The VOEC Scheme — A Simplified VAT Solution For Online Suppliers

Does your company have sales of goods or digital services to Norwegian consumers? If the answer is yes, you may be required to register in Norway through the VOEC scheme. This system is not just a convenience - it is a legal obligation for foreign companies that meet certain criteria. The VOEC scheme simplifies VAT collection for low-value goods and remotely deliverable services, but it is essential to determine whether the company is required to register. Here is what you need to know.

What are low-value goods and remotely deliverable services?

Low-value goods are physical items with a value below NOK 3 000 (excluding shipping and insurance) sold to Norwegian customers. This includes products like clothing, electronics, houseware, and similar goods.