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Voec Agreement

Norway is the first European country to introduce a VAT billing system for foreign online sellers on cheap products, and the EU is expected to introduce a similar system in July 2021. U.S. suppliers who comply with Norway-VOEC will be better prepared. VAT liability for the sale of VOEC goods is transferred from the Norwegian consumer to the foreign supplier of the goods. Sellers and intermediaries with a total turnover in Norway of more than NOK 50,000 (currently USD 5,000) are required to pay Norwegian VAT on goods valued at NOK 3,000 (currently USD 300) or less. For products over NOK 3,000, as always, the responsibility for paying VAT lies with the consumer. Commercial Service recommends that you carefully read the guidelines issued by the Norwegian tax authorities. Commercial Service also prepared a Q&A session for U.S. companies. Q: Do I need a tax representative to take care of my VAT collection and pay the Norwegian tax authorities, and do I need to be registered in Norway? A: No, you can collect and submit VAT yourself. In fact, you are not eligible to register for VOEC if you are registered in Norway. VOEC is aimed at foreign companies (sale to Norwegian consumers via the Internet). Q: Does the NOK 3,000 limit apply to the total order or products? A: This applies to each product.

If the product is sold for NOK 3,000 ($300) or less, the package will be sold as a VOEC shipment, even if the total amount exceeds NOK 3,000. The unbundling of units sold on a unit basis is prohibited. Q: What about taxes other than VAT? A: Once the VOEC is compliant and VAT is deducted, there are no excise duties or other taxes (almost like a de minimis rule). Alcoholic beverages, drugs, tobacco and food for human consumption are already restricted to importation and do not apply to voec. Please read the guidelines for more details. Q: What happens if an order consists of products that are both below and above the noK threshold of 3,000? A: You will then need to divide into separate shipments. The above shipment will be treated as always. Q: How do I know if a product is below or above the NOK threshold? A: VAT is set at the point of sale. For example, you can use a currency provider, a bank, or Norwegian Customs to determine the NOK value. Q: What happens if a discount brings the price below the threshold, will it be voec compliant? A: Yes, the actual selling price, in this case the discounted price, is the right basis for VAT Q: What happens if I sell my products through Amazon or eBay? A: If a seller uses an electronic marketplace, only the marketplace operator is considered a supplier for VAT purposes. Q: Is it difficult to register for VOEC? A: No, it should be easy, please follow these steps Q: How do I submit a quarterly statement and where do I pay? A: Once you have a user and password, you can submit and pay online.

Remember to keep your records for five years. Q: Who can I contact if I have questions? A: First of all, we recommend that you direct your questions to the Norwegian tax authorities in voec@skatteetaten.no. Please also refer to the main page of VOEC. The supplier (either the seller, an intermediary or an electronic platform) must register by visiting www.skatteetaten.no/voec. If you wish to ship VOEC goods with bring, you must first have concluded a transport contract with us, and it must be possible to exchange detailed parcel information electronically with Bring. Then you need to contact the online store or online marketplace to get a refund. They must correct errors in their return to the Norwegian tax administration and clarify this directly with the tax administration. You are also responsible for refunding amounts wrongly claimed. For example, the payment for T4, which begins on January 1, is due no later than January 20. From 1. In April 2020, online shops selling products to consumers in Norway will be required to collect and pay value added tax (VAT).

Companies do not need to be present in Norway and can register via the “VAT on e-commerce” program called VOEC. The American company is assigned a VOEC number, which is attached to the package. With proper compliance, the goods are exempt from customs clearance and arrive at the customer without delay and with unpredictable processing costs, on an equal footing with European competitors. This system will contribute to the creation of a level playing field. From 1 April 2020, a transitional regime will also apply, including duty relief for consignments with a value of less than NOK 350, including transport and insurance costs, which are not yet VOEC registered. . We are here to help you manage the Norwegian VOEC system and any similar laws that may come into force, including New Zealand`s GST and Australian GST tax laws. Your company needs to start charging its customers 25% Norwegian VAT at the point of sale. After the first registration, you will receive an identification number (VOEC) and a password. .