Amazon will collect Norwegian VAT on the sale of goods delivered to customers in Norway, ordered through any Amazon storefront, where:
Seller fulfilled packages (where Amazon has collected Norwegian VAT) will require additional information in order to clear customs in Norway, and be delivered to the customer. For these transactions, Amazon will calculate and collect Norwegian VAT from the customer at checkout, and remit this directly to the Norwegian Tax Administration.
Go to Norwegian VAT on Ecommerce Legislation to learn more about this change and the implications on your business.
You can identify orders on which Amazon has collected VAT under this legislation on the Manage Order page, when confirming the order on Seller Central.
Where Amazon is identified as collecting VAT, you must provide Amazon’s Norwegian VAT on eCommerce (NO VOEC) registration number to your chosen logistics carrier. The relevant NO VOEC number is unique to the relevant Amazon storefront through which the sale is made. Therefore, the NO VOEC number for a sale through one storefront may differ from the number for another storefront.
Amazon’s NO VOEC numbers for each storefront are as follows:
Storefront | Reporting Entity | VOEC Number |
---|---|---|
Europe | Amazon Services Europe Sarl | VOEC2034417 |
US | Amazon.com Services LLC | VOEC2029170 |
Japan | Amazon Japan G.K | VOEC2034662 |
Amazon is not responsible to collect and remit Norwegian VAT on these items. However, VAT, customs duty, and other import processing charges may apply upon delivery to Norway. You must ensure that any required taxes and duties are paid in advance of the customer receiving the item (for example, by using a “delivered duty paid” or “duties and taxes paid” service).
It is your responsibility to discuss with your carrier, how duties and taxes will be paid and to choose shipping methods that ensure that customers are not exposed to such payments or delays upon delivery of the goods. Note that, having buyers pay duties is in violation of the Amazon marketplace policies and can lead to suspension of your seller account. Contact your carrier to discuss your options regarding the payment of duties.
If you want your items shipped to customers in Norway with proper customs documentation automatically included, you have the option to get started with Fulfillment by Amazon (FBA) programs and services.