European e-commerce VAT directive

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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[edit]


  1. ^ Anonymous (2016-09-13). "Modernising VAT for cross-border e-commerce". Taxation and Customs Union - European Commission. Retrieved 2020-10-15.
  2. ^ "VAT On E-Commerce - VOEC". The Norwegian Tax Administration. Retrieved 2020-10-15.
  3. ^ "The VOEC scheme - Norwegian Customs". Retrieved 2020-10-15.
  4. ^ EU innførte IOSS-ordningen fra 1. juli - Tolletaten

External links[edit]