What obligations does an online store have in Norway?

I run an online store in Norway and honestly only just thought that maybe I haven't fully thought through whether this kind of store is legal 😅 What has to be in the terms and conditions? Does the customer always have 14 days to return something? Is there anything else I need to remember? Oh god, there's so much 😳

Online sales require a website, an ordering process, terms and conditions, and accounting arrangements that comply with Norwegian regulations. The scope of obligations is particularly broad when you sell goods or services to consumers.

In this article, we discuss the obligations of an online store in Norway as of 10 September 2026. We explain what information you need to publish, how to display prices, handle returns and complaints, account for MVA, and protect customer data.

Business registration and seller information on the website

Online sales are distance sales if the contract is concluded without the simultaneous physical presence of the seller and customer, within an organised online sales system.

The store must operate through a registered business. An ENK (sole proprietorship) needs an organisation number from the Enhetsregisteret, while an AS (private limited company) must be registered in the Foretaksregisteret. We describe the process itself in the article How to register a business in Norway?

Information that must be easily available

The store's website must state:

• the seller's full legal name, not just the store brand,
• the business address,
• an email address and other details enabling direct contact,
• the organisation number,
• the designation MVA after the organisation number if the business is registered in the MVA register,
• information about registration in the relevant register,
• details of the authority issuing the permit, if the sale requires a permit.

An AS must also state its legal form, registered office and registration in the Foretaksregisteret.

Store terms and conditions

The terms and conditions should clearly state who the seller is, how the contract is concluded, and what rights and obligations the parties have. They must be made available in a format that allows the customer to save and reproduce them later, for example as a downloadable page or PDF file.

If you target Norwegian consumers, you must provide the required consumer information, including withdrawal rules, in Norwegian. You may provide additional language versions, but they should not replace the Norwegian version.

In B2C sales, the terms and conditions cannot limit the consumer's statutory rights. In B2B relationships, the parties have greater freedom to determine liability, returns and complaints.

Product, price and order information

Before making a purchase, the customer must receive clear and understandable information about the transaction terms. It is not enough to place this information only in terms and conditions that are difficult to access.

Information required before purchase

The product page and ordering process must present, among other things:

• the main characteristics of the product or service,
• the total price, including taxes and mandatory fees,
• delivery costs or the method of calculating them,
• available payment methods,
• delivery restrictions,
• the estimated delivery time,
• complaint procedures,
• withdrawal rules and a withdrawal form,
• information on who pays for return shipping,
• the contract duration, termination rules and automatic renewal rules, where applicable,
• information on the functionality and compatibility of digital content.

If you do not inform the customer about an additional charge before purchase, such as a delivery cost, the consumer is not obliged to pay it.

Prices and promotions

A price offered to a consumer should be the final price, including the applicable tax and mandatory fees. Immediately before the order is confirmed, you must display the total amount including delivery.

When advertising a price reduction, you must state the previous price. This is the lowest price applied during at least 30 days before the promotion began. The percentage discount must be calculated from this price. You must not artificially increase the price before a promotion or suggest limited availability if such a limitation does not actually exist.

Correct ordering process

The form must allow the customer to identify and correct errors before purchase. The store should also inform customers about the technical steps for concluding the contract, the available languages, and whether the contract will be archived.

The button that completes the order must clearly indicate the obligation to pay, for example "Buy and pay" or "Order with obligation to pay". A button labelled only "Order now" may not meet this requirement. If the message does not indicate an obligation to pay, the consumer is not bound by the order.

Once the order has been received, you must send electronic confirmation without undue delay. The customer should receive confirmation of the contract on a durable medium, usually in an email or PDF file, no later than upon delivery of the goods or before the service begins.

Withdrawal, delivery and complaints

The right of withdrawal and a complaint apply to different situations. Withdrawal allows a consumer to cancel a distance purchase without giving a reason. A complaint concerns a defect, a product's non-conformity, or a problem with performance of the contract.

Submitting a complaint within 2 months of discovering the defect is always considered to be within a reasonable time.

Refund after withdrawal

The store must refund payments received without undue delay, no later than 14 days after receiving notification of withdrawal. The refund includes the product price and the cost of the cheapest standard delivery offered by the store.

You must refund the money using the same payment method and without additional charges. You may withhold the refund until you receive the product or the customer provides proof that it has been sent back.

If you do not provide correct information about the right of withdrawal, the deadline may be extended by 12 months after the basic deadline expires. If you provide the missing information during this period, the customer gets another 14 days to withdraw.

Typical exceptions include goods made to individual specifications, perishable food, opened sealed hygiene products, and digital content delivered after the customer's explicit consent and acknowledgement that they lose the right of withdrawal. Exceptions must be applied in accordance with the conditions of the Withdrawal Act.

Delivery and product liability

Unless you agree on another deadline, goods must be delivered without unnecessary delay and no later than 30 days from purchase.

