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Frequently asked questions · Buying and selling across borders

Is Norway part of the EU for VAT?

No. The EEA does not make Norway an EU country for VAT.

No. Norway is part of the European Economic Area, but not of the EU. The EEA Agreement does not cover the customs union or taxation. For VAT, Norway is therefore a third country. A sale to Oslo is an export, exempt from VAT. A purchase in Bergen is an import, with import VAT.

Norway: in the EEA, not in the EU

  • In the EEANorway is part of the European Economic Area.
  • Not in the EUNorway is not a member.
  • Not in the customs unionThe EEA Agreement does not cover the customs union or taxation.

For VAT, Norway is a third country. Iceland and Liechtenstein are in the same position.

Iceland and Liechtenstein are in the same position: EEA, but not EU. Liechtenstein also follows Swiss VAT.

On a sale you invoice without VAT if you can show that the piece left the EU. That holds for a margin good too. Keep the export evidence with the piece.

On a purchase you pay import VAT, and the Norwegian margin scheme does not come with the piece. Here is why for the UK; Norway works the same way. This holds the same way in Belgium, the Netherlands and France.

Crossing the border with Norway

Sale to Oslo

ExportNo VAT, if you can show the piece left the EU. Also for a margin good.

Purchase in Bergen

ImportYou pay import VAT. The Norwegian margin scheme does not come with the piece.

Keep the export evidence with the piece. This holds in Belgium, the Netherlands and France.

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Selling a margin good abroad What is import VAT calculated on? What about Switzerland? All frequently asked questions

Also worth knowing

What is import VAT calculated on?

On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.

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Is Switzerland part of the EU for VAT?

No. Switzerland is not an EU member and is not part of the customs union. Liechtenstein and the German village of Büsingen fall under Swiss VAT. If you sell a piece to Geneva or Vaduz, that is an export: exempt from VAT, also under the margin scheme. If you buy there, it is an import: a customs declaration and import VAT.

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