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.