Overview

Amazon sellers who fulfill orders to customers in Norway must comply with the country's VAT On E-Commerce (VOEC) regulations, which govern how value-added tax is collected and how customs documentation must be prepared for cross-border shipments. Understanding these requirements is essential to avoid delivery delays, customs holds, and potential account suspensions.

Key Points / What Sellers Need to Know

• Amazon collects Norwegian VAT on qualifying orders — For goods shipped from outside Norway with an intrinsic value of NOK 3,000 or less, Amazon calculates, collects, and remits VAT directly to Norwegian tax authorities at checkout.
• VOEC number is required on all qualifying packages — Sellers must include Amazon's NO VOEC registration number on customs documentation when shipping orders where Amazon has collected the VAT.
• Different storefronts use different VOEC numbers — Each Amazon marketplace storefront has its own unique VOEC registration number, so sellers must match the correct number to the storefront where the sale was made.
• Orders above NOK 3,000 are handled differently — Amazon does not collect VAT on high-value items exceeding the NOK 3,000 threshold. Sellers are fully responsible for ensuring duties and taxes are paid before delivery.
• Certain product categories are excluded — Foodstuffs, alcoholic beverages, and other exempted product categories are not covered under Amazon's VOEC collection, regardless of value.

How Norway's VOEC System Works

Norway's VOEC legislation requires online marketplaces like Amazon to collect VAT on low-value goods sold to Norwegian consumers. When a customer in Norway places an order through any Amazon storefront and the items ship from inventory stored outside Norway, Amazon steps in as the VAT collector — provided the item value is NOK 3,000 or less and the products are not in excluded categories. Amazon handles the VAT calculation at checkout, collects the tax from the buyer, and remits it directly to Norwegian tax authorities. This streamlined approach is designed to level the playing field between domestic and international sellers while simplifying the import process for low-value shipments.