Collect tax in a European country
Learn how to collect tax in a European country (outside the EU).
In Europe (outside the European Union), Stripe supports tax calculation for businesses making sales into a range of countries. The requirements for tax registration, as well as which types of transactions are included, vary from country to country.
For each country listed, you can find information about:
The types of tax Stripe can help you collect.
The registration threshold that determines when you’re required to register for tax collection.
What kinds of products or sales are subject to tax calculation.
The types of transactions covered.
Resources about how to register with local tax authorities.
Stripe can collect tax if your business is based in Norway, Switzerland and Liechtenstein, and the United Kingdom. To collect tax on Stripe in other listed European countries, your business needs to be a remote seller with no physical presence (such as a shop or warehouse).
Status
No transactions
Tax type
VAT
Product type
Digital products
Threshold
50,000 NOK
Included transactions
Any taxable transactions that reverse charge doesn’t apply to
Period
12 months
Registration resources
Threshold and registration for Norway
If you’re based outside Norway, you must register in Norway as soon as your taxable sales in Norway reach 50,000 NOK during a period of 12 months and no reverse charge applies. Businesses located in the European Economic Area can register directly with the Norwegian tax administration. Businesses located outside the EEA must appoint a Norwegian VAT representative unless they use the simplified registration procedure (VOEC), which is available for B2C sales of digital services and low-value goods (< 3,000 NOK).
For example, if you’re based in the US, sell digital services to Norwegian consumers and exceed the threshold during a period of 12 months (from February of the past year to January of the current year), you must register in Norway. However, if you sell digital services only to Norwegian businesses, you don’t need to register because these services are subject to reverse charge.
Supported calculations for Norway
When both your business and your customer are in Norway, Stripe calculates Norwegian VAT unless the sale is exempt or zero-rated. If you’re a remote seller providing digital services to Norwegian customers, Norwegian VAT is typically collected on sales to individuals. Tax isn’t charged on sales to business customers who provide their VAT identification number. If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located.
In Norway, certain territories fall outside the standard tax system and might have different tax rules. Stripe doesn’t calculate tax for customers in these regions, even if you have a Norwegian tax registration. This applies to the following locations:
- Jan Mayen
- Svalbard
Learn more about how Stripe handles excluded territories.
Cross-border sales of goods to Norway
When goods are shipped into Norway from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into Norway through the tax registration settings. Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Norway, and no Norwegian VAT is due. Cross-border sales of goods into Norway might also be subject to import taxes and customs duties in Norway, which Stripe doesn’t calculate.
Stripe doesn’t calculate VAT on imported low-value goods shipped into Norway in packages valued at up to 3,000 NOK, unless you select the option to calculate tax on cross-border sales of goods into Norway.