EU IOSS rules
The EU introduced the Import One-Stop Shop (IOSS) scheme to simplify customs clearance and VAT registration for low-value consignments sent to private individuals in Europe. On 1 July 2021, the VAT exemption for goods worth up to €22 imported from outside the EU was abolished. This means that private consumers in the EU must pay VAT on all parcels they receive from countries outside the EU, regardless of their value.
The Import One Stop Shop (IOSS) is an optional scheme in the VAT One Stop Shop portal that makes it easier to import goods from outside the EU under the new rules.
Through the import scheme, you can report and pay VAT monthly on goods you sell through distance selling (e-commerce) to private consumers in the EU. You must ship the goods directly to the consumer from a country outside the EU. This means the consumer will not receive an additional bill for VAT and fees when the package arrives. The actual value of the consignment must not exceed EUR 150.
Once you have registered your business for the scheme, you will receive an import number (IOSS number), which you must include on the customs declaration when importing goods. This allows the customs authorities to see that you account for VAT on the value of the goods through the VAT One Stop Shop. The goods can then be delivered directly to the consumer without being held at customs.
By using the IOSS scheme, your Norwegian business can send goods directly to customers throughout the EU while maintaining its IOSS registration in another country, such as Denmark. This means you do not need to send the goods via the country where you are registered for IOSS.
You cannot use the import scheme when selling goods subject to excise duty, such as tobacco and alcohol.
You can register for the IOSS scheme through an intermediary who handles VAT reporting. However, simplified arrangements in Denmark and Sweden allow Norwegian businesses to manage VAT reporting themselves from Norway, without an intermediary. You can read more about the EU's IOSS scheme in Swedish on the Swedish Tax Agency's website or in Danish on the Danish Tax Agency's website.