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New customs legislation in Norway

New customs legislation will be introduced from 1 January 2023. Most of the existing legislation will be continued in a new form, but there ...

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VAT on e-commerce (VOEC) - our experience so far

In the new e-commerce scheme, non-established suppliers and online marketplaces are liable to account for VAT on sale of low-value goods to ...

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VAT on e-commerce from 1 April 2020

As from 1 April 2020, non-established sellers / online marketplaces will be liable for VAT on cross-border B2C sales of low-value goods to ...

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VAT registration obligation in Norway for foreign suppliers?

Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also ...

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VAT registration obligations in Norway for non-established suppliers

Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large ...

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Intra-group transactions under scrutiny by the customs authorities

Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine ...

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