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What DDP means when you ship goods to Norway
DDP stands for Delivered Duty Paid. Under Incoterms 2020, it is the delivery term that gives the seller the heaviest operational and tax burden.
You arrange the transport, clear the goods for import, pay customs duties and import VAT, and deliver the goods to the agreed destination in Norway. The buyer receives a landed delivery with no customs advance, no import VAT payment and no unexpected carrier invoice.
That commercial comfort has a price. In Norway, DDP is not a simple shipping option. It turns the seller into the party responsible for the Norwegian import flow.
For a wider view of Norwegian MVA rates and registration logic, connect this article with our guide to VAT in Norway.
Why DDP is more demanding in Norway than in the EU
Norway belongs to the EEA, but it is outside the EU customs union and outside the EU VAT area. That point changes the entire treatment of a DDP sale.
Each shipment to Norway is a real import. The goods must be declared to Norwegian Customs, known as Tolletaten. The import declaration must show the customs value, HS code, origin, importer details and applicable customs duties.
EU simplifications do not follow the goods into Norway. OSS does not apply. IOSS does not apply. EU intra-Community reverse charge rules do not apply. An EU EORI can help you export from the EU, but it does not identify you as the importer in Norway.
For the Norwegian side of the transaction, you need local identifiers and local access routes:
an organisation number issued through Bronnoysundregistrene
a TRK Customs Customer ID where required for customs declarations
access to Altinn for filing and administration
registration and reporting with Skatteetaten for MVA
operational coordination with Tolletaten and your freight forwarder
Who is the importer of record under DDP?
Under DDP, the seller is the importer of record. Your company name, Norwegian identifier and customs setup are used for the import declaration. You remain liable for import VAT, customs duties and the accuracy of the customs data.
A freight forwarder can still file the declaration on your behalf. Depending on the mandate, the forwarder may act in direct or indirect representation. That does not remove your responsibility as the party selling under DDP.
The importer of record point is also where many projects fail. A foreign seller may have a valid VAT number in France, Germany or Poland, and an EU EORI, but those identifiers do not create a Norwegian import profile. Norway requires a Norwegian route through Bronnoysundregistrene, Tolletaten and, where taxable sales are made, Skatteetaten.
VAT obligations for a foreign seller selling DDP in Norway
Norwegian VAT is called MVA, short for merverdiavgift. The standard MVA rate is 25%. Reduced rates apply at 15% for foodstuffs and 12% for passenger transport, accommodation, public broadcasting and certain admission services.
When a DDP flow creates taxable supplies in Norway, a foreign non-established seller should register for MVA before the first taxable sale. The NOK 50,000 turnover threshold is often quoted, but it mainly concerns businesses established in Norway. For non-resident sellers acting as importer of record and supplying Norwegian customers, waiting for the threshold can create customs, invoicing and deduction problems.
Once registered, the seller can use the deferred import VAT mechanism. Instead of paying import VAT in cash at the border, the taxable basis is reported through the Norwegian system and import VAT is declared in the periodic MVA return. Where the input VAT is deductible, this protects cash flow.
The ordinary MVA return is filed through Altinn for 6 bi-monthly periods per year. The standard deadline is the 10th day after the following month, with one important exception: the May-June period is due on 31 August. A return is still required when there are no transactions for the period.
For the practical filing calendar, see our guide to the Norway VAT return.
Organisation number, TRK and Altinn: the operational sequence
A DDP project needs identifiers in the right order. Do not start with the invoice template or the checkout configuration. Start with the legal and customs identity.
The usual sequence is:
Confirm whether the seller has an establishment in Norway or is a foreign non-established business.
Apply for a Norwegian organisation number through Bronnoysundregistrene where required.
Confirm the customs identifier needed for import declarations, including the TRK Customs Customer ID where the business does not have the relevant Norwegian business number for customs purposes.
Set up the MVA registration with Skatteetaten before taxable DDP sales start.
Confirm Altinn access and delegation rights for filings, messages and authorisations.
Align the freight forwarder setup with your importer of record status.
The organisation number and TRK point should be clarified early because your first shipments can be delayed if the customs declaration cannot be matched with the right importer.
Do you need a tax representative in Norway?
For many EEA-established businesses and UK businesses, a Norwegian tax representative is no longer legally mandatory for MVA registration because Norway has mutual assistance arrangements with these jurisdictions.
For non-EEA businesses, and for cases that fall outside the exemption list, a representative may still be required. Even when it is not mandatory, appointing a local tax agent is often useful because Norwegian DDP sales involve several interfaces: Skatteetaten for MVA, Tolletaten for customs, Altinn for filing and authorisations, and the freight forwarder for import data.
This is especially relevant if you sell regularly, use multiple carriers, have B2B and B2C flows, or need to recover import VAT without cash-flow disruption.
For the service model, see our page on a fiscal representative in Norway.
VOEC or ordinary DDP registration for B2C e-commerce
VOEC, VAT On E-Commerce, is Norway's simplified scheme for foreign sellers and marketplaces selling low-value goods to Norwegian consumers.
VOEC can apply when the sale is B2C and each item is valued under NOK 3,000. The limit applies per item, not per shipment. The seller collects Norwegian VAT at checkout, uses its VOEC number and files quarterly VOEC returns.
