Norway introduces a simplified VAT regime for low-value goods.

2 April 2020

From 1 April 2020, the Norwegian government has introduced changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping goods directly to consumers in the country.

Under these new rules, the VAT liability for low-value imports up to a value of NOK 3,000 (approx. £270) shifts from the consumer to the non-resident supplier. This means that subject to meeting the NOK 50,000 (approx. £4.5k) registration threshold, non-resident suppliers would need to VAT register to report and remit VAT in the country.

Please see our previous article here for further information on this new regime. You can also see the information published by the Norwegian tax authorities by clicking here.