Introduction of Norwegian VAT
From 1 April 2020, the Norwegian Tax Administration will implement a change to the country’s Value Added Tax (VAT) rules that will affect all eBay sellers who sell and ship to buyers in Norway.
What changes are taking place?
- Sellers must include eBay's VOEC (VAT on E-commerce) number on the package “VOEC no 2024926".
Norway is introducing an import VAT on cross-border sales to consumers in Norway. The new import VAT applies to low value goods up to a value of NOK 3,000 (shipping, insurance and tax not included). Current import VAT relief for goods valued below NOK 350 is removed.
Marketplaces such as eBay will now be liable to collect and pay VAT to the Norwegian authorities. eBay will collect the tax at checkout from buyers and pass it on in full to the Norwegian authorities.
If you sell items to buyers in Norway from outside the country, be aware that this change will now add 25% to your item selling price at checkout.
Nothing changes for items above NOK 3,000 - your business is still responsible for collecting VAT.
Please make yourself familiar with the new Norwegian customs declaration requirements.