This is not the same as ordinary DDP. VOEC is designed for eligible low-value B2C goods. It does not apply to B2B sales, items above NOK 3,000, foodstuffs, alcohol, tobacco, medicines, restricted goods or several excise categories.
If the goods fall outside VOEC, the transaction moves back to ordinary import clearance. That is where MVA registration, importer of record status and DDP customs setup become central.
DDP or DAP: which model should you choose for Norway?
DDP and DAP create very different customer experiences.
Under DDP, the seller handles import clearance, customs duties and import VAT. The Norwegian customer receives the goods with a landed price. This is usually the best commercial experience for e-commerce, premium B2B sales and customers that do not want to manage import formalities.
Under DAP, the seller delivers the goods to the agreed place, but the buyer remains responsible for import clearance, customs duties and import VAT. DAP is simpler for the seller, but the buyer may face carrier fees, cash advances and delays at delivery.
For a structured B2B buyer with its own customs setup, DAP can work. For a consumer or a customer expecting an all-inclusive price, DDP is often stronger commercially, provided the seller has the Norwegian VAT and customs setup to support it.
Checklist before your first DDP shipments to Norway
Before shipping DDP to Norway, validate these points:
Establishment status: confirm whether you are Norway-established, EEA-established or non-EEA.
MVA position: register before the first taxable sale if you are a foreign non-established seller making taxable DDP supplies in Norway.
Organisation number: obtain the Norwegian business identifier where required through Bronnoysundregistrene.
TRK Customs Customer ID: confirm with Tolletaten or your forwarder whether this is required for your customs declarations.
Altinn access: check that your team or tax agent can file, receive messages and manage authorisations.
HS codes: validate the customs classification of each product.
Customs value: include product value, freight, insurance and other relevant costs according to customs rules.
Origin evidence: keep origin certificates or preferential documents where relevant.
VOEC decision: use VOEC only for eligible B2C goods under NOK 3,000 per item.
Carrier setup: confirm that the carrier can clear imports with your Norwegian importer details.
Invoicing: show Norwegian MVA correctly where the sale is taxable, with the right currency, identifiers and customer details.
Reporting calendar: block the 6 MVA periods, including the May-June deadline on 31 August.
If you also need to structure invoices after registration, read our guide on how to invoice a client in Norway.
Need support selling DDP in Norway?
A clean DDP flow in Norway combines VAT compliance, customs preparation and local administrative access. The weak point is rarely one form. It is usually the connection between MVA registration, importer of record status, TRK customs data, Altinn access and carrier execution.
Eurofiscalis can help you assess your DDP model, secure Norwegian MVA registration, coordinate tax representation where needed and set up the reporting routine before the first taxable sale. See our guide on the VAT return in Norway.
If your question is specifically about registration, start with our guide on the Norway VAT number. Learn how to get a VAT number in Norway.
See also: international transport VAT rules · Norway exports · EU employer Norway guide
FAQ
Do I need a Norwegian VAT number to sell DDP in Norway?
For a foreign non-established seller acting as importer of record and making taxable supplies in Norway, MVA registration should be secured before the first taxable sale. The NOK 50,000 threshold is mainly relevant to businesses established in Norway.
Without the correct MVA setup, you may face import VAT cash advances, invoicing errors and blocked customs processes.
What VAT rate applies to DDP sales in Norway?
The standard Norwegian MVA rate is 25%. A reduced rate of 15% applies to foodstuffs, and a 12% rate applies to passenger transport, accommodation and certain cultural or sporting services.
Most manufactured goods sold DDP to Norwegian customers fall under the 25% standard rate.
Can I use VOEC instead of ordinary MVA registration?
VOEC can be used for eligible B2C sales of low-value goods where each item is under NOK 3,000. It is not available for B2B sales, items above NOK 3,000, foodstuffs, alcohol, tobacco, medicines, restricted goods or several excise categories.
If your sale falls outside VOEC, use the ordinary import and MVA registration route.
Does an EU EORI work for importing goods into Norway?
No. An EU EORI may be useful for export formalities on the EU side, but it does not identify you as the Norwegian importer of record.
For Norway, you must handle the local identifier route, including the organisation number and TRK Customs Customer ID where required.
Who pays import VAT under DDP in Norway?
The seller pays or accounts for import VAT because the seller is the importer of record under DDP.
If the seller is registered for Norwegian MVA, import VAT can generally be handled through the deferred import VAT mechanism in the periodic MVA return, which avoids a cash payment at the border when the VAT is deductible.
How often are Norwegian MVA returns filed?
Ordinary MVA returns are filed for 6 bi-monthly periods each year through Altinn. The general deadline is the 10th day after the following month.
The May-June period is the key exception: it is due on 31 August. A return must be filed even for periods with no transactions.
What is the difference between DDP and DAP in Norway?
Under DDP, the seller is responsible for import clearance, customs duties and import VAT. The customer receives a landed delivery.
Under DAP, the buyer remains responsible for import clearance and import taxes. DAP is simpler for the seller, but it can create delivery delays and unexpected costs for the Norwegian customer.
Countries concerned
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