# VOEC: paid VAT twice? How to request a refund

Paid Norwegian VAT at checkout and again on import? Find out who refunds VOEC VAT, which receipts you need and how to explain your claim to the seller.

Canonical: https://samfunnprep.no/en/articles/voec-betalt-moms-to-ganger-refusjon
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-10-05T16:12:06.697+00:00
Modified: 2026-10-09T14:13:11.550689+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Ask the seller for a VAT refund For double VAT on a VOEC purchase, reclaim the tax the online shop collected at the sale.
- Document both payments Attach the shop tax receipt, import bill and details connecting them to the same goods.
- Separate VAT from fees Customs duty, shipping and clearance fees are separate amounts and must not be mixed into the VAT refund calculation.

If you paid VAT twice for goods from a VOEC online shop, ask the shop for a refund. Attach both tax receipts. Separate VAT from customs duty and the carrier's fee so that you claim the correct amount.

## Is it VAT or a different fee?

Two payments for the same parcel do not automatically mean you paid VAT twice. Check what each bill actually covers.

**VAT**, called merverdiavgift or mva. in Norwegian, is a tax on goods and services. **Customs duty** is a different charge. A **customs clearance fee** pays the carrier for handling customs clearance. Shipping is the price of transport itself.

Look for “VAT”, “Norwegian VAT”, “mva.” or “merverdiavgift” on the documents. If the receipt only says “tax”, ask the seller which tax it is.

SamfunnPrep's [guide to customs duty and VAT on foreign parcels](https://samfunnprep.no/en/articles/toll-moms-pakker-utlandet-norge) explains the scheme before a purchase. This guide concerns correcting a double tax payment that has already happened.

## Who should refund you?

For double VAT on a VOEC purchase, contact the online shop that sold the goods. Ask for a refund of the VAT the shop collected at checkout.

**VOEC**, short for Vat on E-commerce, is the scheme for collecting Norwegian VAT in foreign online shops. Skatteetaten, which administers taxes, describes the refund route on its [page about purchases from foreign online shops](https://www.skatteetaten.no/person/avgifter/kjop-fra-utlandet/).

The scheme normally covers goods worth less than **3,000 kroner per item**. Food, restricted goods and goods subject to excise duties are excluded. A shop's registration therefore does not mean every order is covered.

The guidance was checked on 4 October 2026. It says Skatteetaten and Tolletaten cannot correct or refund these amounts in this type of VOEC case.

You should therefore not start with an ordinary application to Skatteetaten for an import VAT refund. Send the documents to **the seller** first, even if the carrier collected the second tax payment.

## Collect these documents

Show that the same goods were charged Norwegian VAT both at checkout and on import. A bank statement alone does not usually show which part of the payment was VAT.

Collect:

- The order confirmation with the order number and product description.
- The online shop's receipt, showing the VAT.
- The carrier's invoice or receipt for import charges.
- Proof that both tax amounts were paid.
- A tracking number connecting the parcel to the order.
- Any information about the shop's VOEC registration.

If the bill concerns several items, mark the lines relevant to your case. Add a short explanation for each attachment. Ask the carrier for an itemised bill if the amount is not divided into VAT, customs duty and fees.

Keep the originals yourself. Send only the information needed to connect the purchase and taxes. You do not need to send a photograph of your entire bank card.

## How to write the refund request

Specifically request the Norwegian VAT paid to the seller at checkout. Explain that you also paid import VAT for the same goods.

A simple message could be: “Order [order number] was charged Norwegian VAT at checkout. I also paid VAT when the goods were imported into Norway. I request a refund of the VAT amount you collected at the sale. Both receipts and the tracking number are attached.”

Enter the actual amounts and dates. If the shop uses English-speaking customer service, you can describe the problem as “Norwegian VAT charged twice”.

Ask for written confirmation and an expected refund date. Use the order page or the shop's known customer service. If you purchased through a marketplace, establish who collected the payment and which channel handles tax claims.

## An example with two receipts

Base your refund claim on the tax amount, not the carrier's entire bill. This hypothetical example shows how to sort the documents.

