The Norwegian Ministry of Finance in June 2019 published a consultation paper concerning a proposal to repeal the exemption from value added tax (VAT) that applies for imports of “low-value goods” (currently those goods that have a value below NOK 350) and to introduce new measures providing that sellers and online marketplaces would be liable for VAT on cross-border sales of such low-value goods to consumers in Norway.
Source: KPMG
