VOEC and OSS are two VAT schemes that affect Nordic ecommerce businesses selling to consumers in Norway and across the EU. This guide explains what each scheme covers, when they apply, and how to configure your ERP system correctly.
VOEC — selling to Norway
VOEC (VAT on E-Commerce) is a Norwegian scheme for foreign sellers shipping goods to Norwegian consumers. If you sell goods valued under NOK 3,000 per item to Norwegian customers, and your total sales to Norway exceed the registration threshold, you must register for VOEC with the Norwegian Tax Administration (Skatteetaten).
Under VOEC, you charge Norwegian VAT (25% for most goods) at the point of sale and report it quarterly to Skatteetaten. The customer does not pay customs duties at delivery.
In practice for your ERP: Each order shipped to Norway under VOEC needs to be booked on a dedicated Norwegian VAT sales account with the correct VAT code. If you use Fortnox, you add a separate sales account for VOEC sales and map it in your integration.
OSS — selling to EU customers
OSS (One Stop Shop) is an EU scheme that simplifies VAT reporting for businesses selling to consumers in multiple EU countries. Instead of registering for VAT in every country you sell to, you register in your home country and report all EU sales in one quarterly declaration.
You need to register for OSS if your total B2C sales to other EU countries exceed EUR 10,000 per year.
The key requirement: Each EU country has its own VAT rate and requires sales to be booked on a dedicated sales account for that country. For a Swedish business using Fortnox selling to Germany, France, and the Netherlands, that means three separate sales accounts, each with the correct VAT rate for that country.
Configuring your ERP for VOEC and OSS
In Fortnox:
- Add VAT rates for each EU country you sell to (and Norwegian VOEC rate)
- Create dedicated sales accounts for each country
- In Junipeer, map each country to its sales account and VAT rate
Once configured, Junipeer automatically routes each order to the correct account based on the customer’s shipping country. You don’t need to manually classify orders.
Reporting
- VOEC: Quarterly via Skatteetaten’s online portal
- OSS: Quarterly via your home country’s tax authority (Skatteverket in Sweden)
Your ERP should produce the VAT amounts per country for each reporting period. With correct account mapping in Fortnox, this is a standard VAT report filtered by sales account.