Value added tax (VAT) or MwSt.

[jonvidar]

Sometimes when I go shopping at internet I see a store that very clearly has one price with VAT and one without.

Since Norway isnt part of the EU, I should not be paying the VAT or MwSt if I am buying someting from within EU. The norwegian VAT 25% still applies.

Some webshops automatically excludes the VAT. Some will not do it.

High-Feelings is very good at this.

http://www.high-feelings.de/en/service/shipping-costs.html clearly states this.

Stiefel-laden.de is worse. I send him a message and asked him. He answered me that I still had to pay the german MwSt (19%).

I then took an example:

He sells €300 boots. Wtih the norwegian VAT on top it will cost me €375.

If I dont have to pay the german VAT the boots will cost me €315.

He then agreed to this and said it was ok not to pay the VAT.

Do you know other stores that behaves like they should?

[Majo]

As far as I know, Internet stores should sell abroad without VAT. The goods I've bought through the internet from UK or The States have never specified if VAT is included or deducted from price; be it electronic hardware, clothes, shoes or mechanical spare parts for my car. Some do have a notice that say they include all taxes if your purchase is going to certain countries and you shouldn't pay any extra cost for your purchase. On the other hand, if you go to the local customes office -when exiting a country other than yours- they should refund the VAT on the things you are taking with you. I was never able to do this either because I found no customes office or because I hadn't the time from the airline counter to the boarding gate.

[at9]

For sales withinthe EU the vendor should charge VAT at the rate in his country unless the buyer is VAT registered and puts the VAT number on the order. For sales from within the EU to outside the EU no VAT should be charged. I have seen several websites (not necessarily shoe retailers) where this is done automatically though I can't recall any particular ones at present. If an EU based vendor isn't VAT registered in his home country then there is no difference between sales to EU and elsewhere. I don't know if there are any special VAT arrangments for trade between the EU and EFTA areas. This would include Norway and Switzerland.

[Puffer]

The info from at9 is essentially correct. The relevant UK notice states this:

'Supplies of goods for export from the European Union (EU) or for dispatch to VAT-registered customers in other EU countries are eligible to be zero-rated for VAT if certain conditions are met.'

As Norway is not within the EU, anything sold from the UK or another EU territory to a customer in Norway should be zero-rated. Neither the status of the customer (i.e. business or consumer) nor Norway's membership of EFTA is relevant. (However, exports to a VAT-registered business customer within another EU territory can also be zero-rated, although that does not concern us here.)

There are however some important administrative rules to be followed where an export is to be zero-rated. They are certainly a nuisance to any (small) trader and do not exactly encourage export business to non-EU consumers. The trader may be reluctant to supply, at least VAT-free, but jonvindar should be able to establish this before ordering. Remember, however, that a small business or private seller that is not VAT-registered will not be able to reduce the selling price as there is no separately-accountable VAT element within that price.

Whatever 'export price' is declared by the seller will, in theory, trigger the relevant VAT or other tax or duty to be charged by Norway (or other destination country) upon importation. But there may be concessions for small value purchases.