- Starting January 1, 2024, purchases under 350 kroner from foreign online stores will be subject to VAT and potential customs duties in Norway
- Consumers should check if the online store they are buying from is collecting Norwegian VAT
- Goods from online stores not registered for Norwegian VAT will be stopped at the border for payment of VAT and potential customs duties
- The previous exemption for goods valued under 350 kroner will be eliminated
- Foreign companies must register in the VOEC system or regular VAT register if their sales to Norway exceed 50,000 kroner within 12 months
- Registered foreign online stores receive a VOEC number for streamlined procedures at the border
- A list of registered online stores can be found on the Norwegian Tax Administration website
- Shipping companies can help declare goods, and the Norwegian Customs Office provides an import calculator for customs duties and VAT.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.