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Norway to Introduce New VAT Regime

Norway’s new value-added tax regime for e-commerce transactions will take effect April 1, according to a Feb. 21 KPMG post. As part of the regime, foreign suppliers of “low-value goods” will be required to calculate and collect VAT on their…

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sales into Norway, and VATs on e-commerce cannot be used for goods valued higher than NOK 3,000, or about $320, per item. Suppliers transporting the goods must ensure the “VAT on e-commerce information” is “available” to the Norwegian customs authority, “preferably in a pre-notification in digital format.”