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Norway has a new way of regulating import sales tax

A new procedure for the VAT return for imported goods will become effective in Norway on January 1, 2017.
A group of colorful single-family homes in rural Norway.
A colorful sea of single-family homes in rural Norway.

What is new is

  • the VAT return no longer needs to be processed as part of the customs declaration

  • and the sales tax therefore also no longer needs to be paid when the goods are imported.

Instead,

  • the VAT return and settlement are addressed subsequently using the new reporting form for sales tax. However, this is possible only if the company is registered for sales tax in Norway. Companies that are not registered must continue to pay the import sales tax at the time the goods are imported.

The Norwegian Tax Administration: Changes in the VAT Return from 2017

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