Sale at checkout
The customer orders as usual. Tax and product information is already taken into account during the sales process.
Dropshipping to Norway
Sell to Norway. Use VOEC cleverly.
Connect your online shop to a shipping process that takes Norwegian VAT, customs information, and cross-border delivery into account from the start. For a better customer experience – without needing your own logistics infrastructure in Norway.
Norway B2C
Integrating e-commerce in a structured way
3.000 NOK
VOEC limit per item
VAT at checkout
For suitable VOEC goods
Connecting systems
Connecting shop, ERP and API
E-commerce to Norway
Norway is its own mail-order market – with its own VAT model.
Norway is not part of the EU customs territory. However, for online retailers, this does not automatically mean complicated additional payments from the recipient: For suitable low-value B2C goods, Norway offers VOEC, a procedure specifically developed for e-commerce.
Prepare the import appropriately
VOEC number, merchandise value and product information must be correctly transferred to the transport process.
Delivery without surprises
For correctly processed VOEC shipments, the VAT is already taken into account at the time of purchase.
The core for B2C
VOEC and the 3.000 NOK limit
VOEC can simplify the processing of many classic e-commerce products. The crucial factor here is the value of the individual item – not just the total value of the package.
3.000
NOK per item
VOEC can be used for items under 3.000 NOK.
For suitable goods with a value of less than 3.000 NOK per item, a VOEC-registered trader can calculate the Norwegian VAT at the time of sale and then report it via the simplified procedure.
- The limit applies per item.
- Not per entire broadcast
- Shipping costs are not included in the item value for the threshold.
- However, shipping costs are included in the VAT calculation.
- The VOEC number must be transmitted digitally.
One important detail
Several items may together be worth more than 3.000 NOK.
The VOEC limit applies to each individual item. This allows several eligible products to be shipped together, even if the total value of the package exceeds 3.000 NOK – as long as each individual item remains below the limit.
4 items × 1.000 NOK
Total value: 4.000 NOK. However, each individual item is below the VOEC limit of 3.000 NOK.
An article about 3.000 NOK
If an item in the shipment exceeds the value limit, the shipment must be handled outside the VOEC procedure.
Customer Experience
Why VOEC is more than a tax issue for online retailers
For the customer, it makes a significant difference whether the total price is clear at checkout or whether additional VAT and handling fees only appear upon import.
Know the price at checkout
Norwegian VAT is collected at the time of purchase. The VOEC number is digitally transmitted to the carrier so that the shipment can be identified using a simplified procedure.
- VAT at checkout
- Simplified customs clearance
- No second VAT collection
- Fewer unexpected fees
Costs arise during import.
If the shop is not registered for VOEC or the goods are not VOEC-eligible, VAT, possible customs duties and handling fees may only arise upon import.
- Additional payment possible for the customer
- Carrier may charge a handling fee
- Less transparent customer journey
- Standard customs procedure required
From the shop to Norway
Four steps for a clean shipment to Norway
The label is not the only crucial factor. Shop data, VOEC status, and transport data must be linked.
1
Check goods
Determine the item value, type of goods, and VOEC capability.
2
Calculate VAT
For VOEC-enabled B2C goods, please include Norwegian VAT at checkout.
3
Transfer data
VOEC number and shipping data are digitally transmitted to the carrier.
4
Delivery
Handle transport and last mile delivery via suitable delivery networks.
Not every product complies with VOEC.
These products require a different import process.
The 3.000 NOK limit alone is not sufficient. Certain types of goods are excluded from the VOEC procedure and must be imported through regular channels or undergo separate inspection.
🍽️ Food
Foodstuffs, beverages and certain food supplements are not covered by the normal VOEC commodity regulations.
💰 Excise goods
Goods subject to Norwegian special or excise taxes require a different procedure.
⛔ Limited goods
Import restrictions and licensing requirements must be checked separately.
NOK items over 3.000
Goods exceeding the VOEC value threshold are processed through the regular import process.
Norwegian VAT
Incorporate VAT directly into the e-commerce process
The standard Norwegian VAT rate is currently 25 percent. However, different tax rates or special rules may apply depending on the product.
