European e-commerce VAT directive explained

The European e-commerce VAT directive (2002/38/EC from 7 May 2002) is a directive in the European Union which regulates value added tax of sales to consumers in EU and EEA countries.^[1]

A consequence of the directive is the Norwegian VAT On E-Commerce (VOEC) scheme, which was implemented in Norway starting in 2020.^[2] 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.^[3]

See also

• Import One-Stop Shop (IOSS), an EU-wide scheme with similarities to the VOEC^[4]

References

1. Web site: Anonymous. 2016-09-13. Modernising VAT for cross-border e-commerce. 2020-10-15. Taxation and Customs Union - European Commission. en.
2. Web site: VAT On E-Commerce - VOEC. 2020-10-15. The Norwegian Tax Administration. en.
3. Web site: The VOEC scheme - Norwegian Customs. 2020-10-15. Toll.no. en.
4. Web site: EU innførte IOSS-ordningen fra 1. juli - Tolletaten . 2022-05-22 . 2022-05-17 . https://web.archive.org/web/20220517010908/https://toll.no/no/verktoy/regelverk/nytt-fra-tolletaten/eu-innforte-ioss-ordningen-fra-1.-juli/ . dead .

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)