Identification Numbers for E-Commerce Companies in Norway

Depending on storage location, movement of goods, imports, and product type, multiple identification numbers may be required when selling goods to or within Norway.

Value Added Tax – Registration for Taxable Transactions in Norway

Companies must register for value added tax once taxable transactions are carried out in Norway or the statutory threshold is exceeded.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Norway: VAT Number (MVA number)
Relevance: Required when taxable transactions are carried out in Norway or when the registration threshold is exceeded.
Example: Selling goods to customers in Norway via an online shop.
Relations: Required for correct VAT reporting and invoicing.
Example format: NO123456789MVA

Customs – Identification for Imports and Exports with Norway

When trading with Norway as a non-EU country, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation: EORI Number (EU system) or Norwegian organisation number
Relevance: Required when goods are imported into or exported from Norway and companies submit customs declarations themselves.
Example: Export of goods from Germany to customers in Norway.
Relations: In Norway, the organisation number is often used for customs purposes.

Excise Duty – Registration Requirements for Excise Goods

Certain goods such as alcohol, tobacco products, or energy products are subject to additional tax registration requirements.

Excise Registration

General designation: Excise Registration
Country-specific designation in Norway: Excise Registration (Særavgifter)
Relevance: Required when excise goods are imported, produced, or traded in Norway.
Example: Sale of alcoholic beverages in Norway.
Relations: May require additional permits and registrations with Norwegian authorities.

Packaging – Producer Responsibility for Packaging

Companies supplying packaged goods to end consumers in Norway are subject to extended producer responsibility.

EPR Registration for Packaging

General designation: EPR Registration for Packaging
Country-specific designation in Norway: Grønt Punkt Norge Registration
Relevance: Required when packaged goods are supplied to end consumers.
Example: Shipping goods in packaging to customers in Norway.
Relations: Typically fulfilled via collective compliance schemes.

Electrical and Electronic Equipment Waste – Registration for Placing Electrical Equipment on the Market

When selling electrical or electronic equipment in Norway, extended producer responsibility obligations apply for waste management.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in Norway: EE Register (EE-registeret)
Relevance: Required when electrical or electronic equipment is placed on the Norwegian market.
Example: Sale of consumer electronics to customers in Norway.
Relations: May apply in addition to battery-related obligations.

Electrical Batteries – Producer Responsibility for Batteries

Batteries and products containing batteries are subject to specific environmental obligations.

Battery Obligations

General designation: Battery registration or take-back obligations
Country-specific designation in Norway: Batteriretur Registration
Relevance: Required when batteries or products with integrated batteries are sold in Norway.
Example: Sale of electronic devices with integrated batteries.
Relations: May apply in addition to WEEE registration.

Invoicing – Obligation to Use Legal Identification Numbers Correctly

Invoices must correctly display legal identification numbers to ensure compliance with tax obligations.

Mandatory Invoice Information

Relevance: Mandatory indication of the VAT number (MVA number) for taxable transactions.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Treatment

Relevance: Correct processing of VAT numbers, organisation numbers, and EPR registrations.
Relations: Deviations between ERP systems, customs data, and tax returns increase the risk of audits.

Data Protection – Organisational Obligations for Processing Personal Data

E-commerce companies regularly process personal data and must comply with the General Data Protection Regulation as well as Norwegian data protection laws.

Data Protection Obligations

Supervisory authority: Datatilsynet
Relevance: No specific identification number for typical e-commerce companies, but comprehensive organisational obligations apply in data protection.

Digital Identity – Access Requirements for Electronic Administrative Procedures

Electronic government portals are used for tax and administrative procedures in Norway.

Electronic Administrative Access

Relevance: No separate economic identification number, but digital identity solutions such as Altinn are required.
Relations: Electronic procedures require registration in Norwegian business registers.

Anti-Money Laundering – Relevance Depending on Business and Payment Models

For typical goods-based e-commerce businesses, there are generally no specific registration numbers for anti-money laundering, but obligations may arise depending on certain financial or payment models.

Anti-Money Laundering Obligations

Relevance: No specific registration number for typical goods-based e-commerce businesses; relevant only in specific financial or payment scenarios.
Supervisory authority: Økokrim

Transparency on Registration Requirements

Identification numbers are part of a comprehensive compliance structure and should always be assessed in relation to the specific business model. For questions regarding registration requirements or classification of obligations, DutyPay provides support for the Norwegian market.