Selling to Norway in 2026: VOEC, the NOK 3,000 limit and 25% VAT for Etsy, eBay and Shopify sellers
Norway is outside the EU, so EU IOSS does not work there and there is no tax-free limit for small parcels any more. Instead Norway has VOEC: Norwegian VAT is charged at checkout on items under NOK 3,000, and the buyer pays nothing at the door. Here is how it works on Etsy and eBay (they handle it), on your own Shopify shop (you may have to register), and what your buyer pays if you are not registered, with an official source and date for every rule.
Norway at a glance
| How you sell | Who charges Norwegian VAT | What the buyer pays on arrival |
|---|---|---|
| Etsy or eBay, item under NOK 3,000 | The marketplace, at checkout (Etsy and eBay are VOEC-registered) | Nothing: no VAT, no duty, no carrier customs fee |
| Own shop (e.g. Shopify), VOEC-registered, item under NOK 3,000 | You, at checkout (25%, 15% food, 0% books) | Nothing, if the VOEC number reached the carrier digitally |
| Own shop, not VOEC-registered | Nobody at checkout | 25% VAT (15% food), duty on clothing and food, plus the carrier's fee |
| Any item worth NOK 3,000 or more, food or excise goods | Not VOEC: normal import clearance | VAT and any duty on import, plus the carrier's fee |
How VOEC works
Norway: under the VOEC scheme a foreign seller collects Norwegian VAT at checkout on goods worth less than NOK 3,000 per item sold to consumers. The limit is per item, not per parcel, is converted to NOK at the point of sale, and excludes shipping; shipping and other costs are then included when the VAT is worked out.
Norway's VAT rates are 25% (standard), 15% (foodstuffs) and 0% (books, newspapers and similar). Example from the Tax Administration: a T-shirt (NOK 499), a jacket (NOK 1,999) and shoes (NOK 899) plus NOK 299 freight give a VAT basis of NOK 3,696 and NOK 924 VAT.
Foodstuffs (including food supplements), goods subject to excise duties and restricted goods cannot be sold under VOEC. They, and any item worth NOK 3,000 or more, are cleared in the normal way with VAT and any duty charged on import.
The Tax Administration's own example: a NOK 2,999 guitar with NOK 300 shipping still counts as under NOK 3,000, because shipping is left out of the item limit, but VAT is charged on NOK 3,299. Several cheap items in one order are fine as long as each item is under the limit.
Selling on Etsy or eBay
When goods are sold through a marketplace that facilitates the sale, the marketplace is treated as the supplier and collects Norwegian VAT; the seller cannot register those sales itself. Etsy Ireland UC and eBay Marketplaces GmbH both appear in the VOEC register.
So for marketplace sales you do not register for VOEC and you do not add Norwegian VAT yourself; the platform charges it and passes its VOEC number to the shipping data when you buy a label through it. If you ship with your own label, check that the platform's VOEC number is in the electronic customs data, or the buyer may be charged again.
Selling from your own shop (Shopify, WooCommerce)
A foreign seller must register for VOEC at the latest once it has sold NOK 50,000 or more of goods and services to Norwegian consumers in any 12 months; it may register from its first sale. VOEC returns are quarterly, due on 20 January, 20 April, 20 July and 20 October.
The VOEC number (7 digits) must be passed digitally to the carrier: for post in the electronic advance data (ITMATT field sender.identification.reference), for couriers in the EDI or API booking. Writing it on the label is no longer enough. Several items each under NOK 3,000 can share a parcel, but if any item in it is NOK 3,000 or more, the whole parcel is cleared normally.
Below NOK 50,000 a year you may choose not to register. Your Norwegian buyers then pay the VAT themselves on arrival, plus a carrier fee, which often leads to refused parcels. Say so clearly at checkout (for example "Norwegian VAT and a carrier handling fee are payable on delivery") or register early.
If you are not VOEC-registered
Since 1 January 2024 there is no low-value exemption in Norway: if the seller is not VOEC-registered, the buyer pays 25% VAT (15% on food) on arrival, plus customs duty on clothing and food, plus the carrier's own customs fee. VOEC goods are exempt from customs duty and the buyer pays nothing more on arrival.
Worked example (our arithmetic at the 25% standard rate): an order of NOK 800 including shipping, from a shop that is not registered, means NOK 200 VAT for the buyer, plus whatever the carrier charges for customs clearance. The same order from a VOEC shop costs NOK 1,000 at checkout and nothing more. Customs duty is only added for clothing and food.
Checklist for sellers shipping to Norway
- Marketplace sale: let Etsy or eBay charge the VAT, and use their label or check their VOEC number is in the customs data.
- Own shop: decide whether to register for VOEC (required from NOK 50,000 a year) and charge 25% (15% food, 0% books) on goods and shipping.
- Give your 7-digit VOEC number to the carrier digitally, not only on the label.
- Keep each item under NOK 3,000, converted at the time of sale; one bigger item makes the whole parcel go through normal clearance.
- Do not sell food, supplements, alcohol or tobacco under VOEC.
- Describe goods precisely on the customs form; see how to fill in CN22 and CN23.
Our landed cost calculator does not cover Norway yet (it covers the US, UK, EU, Canada and Australia), so use the rates above. Compare with selling to Switzerland, the EU's IOSS scheme and the UK's £135 rule, or read DDP vs DAP for small sellers.
This page is general information, not legal, tax or customs advice. VOEC registration has its own conditions; check the Norwegian Tax Administration's pages before registering. See the disclaimer.
Sources for this page
- Registration in the VOEC Register, Skatteetaten (Norwegian Tax Administration). Accessed 30 Oct 2026. Verified
- Sell, charge and ship goods to Norway: guidelines for the VOEC scheme (v1.8, 21 December 2023), Skatteetaten (Norwegian Tax Administration). Accessed 30 Oct 2026. Verified
- Shopping from a VOEC-registered online shop (updated 27 Nov 2025), Tolletaten (Norwegian Customs). Accessed 30 Oct 2026. Verified
- Sending goods under the VOEC scheme, Skatteetaten (Norwegian Tax Administration). Accessed 30 Oct 2026. Verified
- Online shops registered in the VOEC register, Skatteetaten (Norwegian Tax Administration). Accessed 30 Oct 2026. Verified
- Shopping from an online retailer that is not VOEC-registered (updated 27 Nov 2025), Tolletaten (Norwegian Customs). Accessed 30 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.