With the introduction of changes in the Norwegian tax regulation as of January 1st 2024, Glopal will become the “deemed supplier” for all B2C distance sales of goods with a value <3000 NOK (~300€). Indeed, Glopal is considered as an electronic interface that is facilitating the sale between you, the Merchant, and the end buyer located in Norway.
What will change as of January 1st, 2024:
If you are using Glopal’s checkout
- Glopal will be liable to declare all B2C sales made to Norway-based customers, under the VOEC scheme. In practice, Glopal will have to collect the Norwegian VAT on transactions within the scope of the new obligation (so on all sales of goods with value < 3000 NOK).
- Glopal will remit the VAT collected to the Norwegian Tax authority under the VOEC scheme.
- You, Merchant, will not be any more liable for VAT collection and remittance for all sales of goods with value < 3000 NOK.
If you are not using Glopal’sl checkout please note that you will have to register on your own to the VOEC to declare and remit the VAT in Norway for sales of goods with value < 3000 NOK (We encourage you to read more about it via the official Norwegian Tax authorities site via this link).
NOTE that the VOEC tax collection scheme is applicable on item value level, not on cart value level. For instance, if a cart consists of 2 items
- Item #1 = 2,900 NOK
- Item #2 = 3100 NOK
Glopal will only be liable to collect and remit the item #1 tax value.
We want to highlight that due to applicable Norwegian legislation, there is no possibility to avoid the implementation of this new obligation; Glopal will always be liable to the Norwegian Tax authority for all sales of goods with a value < 3000 NOK.
IMPORTANTl: If you are currently using Glopal’s checkout but not Glopal’s shipping solutions, please find Glopal’s VOEC number: 2084155 to be used from January 1st 2024 onwards