Effective April 1, 2020, Wish will be registered as a marketplace in Norway for non-Norway originating, Norway-bound orders with customer-paid price per item itself (excluding all other customer payments such as shipping and insurance, etc.) less than NOK 3,000.
This means that starting April 1, 2020, Wish will calculate, collect, and remit VAT on Norway-bound orders where the customer-paid price per item itself (excluding all other customer payments such as shipping and insurance, etc.) is less than NOK 3,000.
For orders with customer-paid price per item itself (excluding all other customer payments such as shipping and insurance, etc.) greater than or equal to NOK 3,000, the customer will be deemed as the importer of record and be responsible for remitting import VAT directly to the Norwegian tax authorities.
In addition, non-Norway originating, Norway-bound orders released to merchants after April 1, 2020 12:00AM Central European Summer Time (i.e. March 31, 2020 10:00PM UTC) with customer-paid price per item itself (excluding all other customer payments such as shipping and insurance, etc.) less than NOK 3,000 are also required to include a VAT On E-Commerce (VOEC) number on their shipping labels. Note that orders shipped from and to within Norway are exempt from this requirement.
Examples for merchants shipping Norway-bound orders from non-Norway originating locations:
1. A merchant receives an order A with two of the same products. The customer paid NOK 1,600 for each item itself at the point of sales (excluding shipping and other customer payments), which is less than NOK 3,000. In this case, as merchant ships this order using one package, the merchant needs to include a VOEC number on the package’s shipping label, even though the total customer-paid price for this order is 1,600 + 1,600 = NOK 3,200. What matters is the customer-paid price *per item*.
2. A merchant receives an order B where the customer paid NOK 1,500 for item X at the point of sales (excluding shipping and other customer payments). The merchant also receives an order C with the same order released date and shipped to the same address as order B; for order C, the customer paid NOK 3,500 for item Y at the point of sales (excluding shipping and other customer payments). In this case, it is recommended that merchants DO NOT combine these two orders into one package, but rather, ship these two orders separately. If shipped separately, the shipping label for order B should include the VOEC number, while that of order C does not need to.
If the merchant does combine these two orders into one package, the merchant needs to include a VOEC number on this package, because at least one item’s customer-paid price is less than NOK 3,000 (even though the other item’s customer-paid price is greater than NOK 3,000).
3. A merchant receives an order D with two of the same products. The customer paid NOK 3,100 for each item itself at the point of sales (excluding shipping and other customer payments), which is greater than NOK 3,000. In this case, as merchant ships this order using one package, the merchant does NOT need to include a VOEC number on the package’s shipping label.
To comply with the above requirement starting April 1, 2020, merchants shipping from different originating locations should note the following:
1. For merchants shipping from Mainland China using WishPost:
The shipping label of a WishPost shipping order with customer-paid price per item less than NOK 3,000 will automatically include a VOEC number for merchants.
2. For merchants shipping from outside of Mainland China:
Merchants are responsible for including the VOEC number on the shipping labels of orders with customer-paid price per item less than NOK 3,000.
Merchants are able to find each relevant order’s VOEC number directly in Merchant Dashboard or via API.
Via Merchant Dashboard:
First of all, for Norway-bound orders on the Merchant Dashboard Orders > Unfulfilled Orders page or Orders > History page, merchants will be able to see a “Norway Order” flag, as shown below. After clicking on the flag, merchants will see a relevant tooltip.
For example, the screenshot below shows how this flag and tooltip will appear on the Orders > History page:
Currently, merchants only need to provide VOEC on the shipping labels of relevant orders. We will inform merchants when the Norway VAT registration number is available.
Next, merchants may click the link below the “Ship to” column for the corresponding order on the Orders > Unfulfilled Orders page or Orders > History page, and locate the VOEC number at the bottom of the popup modal that follows.
See below for an example shown on the Orders > History page:
Alternatively, merchants may also find the VOEC number by navigating to the "Order details" page and the "Order overview" section of the page for each relevant orders:
Via API:
Merchants are able to retrieve the VOEC number via the following API endpoints:
- /api/v2/order
- /api/v2/order/multi-get
- /api/v2/order/get-fulfill
Merchants may refer to this API Documentation to learn more.
Please note that merchants are ultimately responsible for correctly identifying their filing obligations in the Tax Settings and ensuring their sales tax/VAT compliance obligations are met and returns are submitted accurately.
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