This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

1. If you make local sales in Norway with a turnover of NOK 50,000 or more during a 12-month period, you will need to register in the Norwegian VAT Registry. If you are located in a For countryies that does not have mutual administrative assistance with Norway, it’s possible to register through a representative

2. Sellers located in Norway must provide valid VAT registration information in their Store Settings. Otherwise, VAT will be added to their BrickLink fees

On December 5, 2023, BrickLink implemented a tax solution for Norway.

Changes at a glance:

• Norwegian buyers will see VAT-exclusive prices from non-Norwegian sellers and VAT-inclusive prices from VAT-registered Norwegian sellers. 

• For orders that are imported into Norway where the value of each individual item is less than NOK 3,000, BrickLink will collect and remit VAT from buyers.

• For orders with items valued under NOK 3,000 that are imported into Norway, sellers will need to provide carriers with the BrickLink VOEC number. If sellers fail to do so, buyers may be charged VAT again by customs authorities.

• For orders containing items that are over NOK 3,000 and are being imported into Norway, VAT will not be collected by BrickLink. Buyers will need to pay VAT as part of the process of clearing the goods through customs. 

• Where BrickLink is responsible for collecting VAT on orders sent to a Norwegian delivery address, this amount will be shown separately at checkout.

• For orders where VAT was collected by BrickLink, a VAT invoice will be issued.

For goods under NOK 3,000, VAT is collected at the point of sale by BrickLink, while VAT collection for goods over NOK 3,000 is the responsibility of customs authorities.

If all individual items in the order are below NOK 3,000, VAT will be collected by BrickLink at checkout. Shipments with items that are above the threshold are subject to border taxation.

If an order contains both items that are over and below the threshold, seller may choose to split this order into separate shipments based on the threshold requirements.

The VAT On E-Commerce (VOEC) scheme is a simplified process of VAT collection, which happens at checkout, i.e. when VAT is collected and remitted by BrickLink. VOEC scheme only applies to low-value goods (items with value below NOK 3,000) that are imported into Norway.

Low-value goods that are imported into Norway require an accompanying registration number, or a VOEC number, as a means of identification. Failure to provide it may result in border crossing delays and/ or double taxation as well as customs fee.

Non-Norwegian sellers who are selling goods to Norwegian buyers must ensure that they have on-site payment methods activated in their Store Settings. Not having on-site payment methods available will prevent buyers from placing orders in your store.

How VAT appears on the Order Detail page when it’s collected by BrickLink

Quotes received page column has been updated to Tax BL collected.

Tax in the screenshots below applies to VAT in the EU, UK and Norway, GST for Australia and New Zealand, or sales tax for the US.

Seller hovers over amount to show which country's tax rate is charged.

For orders shipping into Norway from outside of Norway, sellers should include the downloadable order receipt with the parcel for customs purposes. Sellers can download the receipt from the Order Detail page.

Order receipt becomes available as soon as an order is paid for, for orders where BrickLink collected VAT. Sellers will be able to see the amount of VAT that had been collected.

Sellers are required to ensure that VOEC number issued by BrickLink is provided to Norwegian Customs authorities for each order that contains only low-value items.

Failure to provide a VOEC number from BrickLink may result in errors and delays because an order’s value would have to be identified at the border.

How to provide the VOEC number digitally:

• Freight by postal service:

Provide the VOEC number (7 digits) via «electronic advance data» (M33/ITMATT V1.) when booking the freight from your local postal service. Enter your 7-digit VOEC number in the ITMATT field «sender.identification.reference».

• Freight by other transporters, for example couriers, express delivery services:

Enter your VOEC number (7 digits) in the EDI message or via API as directed by the carrier when booking the freight.

You can find up-to-date information on how to sell goods within the VOEC scheme to Norwegian consumers here. If you have questions about how to provide your VOEC number digitally, please contact the carrier of your goods

To ensure that tax is refunded in full for all tax-eligible orders, sellers should use the refund feature. The refund page can be accessed from the Issue Refund link on the Order Detail page.

On the refund page, there will be a calculator that helps see how much money will be refunded from the seller and how much VAT will be refunded from BrickLink.

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

For orders that are imported into Norway where the value of each individual item is less than NOK 3,000 even when the total item value exceeds NOK 3,000, BrickLink will collect VAT at checkout.

For orders with individual items valued over NOK 3,000 that are imported into Norway, VAT will not be collected by BrickLink. Buyer will need to pay VAT to customs authorities.

When a package ships internationally, it may be subject to additional import taxes, customs duties, and/or fees imposed (e.g. handling fees) by the Norwegian tax authorities. These charges are typically due once the package arrives in Norway. You, the buyer, are responsible for paying these additional costs.

For orders where each item’s individual value is less than NOK 3,000, BrickLink will collect VAT from buyers on orders shipping into Norway that are dispatched from outside Norway. 

Sellers not supporting orders less than NOK 3,000:

Buyers in Norway will see this notification when buyer is in a store where BrickLink needs to collect VAT for orders under the NOK 3,000 threshold, and the seller does not offer on-site payment.

To ensure BrickLink can correctly handle tax, it is required that all payments and refunds for such orders be completed through the BrickLink interface. Please do not pay the seller directly.

How VAT appears on the Order Detail page when BrickLink collects VAT.

BrickLink will provide refunds of VAT when applicable. It is recommended to work with the seller of the product(s) instead of off-site methods to receive full refunds.