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Norway Considers Extending VAT Exemption for International Single-Item Post

Candice Lindeman
June 24, 2026

Norway is proposing to extend the existing VAT exemption for international bulk mail to individual items sent abroad through Posten (Norway’s national postal service). The exemption has historically been unavailable for single items because destination couldn’t be confirmed at the point of sale, but digital receipts now make the necessary documentation possible. If adopted, the change would take effect 1 January 2027. The consultation documents can be found here (in Norwegian).

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Author

Candice Lindeman

Candice Lindeman is a Junior Regulatory Counsel at Sovos within the Regulatory Analysis & Design Department where she focuses on international VAT and GST issues. Candice received a Bachelor’s degree in Philosophy from Allegheny College and a J.D. from Duquesne University School of Law. Candice is a member of the Pennsylvania Bar.
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