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.

LATEST NEWS

Separate EORI number for Northern Ireland required

HMRC have recently confirmed that businesses who import and export goods from Northern Ireland (NI) will need a special Economic Operator Identification Number...

SEE MORE
LATEST NEWS

Fiscal representation not required in France for UK...

The French tax authorities have confirmed that UK businesses will not have a requirement to engage a fiscal representative when the Brexit transition period...

SEE MORE
LATEST NEWS

UK Intrastat still required after Brexit

The UK tax authorities have confirmed that English, Welsh and Scottish businesses importing goods into the UK from the EU will still be required to prepare and...

SEE MORE

Gated Content

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