Because of an error in Customs’ system, the VAT payments regarding individual national tax border declarations are not directed for payment with a periodic filing. The error only occurs when a representative submits the tax border declaration on behalf of an importer who is not registered for VAT in the goods traffic between Åland and mainland Finland. The error does not occur in recapitulative statements submitted with a message or in the (ALA) service ‘Recapitulative statements for tax border customers.’ The error will be corrected in 2022, most likely in the autumn of 2022.
Retrieve the invoice with a message or in the Customs Clearance Service
If you have submitted a national tax border declaration in 2021 as a representative for an importer who is not registered for VAT, you must retrieve the invoice of each customs declaration separately; either with a message or in the Customs Clearance Service, and pay the invoice on the due date at the latest. If the due date of the invoice already has passed, it must be paid immediately. If you do this, Customs may decide not to collect any penalty fees.
However, for tax border declarations submitted from 1 January 2022 onward Customs will impose penalty fees subsequently for invoices that are not paid by the due date.
Customs will inform separately, when the system error has been repaired and the payments are directed correctly to the periodic filings.
More information: Mariehamn Customs, atp.skattegrans(at)tulli.fi