The store is responsible to the consumer for delays and defects. This also applies where the problem was caused by the manufacturer, wholesaler, external warehouse, or carrier selected by the seller. A manufacturer's warranty cannot limit the customer's statutory complaint rights.

MVA, sales documentation and accounting

Sales subject to MVA (Norwegian value added tax), including sales at the 0% rate, trigger an obligation to register in the MVA register once you exceed NOK 50,000 net in any 12 consecutive months. This is not a threshold calculated by calendar year.

Before registration, you must not add MVA. Once the threshold is exceeded, MVA must also be charged on the transaction that caused the threshold to be exceeded. The standard rate for most goods in 2026 is 25%. We discuss the remaining rules and rates in the articles Registration in the MVA register - when is it required and what does it offer? and Which MVA rates apply in Norway?

Sales documentation

Every transaction must be recorded in the accounts on the basis of correct sales and payment documentation. If you issue invoices, the numbers must be assigned automatically by the system or come from pre-numbered forms. You cannot select invoice numbers manually.

For issuing documents that comply with Norwegian requirements, we recommend e-faktury.no. We describe the detailed elements of a document in the article How to issue an invoice in Norway and what must it include?

In a typical store where the customer pays before goods are shipped later, the amount received is a prepayment. Sales documentation for an MVA-taxable transaction is generally issued after the goods are delivered. An online payment alone does not automatically mean a cash sale requiring a cash register system.

Sales, payment operator fees, returns, complaints and shipping costs should be regularly reconciled with bank statements and store reports. You can manage your accounts in accounting software (e.g. Efirma.no).

Basic accounting documentation must generally be retained for 5 years after the end of the financial year. The obligation remains with the business even if the data is held on an e-commerce platform or by an external accountant.

Personal data, cookies, accessibility and product safety

Privacy policy and data protection

The store is usually the controller of customer data. You must have an appropriate legal basis for each purpose of processing. You may use data needed for delivery and payment to perform the contract, but this does not automatically give you the right to profile the customer or send advertising.

The privacy policy should specify:

• who the data controller is,
• what data is collected,
• the purposes and legal bases for processing,
• the recipients of the data,
• retention periods,
• data transfers outside the EEA,
• the customer's rights and how to lodge a complaint.

You must enter into a data processing agreement with a hosting provider, mailing system provider, external customer service provider, or another entity processing data on the store's behalf.

A personal data breach that creates a risk to individuals must be reported to Datatilsynet without undue delay, where possible within 72 hours of becoming aware of it.

Cookies and electronic marketing

Since 1 January 2025, consent for analytics and marketing cookies must meet GDPR requirements. It must be freely given, specific, informed, unambiguous, actively given and capable of being documented.

Rejecting cookies should be as easy and visible as accepting them. Analytics and marketing cookies must not be installed before consent is obtained. Consent is not required for technologies strictly necessary to provide a function requested by the user, such as certain shopping cart mechanisms.

Marketing emails and SMS messages directed to individuals generally require prior consent. Every marketing message must include a simple and free way to opt out.

Website accessibility

A private online store aimed at the general public must comply with Norwegian requirements for universal design of ICT. In 2026, this means meeting 35 WCAG 2.0 Level A and AA criteria.

In practice, this includes ensuring, among other things:

• that the website can be used with a keyboard,
• sufficient contrast,
• descriptions of graphical elements,
• clear form labels,
• understandable error messages,
• a logical structure of headings and content.

As a rule, a private store does not need to publish a formal accessibility statement, but it must still meet the technical requirements.

Products, imports and packaging

Products offered must be safe, properly labelled, and supplied with the required warnings or instructions. If you import goods from outside the EEA, you are also responsible for checking conformity, documentation and the ability to withdraw the product from the market.

Additional requirements apply, among other things, to food, cosmetics, toys, batteries, chemicals and electrical equipment. A store selling food or beverages must be registered with Mattilsynet as a business engaged in online sales.

If you professionally import packaged products into Norway or manufacture packaging and meet the definition of a producer, you must join an approved producer responsibility organisation. Since 2025, this obligation applies to any quantity of packaging, as the previous threshold of 1,000 kg per year has been removed.

FAQ - frequently asked questions

Summary

• The store must disclose seller information, make its terms and conditions available, and present the full price and purchase terms before the order is placed.
• The consumer generally has 14 days to withdraw, while the complaint period is up to 2 or 5 years, depending on the product's expected durability.
• Exceeding NOK 50,000 net in MVA-taxable sales within 12 months creates an obligation to register in the MVA register.
• The store must protect customer data, manage cookies correctly, meet accessibility requirements, and ensure product safety.

If you need help meeting the obligations of an online store in Norway, call us: +47 21 38 38 21. We will help you organise your accounting and online sales settlements.

Article author: Marcin - marcin@efirma.no