Leveringssted

Leveringssted is a term used in Norwegian and Danish commercial and legal contexts to denote the place where goods are considered delivered under a contract. It identifies where the seller’s obligation to deliver is fulfilled and where the risk and costs related to delivery shift to the buyer, according to the terms of the agreement. The leveringssted is typically specified in the contract or by applicable trade terms and can be the seller’s premises, the buyer’s address, a freight terminal, a port, or another agreed location.

In practice, the leveringssted influences several practical and legal aspects. It determines when risk passes from seller to buyer and may affect who bears transport costs and duties. It also plays a role in determining the point at which ownership or title passes, depending on the contract and applicable law. For taxation, particularly value-added tax (VAT), the leveringssted helps establish the place of supply, which is important for calculating tax obligations in domestic and cross-border transactions.

Contexts in which leveringssted appears include ordinary commercial sales, logistics and distribution planning, and documentation such as invoices, bills of lading, and customs declarations. Because the term is contract-specific, parties may designate the leveringssted to fit their operations, e.g., delivery to a buyer’s warehouse, a supplier’s dock, or a third-party distribution hub.

See also: Incoterms, place of delivery, VAT place of supply, delivery terms.