Foreign businesses with activities in Norway must register for VAT and calculate and pay VAT to the same extent as Norwegian businesses.
Foreign businesses with business-to-consumer (B2C) sales, may register for VAT under a simplified scheme called VOEC. The simplified VOEC scheme is established for sellers to register, declare, and pay VAT on B2C sales.
The simplified scheme applies for the following:
- Sale of low value goods, goods with a value less than NOK 3 000
- Sale of electronic services
- Sale of remotely deliverable services
The VOEC scheme includes all goods, except the following:
- Foodstuffs, which are any goods meant for human consumption.
- Goods subject to excise duties, including tobacco products and alcoholic beverages
- Restricted or illegal goods according to Norwegian law
To register for the VOEC scheme you must apply for a registration at the Norwegian Tax Administration, which will grant you a VOEC registration number.
You may not register under the VOEC scheme in the following cases:
- If your business has a registered business address or residence in Norway a VOEC registration will not be available
- A VOEC registration cannot be combined with an ordinary VAT registration
- If you are VAT liable for any other supplies of goods or services, you must register in the ordinary VAT Registry for all of the supplies, including supply that could be covered by the VOEC scheme