自2020年4月1日起，对于从挪威境外发往挪威境内且用户支付的产品单价（不含运费和保险等由用户支付的其他所有费用）低于3,000挪威克朗的订单，Wish 被登记为交易平台。

这意味着自2020年4月1日起，对于从挪威境外发往挪威境内且用户支付的产品单价（不含运费和保险等由用户支付的其他所有费用）低于3,000挪威克朗的订单，将由 Wish 计算并代收代缴相关增值税。

对于用户支付的产品单价（不含运费和保险等由用户支付的其他所有费用）高于或等于3,000挪威克朗的订单，用户将被视为登记在册的进口商，直接负责向挪威税务机构缴纳进口增值税。

此外，凡欧洲中部夏令时间2020年4月1日凌晨0时（即 UTC 时间2020年3月31日晚10时）之后释放给商户，从挪威境外发往挪威境内且用户支付的产品单价（不含运费和保险等由用户支付的其他所有费用）低于3,000挪威克朗的订单，还需要在物流标签上提供电子商务增值税 (VOEC) 号码。请注意，从挪威境内发往挪威境内的订单不受此要求限制。

wish商户官网原文详情：

Norway VAT requirement

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.

文章内容来源：wish商户官方网站