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.