registration
- →Adjust revenue and profit reporting to reflect that Norwegian VAT is withheld from disbursements by Amazon
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