Introduction of Norwegian VAT

When: From 1 April 2020

Where: US, UK, DE, AU, FR, IT, ES, CA, SEA, APAC, except LTAM

What: The Norwegian Tax Administration will implement a change to the country’s Value Added Tax (VAT) rules that will affect all eBay sellers who sell and ship to buyers in Norway.

Norway is introducing an import VAT on cross-border sales to consumers in Norway. The new import VAT applies to low value goods up to a value of NOK 3,000 (shipping, insurance and tax not included). Current import VAT relief for goods valued below NOK 350 is removed.

Marketplaces, such as eBay, will now be liable to collect and pay VAT to the Norwegian authorities. eBay will collect the tax at checkout from buyers and fully pass it on to the Norwegian authorities.

If you sell items to buyers in Norway from outside the country, be aware that this change will now add 25% to your item selling price at checkout.

Nothing changes for items above NOK 3,000, your business is still responsible for collecting VAT.

What action do you need to take?

Please make yourself familiar with the new Norwegian customs declaration requirements.