If VAT was paid twice on a VOEC purchase, you should normally claim it back from the online shop that took your payment. Ask for a refund of the VAT paid at checkout and provide evidence of both charges. Returning an ordinary imported item follows a different process.
Was VAT really paid twice?
Compare the shop's receipt with the carrier's tax statement. Two payments do not necessarily mean the same tax was paid twice.
VAT, called moms or merverdiavgift in Norwegian, is a tax on many goods and services. VOEC is a scheme where registered foreign online shops collect Norwegian VAT at checkout. It stands for “VAT On E-Commerce”. Skatteetaten, the Norwegian Tax Administration, explains the scheme and the refund route.
An extra bill may contain VAT, possible customs duty and a carrier fee. The fee pays for the carrier's work. It is not VAT. SamfunnPrep's guide to customs duty and VAT on foreign parcels explains the usual import process.
Start with three documents: the order confirmation, the shop's itemised receipt and the import bill. Find the item each charge concerns. If the order has several parcels, use tracking numbers to connect them.
Check particularly whether the shop charged Norwegian VAT. A line saying “tax” is not enough to prove this. Ask the seller to explain an unclear tax charge. Similar amounts do not settle the matter either.
Who refunds double VOEC VAT?
Contact the online shop that took payment. For double VOEC VAT, ask the shop to refund the VAT collected at checkout.
Skatteetaten's guidance on foreign online purchases clearly states this, as checked on 4 October 2026. Incorrect labelling or another shipment error may cause VAT to be charged on import too. Show that both VAT amounts were charged.
Tolletaten, Norwegian Customs, and Skatteetaten cannot refund the VAT collected by the shop in this double VOEC situation. Sending a receipt to a public authority is therefore insufficient. Payment services that processed the payment are not the right recipient of this tax refund claim either.
If you bought through a marketplace, find who actually took payment for the item. It may be the marketplace. Use the order and receipt to establish this. Do not send the claim only to a subcontractor that did not take payment.
You can ask the carrier what its bill contains and request documents. That differs from claiming a refund of VAT paid to the VOEC shop. Skatteetaten's separate page on overpaid VAT explains the distinction.
What should you send to the shop?
Send a short claim with the order number, item, amount and evidence of both VAT payments. Explicitly ask for a refund of the VAT collected at checkout.
Use this checklist:
- Note the order number and purchase date.
- Find the receipt showing VAT charged by the shop.
- Find the carrier's tax statement.
- Include proof of payment if the statements do not show the amounts were paid.
- Connect the documents to the same item using order and tracking numbers.
- State the VAT amount you want refunded.
Provide the full breakdown of the import bill, not just its total. This makes VAT easier to separate from customs duty and fees. Keep originals even when sending photos or copies.
You could write:
I purchased [item] in order [number] on [date]. The receipt shows [amount] in Norwegian VAT paid at checkout. VAT was also charged when the same item entered Norway. I attach both statements and proof of payment. Please refund the VAT you collected at checkout. Please confirm the amount and how the refund will be made.
The template is an aid, not a guaranteed outcome. Use only amounts shown in the documents. Send it through the shop's or marketplace's secure customer service channel and save the case number.
How do you separate VAT from other costs?
Claim the documented double VAT amount. Do not automatically treat the carrier's whole bill as double VAT.
| Amount in the documents | What to do |
|---|---|
| Norwegian VAT at the VOEC shop | This is the amount you normally ask the seller to refund after a double charge. |
| VAT on import | Use the statement as evidence that the same item was taxed on import too. |
| Customs clearance fee | Separate it; do not assume a VAT refund covers the carrier's fee. |
| Shipping or another tax | Find out what the amount concerns before including it in the claim. |
Imaginary example: The shop's receipt shows NOK 200 in Norwegian VAT. The carrier's bill shows NOK 200 in VAT and an NOK 80 fee. The double VAT claim to the seller is NOK 200. The fee must be considered separately. The example illustrates document breakdowns, not current carrier prices.
If the item's value or contents mean the purchase falls outside VOEC, check this before calling the import bill incorrect. Ask why the shop collected Norwegian VAT. This guide gives no general exemption for every foreign order.
What if you return the item abroad?
A return differs from double VAT on an item you keep. First establish whether VAT was paid to a VOEC shop or on ordinary import.
For a returned VOEC item, VAT is handled through the shop. If you paid import VAT on an item from a non-VOEC shop, you may instead apply to Skatteetaten for a refund. Document payment and return. As checked on 4 October 2026, Skatteetaten says it does not refund amounts below NOK 100 in this return process.
Follow the relevant guidance before applying. Keep the return receipt, tracking information and seller's confirmation. Cancellation rights and complaints determine other aspects of your relationship with the seller, including why the item is returned.
How do you follow up an unclear answer?
Ask the seller to address the double charge itself and explain which receipt it assessed. Check that money was actually refunded before closing the case.
If customer service just says “contact customs”, resend the relevant Skatteetaten link with the documents. Explain that your claim concerns VAT collected on the VOEC purchase. A written reply makes further consumer complaint assistance easier.
SamfunnPrep offers tools and guides for practical tasks. Keep receipts together in one folder with the purchase date, order number and refund status. You can then follow up one documented case at a time.
