European e-commerce VAT directive

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. ↑ Anonymous (2016-09-13). "Modernising VAT for cross-border e-commerce" (in en). https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en.
2. ↑ "VAT On E-Commerce - VOEC" (in en). https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/.
3. ↑ "The VOEC scheme - Norwegian Customs" (in en). http://www.toll.no/en/online-shopping/e-commerce
what-changed-on-1-april/the-voec-scheme/.
4. ↑ EU innførte IOSS-ordningen fra 1. juli - Tolletaten

## 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)

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