The European e-commerce VAT directive (2002/38/EC from 7 May 2002) is a directive in the

European Union The European Union (EU) is a supranational union, supranational political union, political and economic union of Member state of the European Union, member states that are Geography of the European Union, located primarily in Europe. The u ...

which regulates

value added tax A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared wi ...

of sales to consumers in EU and EEA countries. A consequence of the directive is the Norwegian VAT On E-Commerce (VOEC) scheme, which was implemented in Norway starting in 2020. To avoid a customs clearance fee, foreign webshops selling goods to consumers in Norway need to register in the VOEC registry of the

Norwegian Tax Administration The Norwegian Tax Administration () is a government agency responsible for resident registration (''National Population Register'') and tax collection in Norway. The agency is subordinate to the Ministry of Finance and is based at Helsfyr in Oslo. ...

References

External links

Official list of stores and marketplaces registered in the VOEC - The Norwegian Tax Administration

Official information on VOEC - The Norwegian Tax Administration (English)
Socioeconomics Tax E-commerce

See also

References

External links