Global Daily Tax News, Norway Planning VAT Exemption For Post Sent Overseas, (Jun 22, 2026)

Norway's Finance Ministry has launched a consultation on a proposal to exempt from value-added tax postal services for items being sent overseas.

The Ministry is proposing that individual postal items sent abroad be exempt from VAT when there is evidence that the item is destined for a recipient abroad.

VAT would continue to apply to post destined for recipients in Norway, except for bulk postal orders, which under current law are specifically exempt (subject to conditions).

The Ministry said, "Technological developments have made it possible to document recipients abroad when selling several postal services. The proposal means that postal items will receive a tax treatment that follows the general exemption for transport services directly to or from places outside the VAT area."

"Sales of stamps and other franking materials where the recipient and place of receipt are not documented, among other things, will still be subject to VAT," it said.

The changes are proposed to enter into force from January 1, 2027. Feedback is being sought on the proposal by July 29, 2026.