For VOEC-registered traders, the VAT collected is reported via the simplified VOEC procedure.
- Check VOEC registration
- VAT is taken into account at checkout.
- Transfer VOEC data to the shipping process
- Consider quarterly VOEC reporting
- Keep B2B and B2C separate clearly
Tax setup
Do German retailers need a fiscal representative in Norway?
Not automatically. With a standard Norwegian VAT registration, companies based in Germany are exempt from the general obligation to appoint a Norwegian VAT representative. Nevertheless, external tax support can be beneficial depending on the business model.
German company
Fiscal representation is not automatically mandatory for regular VAT registration.
Check registration
VOEC and regular VAT registration are different procedures and should be chosen to suit the business model.
Organize support
If necessary, suitable tax partners and contacts can be involved in the process.
B2C is not B2B
VOEC is geared towards sales to Norwegian consumers.
If your shop sells to both private customers and Norwegian businesses, the processes should be clearly separated. Different import and VAT procedures apply to B2B shipments than to the classic VOEC B2C process.
VOEC can simplify checkout
For suitable low-value goods sold to Norwegian consumers, VOEC can provide a clear final price display.
Treat business customers separately
Business customers should be identified based on their company and import data and processed through the appropriate customs procedure.
Do not manage VOEC manually
Connecting shop, product and shipping data
For regular shipments to Norway, recipient, goods, VAT and shipping data should be transferred directly from your existing systems into the shipping process.
Checkout
Consider the value of the goods and the customer type right from the point of sale.
VOEC data
Assign relevant tax information to the shipping order.
Tracking
Send tracking numbers and status back to the shop or ERP system.
For dealers with Norway plans
Scaling Scandinavian e-commerce from Germany
The model is particularly interesting for companies that already have a functioning shop and shipping process and want to reach Norwegian customers without having to build up a complete local logistics system in parallel.
Online retailer
Cleanly combine B2C orders to Norway with VAT and shipping.
Brands & Manufacturers
Build a direct business without immediately setting up your own warehouse in Norway.
Scalable shops
Process more orders without having to manually adjust VAT and customs data.
FAQ
Frequently asked questions about dropshipping to Norway
What is VOEC?
VOEC stands for VAT On E-Commerce. This Norwegian system allows foreign online retailers to collect Norwegian VAT directly at the point of sale and report it in a simplified manner for certain low-value B2C goods.
What is the VOEC limit?
The limit is 3.000 NOK per item. It does not apply to the total value of the entire package.
Can a package be worth more than 3.000 NOK in total?
Yes. Multiple VOEC-eligible items can be shipped together even if their total value exceeds 3.000 NOK, as long as each individual item is below the value limit.
Do shipping costs count towards the 3.000 NOK limit?
No. Shipping and other additional costs are not included when determining the item value for the VOEC threshold. However, additional costs are taken into account when calculating the VAT to be collected.
Does the VOEC number need to be printed on the package?
Crucially, the VOEC number must be transmitted digitally to the carrier responsible for transport. This ensures the shipment can be correctly identified as a VOEC shipment.
Which goods cannot be shipped via VOEC?
Among other things, food and beverages, certain excise goods, and illegal or restricted goods under Norwegian law are excluded from the normal VOEC goods procedure.
What is the VAT rate in Norway?
The standard Norwegian VAT rate is currently 25 percent. Reduced rates or special rules apply to certain goods and services.
Does my German company need a fiscal representative?
A standard Norwegian VAT registration does not automatically obligate companies based in Germany to appoint a Norwegian VAT representative. However, the specific tax setup should still be reviewed based on the business model.
Does VOEC also apply to B2B shipments?
The VOEC goods procedure is designed for sales of low-value goods to Norwegian consumers. B2B shipments should therefore be processed separately via the appropriate import and VAT procedures.
What happens without VOEC registration?
For goods where VAT has not already been collected at checkout, the recipient must pay Norwegian VAT and any applicable import duties upon import. The shipping provider may also charge a handling fee.
Set up shipping to Norway
Reach Norwegian customers – without having to manage VOEC, VAT and shipping separately.
Together we will check which goods can be processed via VOEC, how your shop handles Norwegian VAT, and how the necessary data reaches the carrier.