Norway to remove low-value import from 2020

7 January 2019

From 1 January 2020, the Norwegian government have voted to remove the low-value import VAT exemption threshold on goods imported into the country.

Currently, this threshold allows companies to import goods into Norway at a value of less than NOK 350 (approx. €35), VAT free.

However, in an effort to remove the unfair advantage that this gives non-resident providers over resident providers of the same goods, the Norwegian government will remove the low-value threshold. This will mean that non-resident providers will have an obligation to register and account for VAT on the sale of the low-value goods when their annual sales exceed the NOK 100,000 (approx. £13,500) VAT registration threshold in the country.

LATEST NEWS

UPDATE: Philippines implements VAT on e-services...

The Bureau of Internal Revenue (BIR) recently executed implementing regulations (Revenue Regulations 003-2025) which will introduce VAT on digital services...

SEE MORE
VAT news
LATEST NEWS

European Commission grants extension of VAT split...

Despite deviating from Article 226 of Directive 2006/112/EC of the EU VAT Directive, Poland has been allowed to carry on using their VAT split payments regime...

SEE MORE
VAT news
LATEST NEWS

Ecuador switches to VAT registrations from withholding...

A new law, passed in Ecuador during December 2024, imposes VAT registration obligations for foreign providers of electronic services to consumers. Previously...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.