What is the VOEC threshold?

NOK 50,000 of deliveries to Norwegian consumers in 12 months

How often do you file?

Quarterly, by the 20th day after the quarter ends, including nil returns

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Europe · Norway

Norway: MVA on digital services

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Supported (free threshold) · Local term: Merverdiavgift

Last verified: 2026-10-29

Foreign suppliers of remotely delivered / electronic services to Norwegian consumers use the VOEC simplified scheme once taxable + zero-rated deliveries to Norwegian consumers exceed NOK 50,000 in 12 months (voluntary registration below). Standard VAT 25%. Quarterly returns; no Norwegian representative required under VOEC

Supported (free threshold)

NOK 50,000 rolling 12-month VOEC threshold

Spot a mistake in Norway’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (MVA)

Free threshold?: Yes — NOK 50,000 rolling 12-month VOEC threshold
Amount / measure: NOK 50,000
VOEC registration when total value of deliveries to Norwegian consumers exceeds NOK 50,000 in 12 months (taxable + zero-rated). Voluntary registration below the threshold is allowed
Window: 12 months
Standard rate: 25.0%
Standard Norwegian VAT (MVA) 25% on taxable remotely delivered services to consumers (Skatteetaten)
Who must register: Foreign businesses supplying electronic / remotely delivered services (and low-value goods under VOEC) to Norwegian consumers above the NOK 50,000 threshold
Evidence of location: Skatteetaten VOEC materials emphasise charging Norwegian VAT when the customer is a Norwegian consumer. A fixed statutory two-evidence list equivalent to EU 282/2011 is not restated in the English VOEC overview as of 2026-10-29; keep billing address, IP and payment-country records consistent with consumer residence
Invoicing: Charge 25% Norwegian VAT on in-scope consumer supplies; VOEC-registered suppliers report via the VOEC portal (VOEC ID)
Filing: Quarterly VAT return and payment due 20 days after quarter end (20 Apr / 20 Jul / 20 Oct / 20 Jan). Nil returns required. Currency: NOK
Effective: VOEC succeeded VOES; portal at skatteetaten.no/voec
Authority: Skatteetaten (Norwegian Tax Administration)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels allows sales under a free threshold of NOK 50,000 (12 months). Above that, destination tax and local registration apply.
Product class: Digital service
Support status: Supported (free threshold) — NOK 50,000 rolling 12-month VOEC threshold

How to register

Self-register online?: Yes — Foreign sellers self-register electronically for VOEC (VAT On E-Commerce) with Skatteetaten. No Norwegian fiscal representative required under VOEC
Resident representative / fiscal agent: Not required under the VOEC simplified scheme. (Ordinary Norwegian VAT Register registration for non-VOEC activity can have different rules.)
Regime: VOEC (VAT On E-Commerce) simplified registration — Skatteetaten (digital services and low-value goods to Norwegian consumers)

Steps (in order)

Confirm VOEC scope and the NOK 50,000 / 12-month consumer-sales threshold (voluntary registration also possible) — https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/
Register electronically in Skatteetaten’s VOEC portal; receive a 7-digit VOEC number
Charge Norwegian VAT, keep transaction lists 5 years, provide VOEC number to carriers/customs for goods, file quarterly returns (incl. nil)

Documents

Online business particulars — Company identity and contact details for VOEC registration. Keep home-country incorporation evidence available if requested

Official processing time: Electronic VOEC registration; no single published SLA as of 2026-10-29
Official fees: No Skatteetaten VOEC registration fee stated in the English VOEC materials reviewed
Portal: https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/
Local bank account: Pay VOEC VAT via Skatteetaten payment instructions after quarterly returns
Filing frequency: Quarterly (deadlines around 20 Jan / Apr / Jul / Oct — confirm current Skatteetaten calendar)
Payment currency: NOK
Input VAT recovery: VOEC is simplified collection — input VAT recovery generally not via VOEC; confirm with Skatteetaten
Portal language: English VOEC pages available
Penalties: Skatteetaten sanctions for late VOEC returns/payment

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Norway — Member firm
Deloitte Norway — Member firm
EY Norway — Member firm

Official sources

Skatteetaten — VOEC
Skatteetaten — Submit quarterly VAT return (VOEC)
Skatteetaten — VOEC guidelines PDF (Mar 2024)

Last verified: 2026-10-29.

FAQ

What is the VOEC threshold?: NOK 50,000 of deliveries to Norwegian consumers in 12 months
Is a Norwegian tax representative required for VOEC?: No under VOEC
How often do you file?: Quarterly, by the 20th day after the quarter ends, including nil returns
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice