What’s VOEC and how does EEA-not-EU affect my Norwegian store?

Norway is in the EEA (European Economic Area) but not the EU. That has two big checkout implications:

• VOEC scheme (VAT On E-Commerce) — foreign sellers (e.g. EU stores shipping into Norway) must register with the Norwegian Tax Administration and collect 25% MVA at checkout on consumer goods under NOK 3,000. The package then crosses the border tax-paid — no customs delay. Above NOK 3,000, full customs declaration + duties apply (slow, expensive, customer-paid).
• Customs declaration above NOK 3,000 — shipper must lodge a customs declaration; carrier (Posten / Bring / DHL) handles clearance and charges customs fees to the buyer. Often surprises customers with NOK 200–400 extra fees at the door — a common abandonment trigger.

For Magento stores selling into Norway from abroad: register for VOEC, collect MVA at checkout on items ≤NOK 3,000, ship VOEC-marked. For stores based in Norway selling abroad: collect EU VAT via IOSS (under €150) or distance-selling thresholds. We configure both flows in tax_zone rules + customer-group logic.