Norway Value Added Tax (VAT) Frequently Asked Questions

Norway Value Added Tax (VAT) collection on remote services provided to Norway residents.

Subject to certain conditions, the Norwegian Government requires non-resident companies providing remote services to collect Norwegian VAT on these services when they are provided to Norwegian residents or people who are not registered for VAT. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Norwegian VAT ID as evidence that it is VAT-registered in Norway, the rule requires Amazon to collect and remit Norwegian VAT at a standard rate of 25% on Selling on Amazon fees charged to sellers who are residents of Norway.

Norwegian sellers who provide Amazon with their VAT ID will not have VAT of 25% applied to their Selling on Amazon fees.

To provide Amazon with your Norwegian VAT ID:

1. Log into Seller Central.
2. Under Settings, click Account Info.
3. In the section Tax Information, click VAT information.
4. From the list of countries, select Norway.
5. Type your 9-digit VAT ID, for example, XXXXXXXXXMVA.
6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.
7. Click Save.

To learn more, or understand how this may impact your Selling on Amazon account, please visit the Norwegian Tax Office website.

How does Norwegian VAT apply to my selling account?

If you are a resident of Norway, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Norwegian VAT unless you are VAT-registered and have provided Amazon with a Norwegian VAT as evidence that you are VAT-registered in Norway.

I am no longer a resident of Norway, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Norwegian VAT to my seller account?

Amazon is required to charge and remit Norwegian VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Norway. Amazon cannot refund Norwegian VAT without a valid Norwegian VAT ID on file.

How do I obtain an Norwegian VAT ID?

You may be eligible to register for a Norwegian VAT ID online by visiting your local tax office website or consult your tax and legal advisor.

I am not an Norwegian resident; will Amazon charge my account Norwegian VAT on fees?

If you are not a resident of Norway, Selling on Amazon fees through your selling account will not be subject to Norwegian VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Norway.

How is Norwegian VAT Charged?

Amazon will charge Norwegian sellers a standard rate of 25% VAT on the Selling on Amazon fees if the seller does not have a valid Norwegian VAT ID on file as evidence that it is VAT-registered.

Why is Amazon continuing to collect Norwegian VAT when I have provided a valid Norwegian VAT ID?

Amazon will not calculate and collect Norwegian VAT if you have provided a valid Norwegian VAT ID as evidence that you are VAT-registered in Norway.

However, there may have been VAT collected on the orders due to timing. Amazon calculates Norwegian VAT when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Norwegian VAT may have been collected on orders placed prior to the time when you had provided your Norwegian VAT.

I updated my information to reflect my current address, which is outside Norway. Why is Amazon continuing to collect Norwegian VAT?

Amazon calculates Norwegian VAT on fees when an order is placed, and collects it when an order is shipped. If the information you had provided at the time of the shipment indicated that you were a resident of Norway, then Norwegian VAT will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.

How do I receive a refund for previously-charged Norwegian VAT on my seller account?

You may request a refund for previously-charged Norwegian VAT once you have provided Amazon with a valid Norwegian VAT ID as evidence that you are VAT-registered in Norway.

To request a refund:

1. Submit your Norwegian VAT ID to Amazon by following the process listed above.
2. Contact Amazon Seller Support through the Contact us form.
   
   1. Click Selling on Amazon.
   2. Click Other issues and then Tax Questions.
   3. Under What are your tax questions, request a refund of the Norwegian VAT charged to your seller account.
3. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

Will Amazon provide me with an invoice for any Norwegian VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who have a valid Norwegian VAT registration number which will be emailed to the primary email address of the account. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices .

Where you do not provide a valid VAT registration number, you will see VAT on your listing/referral fees in your Seller Central selling account, under the Order Details page.