Suppose the shop's receipt shows 200 kroner in Norwegian VAT. Later, you pay a carrier's bill showing 200 kroner in import VAT and a 150-kroner fee.

| Document | What does it show? | How do you use it? |
| --- | --- | --- |
| The shop's receipt | 200 kroner in VAT at checkout | Shows the tax you ask the shop to refund |
| The carrier's bill | 200 kroner in import VAT | Shows the second tax charge |
| The carrier's bill | A 150-kroner fee | Keep separate from the VAT refund itself |

In this example, ask the shop for the 200 kroner it collected in VAT. The 150-kroner fee is a separate question. This refund route does not automatically entitle you to recover every cost.

## What if the seller refers to the VOEC number?

A VOEC number on the parcel is not, by itself, an answer to a documented refund claim. Skatteetaten says the seller is also responsible when the parcel was labelled but you still paid VAT on import.

The scheme requires the necessary VOEC information to be sent **digitally** to the carrier. Skatteetaten's [guidance on shipping VOEC parcels](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/utland/e-handel-voec/sending-av-pakker-i-voec-ordningen/) explains this responsibility.

As the buyer, you should not create a new customs declaration or attempt to correct the seller's reporting. Instead, show the two payments and ask the shop to process the refund.

If customer service only replies that the shop is VOEC-registered, repeat that the case concerns an **actual double payment**. Attach the documents again if they are missing from the case system.

## What do you do if the shop rejects the claim?

Ask for a specific written reply and which documents the shop believes are missing. A general referral to the carrier does not resolve your tax claim.

Skatteetaten's [explanation of excess VAT payments](https://www.skatteetaten.no/person/avgifter/kjop-fra-utlandet/tilbakebetaling-av-mva-kjop-fra-utlandet/) can help demonstrate the correct refund route. It distinguishes the seller's responsibility from the authorities' tax processing.

Keep the reply with the order and receipts. Investigate the shop's or marketplace's complaints procedure if you cannot progress. Consumer assistance and enforcement depend, among other things, on the country where the seller is based.

[SamfunnPrep's overview of consumer complaints](https://samfunnprep.no/en/articles/klage-som-forbruker-klagenemnder-norge) helps you find the right route. Do not assume a payment platform can automatically refund Norwegian VAT on behalf of the authorities.

## Returning the goods is a different situation

Paying VAT twice and returning goods are two different matters. State clearly whether you are keeping the goods or have returned them.

For returns to a VOEC shop, discuss the purchase price and tax with the shop. For returns to a shop that is not VOEC-registered, there may be a separate application route through Skatteetaten for import VAT. It requires proof of payment and return.

Do not use this other route instead of the double-VAT claim for a VOEC purchase. Ask Skatteetaten if you are unsure which situation your documents show.

For an overview of your first practical tasks in Norway, use [SamfunnPrep's first-week checklist](https://samfunnprep.no/en/verktoy/forste-uke). Also keep a separate folder for purchases and taxes so that you can explain errors using documents.

## FAQ

### Who refunds double VAT on a VOEC purchase?

Ask the online shop to refund the VAT it collected at the sale. Attach proof of the tax paid to the shop and on import.

### Can Skatteetaten refund this VOEC VAT?

Skatteetaten says neither Skatteetaten nor Tolletaten can correct or refund these VOEC amounts. You must contact the seller.

### Will I also get the carrier fee back?

A customs clearance fee is different from VAT. The double-VAT route does not automatically refund the fee; raise this as a separate question.

### What if the parcel had a VOEC number?

You should still contact the shop for a double charge. The seller is responsible for correct information and must process a documented refund claim.

## Sources

- [Kjøp fra utenlandske nettbutikker](https://www.skatteetaten.no/person/avgifter/kjop-fra-utlandet/)
- [Tilbakebetaling av for mye betalt merverdiavgift](https://www.skatteetaten.no/person/avgifter/kjop-fra-utlandet/tilbakebetaling-av-mva-kjop-fra-utlandet/)
- [Sending av pakker i VOEC-ordningen](https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/utland/e-handel-voec/sending-av-pakker-i-voec-ordningen/)

Citation: Hlib Suslov, "VOEC: paid VAT twice? How to request a refund", SamfunnPrep, 2026-10-05T16:12:06.697+00:00, https://samfunnprep.no/en/articles/voec-betalt-moms-to-ganger-refusjon