VOEC for consumer sales
- For items up to NOK 3,000 each, sold to consumers
- Register when your sales to Norway pass NOK 50,000 in 12 months
- Norwegian VAT of 25% at checkout, quarterly returns
- Not for food or excise goods
Selling to the Nordics and Baltics: what you need, country by country
Seven markets within reach of stock in Estonia. Each country has its own VAT and packaging rules, and Norway is outside the EU.
Short answer
Inside the EU (Estonia, Latvia, Lithuania, Finland, Sweden, Denmark), goods move freely once imported, and sales from stock in Estonia follow EU VAT rules. You still register packaging in each country where you sell to end users and, for direct sales there, appoint a representative. Norway is outside the EU: its own customs and VAT, with the VOEC scheme for low-value consumer sales.
Last reviewed: October 2026
- 7 countries
- about 34 million people, €1.9 trillion GDP (Eurostat, 2025)
- ≈2–2.75 h
- Tallinn to Helsinki by cargo ferry: 2 h with Tallink Cargo, 2 h 15–2 h 45 with Eckerö Line (2026)
- Norway
- outside the EU: customs, its own VAT, no €3 or €2
If your company is in the EU
You probably don't need a responsible person or an importer: your company already plays those roles inside the EU.
- Packaging registration in each country where you sell to end users: Packaging EPR
- A warehouse close to your Nordic and Baltic customers: Stock in Estonia
- Customs and VAT for Norway: see below
Country by country
For a company from outside the EU. The VAT column matters when you need a VAT number in that country, for example for stock there. Where the rule is not settled for your case, we say so.
| Country | VAT representative | Packaging representative | Good to know |
|---|---|---|---|
| Estonia | Required, except for companies from Norway and the UK. Noda | Required. Noda | Our base: import, VAT and stock in one place |
| Finland | Required, unless your country has a tax assistance agreement with Finland. Established in Finland | Required for direct sales to end users (PPWR, Article 45(3)). Electronics: optional | A warehouse in Finland means a Finnish VAT registration |
| Sweden | Required for companies from outside the EU and the Nordics. Established in Sweden | Required for direct sales to end users (PPWR, Article 45(3)) | — |
| Denmark | We confirm for your company | Batteries: required. Packaging: we confirm against PPWR before you register | — |
| Latvia, Lithuania | We confirm for your company | Required for direct sales to end users (PPWR, Article 45(3)) | Labour costs are lower than in Estonia |
| Norway | Required in the ordinary VAT register, unless your country has a tax assistance agreement with Norway, as EEA countries and the UK do | Optional, through a producer responsibility organisation | Outside the EU. VOEC for low-value consumer sales |
Norway: outside the EU
Goods cross a customs border between Estonia or Sweden and Norway. The EU parcel charges don't apply.
Above NOK 3,000, or to businesses
Normal import VAT and duty at the Norwegian border, with a declaration for each shipment.
Stock in Norway
A warehouse in Norway means an ordinary Norwegian VAT registration. Shipping from stock in Estonia avoids that.
When the Nordics and Baltics fit, and when they don't
They fit when
- Your customers are in Finland, Sweden, Norway, Denmark or the Baltics
- A Nordic retailer wants your stock in Europe, close by
- You sell to EU countries and to Norway from one stock
They don't when
- Most of your customers are in Germany, the Benelux or France. A warehouse there is closer, and we'll tell you so
- You only test the EU with a few dozen orders a month
How we help
Stock in Estonia
One stock for the region, with import and VAT by Noda.
Packaging EPR
Registration in each country you sell to, with local partners.
Norway set-up
VOEC or ordinary VAT registration, with a Norwegian partner. In your proposal.
Importer of record
For companies from outside the EU: we declare your goods into the EU.
Sources: Estonian Tax and Customs Board; Finnish Tax Administration (vero.fi); Swedish Tax Agency (Skatteverket); Norwegian Tax Administration (VOEC); Dansk Producentansvar; Eurostat, 2025; Tallink Cargo and Eckerö Line timetables, 2026. Last reviewed: October 2026.
Planning the Nordics and Baltics?
Tell us your products and your target countries. You get the list of what you need, with every price.
Free, with no obligation.