Shipments with a value of less than NOK 350 including freight and insurance, are exempt from VAT. This applies to all items with the exception of alcohol and tobacco.
If the shipment has a value of NOK 350 or more including freight and insurance, the goods will be VAT liable at a rate of 25 % (15 % for food and non-alcoholic beverages).
Note that a shipment may consist of an unlimited number of items. Items that individually are close to the threshold of NOK 350 may be sent in separate shipments.
As Norway is not part of the EU, there are few main differences you should observe:
Shipments of the goods in the form of “pure” export sales (where seller A in B country ships goods to buyer C in Norway), are never VAT liable on the seller’s hand. It is the buyer who is responsible for paying the VAT.
In this case the shipment is considered a VAT exempt sale to Norway and there is no registration liability in Norway for the foreign seller. However, websites who “caters to Norwegian consumers” have been considered to be connected to the Norwegian market in such a way that the tax authorities may require a foreign seller to register for VAT. Whether a website “aims” at the Norwegian market is subject to an individual assessment.
If you have any questions regarding customs and importation of goods and/or services to Norway, Visma Advokater AS will gladly assist you.
Phone: +47 55 29 90 00