Norwegian webshops 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 your customer or supplier is based. This guide gives a practical, general-level overview of the main schemes and rules you're likely to run into. It is not a substitute for advice tailored to your business — VAT and customs rules change, thresholds get updated, and the right treatment depends on details like product type, order value and where exactly your goods physically move from and to. Always confirm the specifics of your situation with an accountant or tax adviser before relying on any of this for filing purposes.
1. Two different directions, two different sets of rules
It's worth separating two situations clearly, because they're often confused:
- You are a Norwegian store selling to customers in the EU. This is where EU import VAT schemes such as IOSS and OSS become relevant on the buyer's side.
- You are a Norwegian store selling to customers in Norway, and goods are being sent to them from abroad (for example, by a foreign supplier or a foreign online store). This is the situation VOEC was built for — and it applies to foreign sellers shipping into Norway, not to Norwegian stores shipping out.
A common misconception is treating VOEC as a general "cross-border e-commerce VAT scheme" that a Norwegian store can use for its own EU sales. It isn't — VOEC is specifically for foreign businesses sending low-value goods to Norwegian consumers. If you're a Norwegian store selling into the EU, the schemes to look at are IOSS and OSS, described below.
2. VOEC: relevant if you receive goods from abroad, not typically 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, rather than having VAT and customs handled at the border. It was introduced to make cross-border shopping smoother for Norwegian consumers and to make sure VAT gets collected on those purchases.
Where this becomes relevant for a Norwegian webshop is mainly on the purchasing side: if you import stock from a foreign supplier who is VOEC-registered, or if you're evaluating whether your own foreign-registered entity needs to register under VOEC for direct-to-consumer sales into Norway. If your business model involves any of that, this is a case where you specifically want an accountant to confirm your registration obligations — the rules on thresholds and what counts as a "low-value" consignment matter here, and getting this wrong has consequences at customs.
3. Selling into 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 remit it through a single registration, rather than having the customer face 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 center) and are selling to consumers across multiple EU member states. OSS lets you report VAT for sales across the EU through one registration rather than registering for VAT separately in every country you sell into.
Which scheme applies — or whether you need one at all — depends on factors including where your goods physically ship from, the value of individual consignments, and your sales volume into 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 their supply chain is structured.
Beyond the EU-wide schemes, note that the EU has been moving to remove low-value import VAT exemptions altogether, meaning consignments that once entered VAT-free below a certain value may no longer do so. Because these thresholds and rules are actively evolving, treat any specific number you've heard with caution and verify the current rule with your accountant before pricing or promising delivery costs to customers.
4. Customs: separate from VAT, and easy to overlook
VAT and customs duty are two different things, and it's 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 applicable duty can 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 agent.
- Whether your goods qualify for preferential tariff treatment under any trade agreement between Norway and the destination country, which can reduce or remove duty.
- How your chosen carrier handles customs clearance in practice — Bring, PostNord, Helthjem, Porterbuddy and Instabox each have different processes and it's worth confirming directly rather than assuming.
- How you communicate landed cost to customers — unexpected customs charges on delivery are one of the most common causes of abandoned parcels and complaints in cross-border e-commerce.
5. Practical steps for a Norwegian webshop selling abroad
- Map your actual flows first — where do your goods ship from, and where do your customers live? Don't guess which scheme applies before this is clear.
- Talk to your accountant before you expand into a new market, not after your first order arrives. VAT registration and reporting setup takes time to get right, and retroactive fixes are more expensive than getting it right up front.
- Decide how VAT and customs costs will be shown to the customer — included in the price at checkout, or added on delivery. Customers strongly prefer knowing the full landed cost upfront.
- Set up your store and checkout to apply the correct VAT treatment automatically by destination country and order value, rather than relying on manual review of orders.
- Review your setup periodically, since thresholds, exemptions and reporting requirements in this area change more often than most areas of tax law.
6. Where to get this confirmed properly
Everything in this guide is a general orientation, not tax advice for your specific business. Cross-border VAT treatment depends on details — your legal structure, where your inventory sits, order values, product categories, and the country mix of your customers — that only a proper review of your business can capture accurately. Before registering for any scheme, changing your checkout's VAT logic, or making promises to customers about landed costs, confirm the details with a qualified accountant.
Holio's accounting department is an authorised Norwegian accounting agency that works with e-commerce businesses on exactly this kind of cross-border question, alongside the day-to-day bookkeeping and reporting. If you're also weighing operational questions around shipping into new markets, our logistics and e-commerce consultancy can help think through carrier and fulfilment setup alongside the tax side.