Norway (Norwegian VAT (MVM))

Norwegian VAT (MVM) is a requirement for sellers who sell into Norway. You need to enable the following settings to allow your sellers to assume liability for sales in Norway. You can also indicate if they are registered to pay VAT on Electronic Commerce (VOEC). This is the Norwegian legislation that is equivalent to VAT in the European Union (EU).

In Norway, if all the goods in a consignment are below 3,000 Norwegian Krona (NOK), then they are eligible for VAT on e-Commerce (VOEC).

If only some of the items in a consignment are below the 3,000 NOK threshold, then the seller or marketplace can declare the goods that are under the threshold as qualifying for VOEC. The non-qualifying goods are charged VAT import tax.

Alternatively, the seller or marketplace can declare all the goods as not qualifying for VOEC, and the VAT import tax is charged on all goods instead.

More information about consignments is provided in the Consignments topic.

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Caution

Norwegian legislation does not support 3-party B2B sales for physical goods in Norway and so it is not supported by Vertex for Marketplaces. If you try to process such a sale, the tax_liability_owner_code field that is returned in the API response will be blank, even if the marketplace is liable as it is an -party sale. The service does support 2-party B2B sales. More general information about 2-party sales is provided in the 2-Party Sales Mode topic.

Marketplace Settings

Marketplaces who are registered to pay tax in Norway can partake in a scheme known as VAT on Electronic Commerce (VOEC).

You can indicate this using the special_tax_registration setting in the Marketplace settings for the NO region. For example:

"NO": {
                        "taxation": {
                            "physical": {
                                "is_seller_located_within_region": true,
                                "special_tax_registration": "VOEC"
                            }
                        }
                    },

Seller Settings

The seller must be configured as registered in Norway and physical tax must be enabled for Norway. You can configure these settings in the sellers' settings.

For example:

{
    "settings": [
        {
            "effective_from": "1970-01-01",
            "value": {
                "countries": {
                    "NO": {
                        "taxation": {
                            "physical": {
                                "is_seller_registered": true,
                                "is_physical_tax_enabled": true,
                                "seller_tax_number": "MARKETPLACE_Norway"
                            }
                        }
                    }
    ]
}