VAT on cross-border sales: EU sales, VOEC and customs for Norwegian online stores

Norwegian online stores increasingly sell to customers outside Norway, and many also import goods from suppliers abroad. Both directions raise VAT and customs questions that differ meaningfully depending on where the customer or the supplier is located. This guide gives a practical, general overview of the main schemes and rules you are likely to run into. It is not a substitute for advice tailored to your business: VAT and customs rules change, thresholds are updated, and the correct treatment depends on details such as product type, order value and exactly where your goods physically move from and to. Always confirm the details of your situation with an accountant or tax adviser before you base any reporting on any of this.

1. Two different directions, two different sets of rules

It is worth separating two situations clearly, because they are often mixed up:

• You are a Norwegian store selling to customers in the EU. Here the EU's VAT schemes for imports, such as IOSS and OSS, become relevant on the buyer's side.
• You are a Norwegian store selling to customers in Norway, and the goods are shipped to them from abroad (for example from a foreign supplier or a foreign online store). This is the situation VOEC is built for, and it applies to foreign sellers shipping into Norway, not to Norwegian stores shipping out.

A common misunderstanding is to treat VOEC as a general "VAT scheme for cross-border e-commerce" that a Norwegian store can use for its own EU sales. It is not. VOEC is specifically for foreign businesses shipping low-value goods to Norwegian consumers. If you are a Norwegian store selling to the EU, IOSS and OSS are what you should be looking at, described below.

2. VOEC: relevant if you receive goods from abroad, usually not for your own EU sales

VOEC (VAT On E-Commerce) is a Norwegian simplified scheme that lets foreign sellers and marketplaces register to charge Norwegian VAT at the point of sale on low-value goods shipped to Norwegian consumers, instead of VAT and customs being handled at the border. The scheme was introduced to make cross-border e-commerce smoother for Norwegian consumers and to make sure VAT is collected on these purchases.

Where this becomes relevant for a Norwegian online store is mainly on the purchasing side: if you import goods from a foreign supplier that is VOEC-registered, or if you are assessing whether your own foreign-registered company has to register under VOEC for direct sales to consumers in Norway. If your business model involves any of this, it is a case where you should specifically have an accountant confirm your registration obligation. The rules on thresholds and what counts as a "low-value" consignment matter a great deal here, and getting it wrong has consequences at customs.

3. Selling to the EU: IOSS and OSS, and why they matter

When a Norwegian store sells goods to consumers in EU countries, the relevant EU schemes are generally:

• IOSS (Import One Stop Shop): designed for consignments of goods imported into the EU with a value up to a set low-value threshold. IOSS lets a seller charge EU VAT at the point of sale and pay it through a single registration, instead of the customer facing VAT and handling fees at the border on delivery.
• OSS (One Stop Shop): more relevant for sellers who already hold stock inside the EU (for example in an EU-based warehouse or fulfilment centre) and sell to consumers in several EU member states. OSS lets you report VAT on sales across the whole EU through one registration instead of registering for VAT separately in every country you sell to.

Which scheme applies, or whether you need one at all, depends on factors such as where your goods physically ship from, the value of individual consignments, and your sales volume to the EU. A Norwegian store shipping directly from Norway to EU consumers typically looks at IOSS; a Norwegian store with EU-based stock typically looks at OSS. Some businesses need elements of both, depending on how the supply chain is structured.

Beyond the EU-wide schemes, you should be aware that the EU has been moving towards removing the VAT exemption for low-value imports altogether, which means that consignments that used to enter VAT-free below a certain value do not necessarily do so any more. Because these thresholds and rules are actively changing, treat any specific figure you have heard with caution and verify the current rule with your accountant before you price or promise shipping costs to customers.

4. Customs: separate from VAT, and easy to overlook

VAT and customs duty are two different things, and it is a common mistake to handle one and assume the other is covered. Even where VAT is settled through IOSS or OSS, customs declarations and any duty may still apply, depending on the goods, their value and their origin. Practical points to check:

• Whether your products require a customs declaration when crossing into the EU or into Norway, and who is responsible for filing it: you, your carrier or a customs broker.
• Whether your goods qualify for preferential tariff treatment under a trade agreement between Norway and the destination country, which can reduce or remove the duty.
• How the carrier you use handles customs clearance in practice. Bring, PostNord, Helthjem, Porterbuddy and Instabox each have their own processes, and it is worth confirming directly rather than assuming.
• How you communicate the total cost to customers. Unexpected customs charges on delivery are one of the most common causes of uncollected parcels and complaints in cross-border e-commerce.

5. Practical steps for a Norwegian online store selling abroad

1. Map your actual flows of goods first: where do your goods ship from, and where do your customers live? Do not guess which scheme applies before this is clear.
2. Talk to your accountant before you expand into a new market, not after the first order comes in. VAT registration and reporting setup take time to get right, and fixing it afterwards costs more than doing it right from the start.
3. Decide how VAT and customs costs are shown to the customer: included in the price at checkout, or added on delivery. Customers strongly prefer to know the total cost up front.
4. Set up the store and checkout to apply the correct VAT treatment automatically by destination country and order value, instead of relying on manual review of orders.
5. Review your setup periodically, since thresholds, exemptions and reporting requirements in this area change more often than in most other areas of tax.

6. Where to get this confirmed properly

Everything in this guide is general orientation, not tax advice for your specific business. The correct cross-border VAT treatment depends on details (your legal structure, where your stock is held, order values, product categories and the mix of countries your customers are in) that only a thorough review of your business can capture accurately. Before you register for a scheme, change the VAT logic in your checkout, or promise customers anything about total cost, confirm the details with a qualified accountant.

Holio Accounting is a Norwegian accounting agency opening soon for e-commerce businesses, built for exactly this kind of cross-border question as well as the day-to-day bookkeeping and reporting. If you are also weighing operational questions about shipping to new markets, our logistics and e-commerce consulting can help you think through the carrier and packing setup together with the tax side.