Norway runs its own VAT scheme for foreign sellers of low-value goods, called VOEC. US brands selling parcels under the scheme threshold need registration, checkout VAT, and the VOEC number on every parcel.
Brands often assume their EU IOSS flow covers Norway because the customer experience feels similar: VAT at checkout, a scheme number on the parcel, no bill on delivery. Norway is not in the EU or its VAT area, so IOSS numbers mean nothing to Norwegian customs. Norway built VOEC for the same problem on its own terms.
The scheme covers low-value goods, generally those valued under 3,000 Norwegian kroner per item, sold by foreign suppliers to Norwegian consumers. Above that value, or outside the scheme, normal import handling applies and the buyer faces VAT and fees at the border instead.
Foreign sellers register for VOEC through the Norwegian Tax Administration, receive a VOEC number, and report and pay the VAT they collect on a simple periodic return. Registration is expected once you sell qualifying goods to Norwegian consumers, and marketplaces may collect on your behalf when the sale runs through them.
At checkout the brand charges Norwegian VAT, generally 25 percent, on the full price including shipping where the scheme requires it. That price must be the final price for the shopper. A Norwegian VOEC customer should never receive a second VAT demand from the carrier for a scheme parcel, which is why the number on the label matters so much.
The VOEC number must travel with the shipment data, in the electronic customs information and on the parcel documentation your carrier uses. If the number is missing or malformed, customs treats the parcel as an ordinary import: VAT is charged on delivery, a handling fee is added, and your checkout VAT becomes a refund argument.
Carriers and consolidators vary in how they pass scheme data. Test with real orders, confirm the number appears in the data your logistics partner transmits, and keep the test tracking records. Most VOEC problems are data problems, not tax problems, and they show up first as customer complaints about double charging.
Some goods are excluded or handled differently, including foodstuffs, alcohol, tobacco, and restricted items, and orders containing higher value items can fall out of the simplified flow. Mixed baskets are the trap: one item above the per item threshold or one excluded product can change how the whole consignment is treated.
B2B sales also sit outside the consumer scheme. If Norwegian businesses buy from you, they expect standard import handling in their own name. Keep VOEC checkout logic tied to consumer orders of qualifying goods, and route everything else through a clearly messaged delivered at place flow with taxes due on delivery.
Register before you market into Norway, add Norwegian VAT to checkout pricing for qualifying consumer orders, print and transmit your VOEC number on every scheme parcel, and set a calendar reminder for the periodic VOEC return. Reconcile Norwegian sales monthly so the return is a copy exercise, not a reconstruction.
Finally, write your Norwegian delivery promise in plain language on the product and checkout pages: taxes included, no extra charge on delivery for scheme orders. That one sentence prevents the support tickets and refused parcels that follow when shoppers cannot tell a legitimate border fee from a mistake.
Keep reading: How do US brands handle Swiss VAT and customs on low-value parcels?, What do US brands need to know about Australia GST on low-value imports?, and What happens when the EU ends the 150 euro duty exemption for low-value imports? cover the nearby cases in this series.
No. They solve the same problem but Norway is outside the EU VAT system, so VOEC is a separate Norwegian registration with its own number, return, and parcel data requirements.
Generally 25 percent, the standard Norwegian rate, applied at checkout to qualifying low-value goods sold under VOEC.
Customs treats it as a regular import. The shopper is charged VAT and a carrier handling fee on delivery, even though VAT was already collected at checkout, leading to refund demands.
No. It covers low-value goods for consumers, generally under 3,000 kroner per item, and some categories such as foodstuffs and alcohol are excluded or handled under different rules.