As Norway is not part of the EU, the EU One Stop Shop (OSS) scheme is not applicable for EU businesses selling to consumers in Norway.
Norway has a simplified VAT scheme for registration and reporting for non-established suppliers offering electronic services (e-services), including electronic communication services (VOES), and for low value goods (below NOK 3,000) sales (VOEC) to private individuals and non-business customers (B2C) in Norway.
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Web page updated on 17 Mar 2025 15:53