European e-commerce VAT directive

The European e-commerce VAT directive (2002/38/EC from 7 May 2002) is a directive in the European Union which regulates value added tax of sales to consumers in EU and EEA countries.^[1]

A consequence of the directive is the Norwegian VAT On E-Commerce (VOEC) scheme, which was implemented in Norway starting in 2020.^[2] To avoid a customs clearance fee, foreign webshops selling goods to consumers in Norway need to register in the VOEC registry of the Norwegian Tax Administration.^[3]

See also

• Import One-Stop Shop (IOSS), an EU-wide scheme with similarities to the VOEC^[4]