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VOEC calculator: do you need to register for Norwegian VAT?

For businesses outside Norway selling to Norwegian customers. Answer the questions and enter your sales to see whether VOEC registration is required, whether ordinary MVA registration applies instead, or whether your sales fall outside the scheme.

Last updated 19 September 2026

Painted timber wharf houses on stilts along the Nidelva river in Trondheim under a grey sky.
Who buys from you in Norway
What you sell
Value per item, excluding shipping

Items below NOK 3,000 and remotely delivered services only. Past or expected. The threshold is NOK 50,000, about USD 5,375.

Enter a sales figure to see the result.

The rules applied

VOEC, VAT on E-Commerce, is the simplified scheme under which a business established outside Norway charges Norwegian VAT on sales to Norwegian consumers without a Norwegian entity or representative. The calculator applies the following conditions.

  • Registration is required at the latest when sales to Norwegian consumers reach NOK 50,000 in a 12-month period. The period is any 12 consecutive months, not the calendar year.
  • Goods qualify only where the value per item, excluding shipping, is below NOK 3,000. The limit applies per item, not per consignment.
  • Remotely delivered services qualify with no value limit.
  • Food and drink, nutritional supplements, goods subject to excise duty and restricted goods are excluded.
  • Sales to Norwegian businesses are outside the scheme.
  • Goods stored in Norway and dispatched from there are domestic sales and require ordinary MVA registration.
  • Returns are filed quarterly, by 20 April, 20 July, 20 October and 20 January.

VOEC or ordinary registration

VOEC does not allow input VAT to be deducted. A business with Norwegian costs on which VAT is paid, such as warehousing, fulfilment or local services, can pay less under ordinary MVA registration, which may in turn require a VAT representative depending on the country of establishment. The comparison is set out in VOEC or full MVA registration and do you need a Norwegian VAT representative.

What a Norwegian buyer pays with and without VOEC is shown by the Norwegian import cost calculator.

Check it yourself

The conditions are taken from Skatteetaten, the Norwegian Tax Administration, which is the authority on the scheme: Registration in the VOEC register.

The result is a summary of the rules and not tax advice. Where significant sums are involved, the position should be confirmed with Skatteetaten or an accountant.

VOEC registration, the VOEC number passed to your carriers and the quarterly returns are carried out by us under VOEC registration and quarterly filing.