What is VOEC, and why do I pay Norwegian VAT on foreign online orders?
The VOEC scheme, the VOEC number and the NOK 3,000 limit.
Short answer
VOEC, short for VAT on E-commerce, is a Norwegian scheme in which foreign online shops charge Norwegian VAT at checkout on items worth less than NOK 3,000. Each registered shop has a VOEC number that must be stated digitally with the shipment. When a shop such as Temu shows a VOEC number, the VAT is included in what you pay.
Why
- Skatteetaten introduced VOEC in 2020 to create fairer competition between foreign online shops and Norwegian shops.
- Foreign sellers have to register once their total sales to customers in Norway pass NOK 50,000.
- If the VOEC number is missing or unclear, Tolletaten treats the parcel as a regular import, and customs and taxes must then be paid.
Details
VOEC covers most goods, but not food, drinks, supplements and vitamins, medicines, alcohol, tobacco or goods with special taxes such as sugar. For these, and for items worth more than NOK 3,000, VAT is paid on arrival and the carrier adds a fee. Skatteetaten has a search page where you can check whether a shop or marketplace is registered.
Tip
Search for the shop in Skatteetaten's VOEC register before you buy, and keep the receipt showing Norwegian VAT in case you are asked to pay it again.
What may differ
The limit applies per item, so an order of several cheap items can be covered, while a single item worth more than NOK 3,000 is not.
Common misconception
VOEC is an extra fee or a customs charge.
What actually happens
VOEC is not an extra charge. It is the scheme through which foreign shops collect the Norwegian VAT that would otherwise be paid on arrival.
People also ask
- What does VOEC mean on Temu?
- What is a VOEC number?
Sources
- Norwegian Tax Administration: Shopping from foreign online storesChecked at:
- Norwegian Tax Administration: VAT now applies to all online shopping from abroadChecked at:
- Norwegian Customs: The VOEC schemeChecked at:
- Norwegian Customs: How to report a VOEC shipmentChecked at:
- Norwegian Tax Administration: Online shops registered in the VOEC registerChecked at:
This answer is for reference only. Rules can change, so check Skatteetaten before you order.
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