Changes in import invoicing at the end of 2020 (amended 11 September 2020)
As the new customs clearance system for imports is taken into use on 21 November 2020, there will be changes in invoicing around importation. Customs will send invoices only to holders of payment deferment authorisations. In the future, individual invoices will be separate from customs clearance decisions, and consolidated invoices, i.e. periodic filings, will have new contents.
Only businesses that have included their e-invoicing addresses in their customs declarations can receive electronic customs clearance invoices. You can use the FIVER additional information code for entering the e-invoicing address of your company in the general information of your declaration. If you have not provided an e-invoicing address, you will receive your periodic filing by mail to the address related to the office ID provided in your import declaration, as indicated in our customer details. If you do not provide an e-invoicing address or an office ID, the invoice will be sent to the head office address registered in the Finnish Business Information System. You can check your office IDs and addresses the “My details” service which will be introduced in the autumn of 2020.
Changes in periodic filing
New customs declarations will no longer include separate payment deferment details. Instead, Customs will send periodic filings automatically to companies that have a payment deferment authorisation. If a company uses direct representation, the periodic filing will be sent to the declarant. If the type of representation is indirect, or direct at the responsibility of a guarantor, the periodic filing will be sent to the representative.
The layout and content of periodic filings will also change. New periodic filings will contain the reference numbers of both the declarant and the representative. Periodic filings to be sent to representatives are categorised according to declarants, and those sent to declarants are categorised according to representatives.
If you wish to pay separately for an individual customs clearance, you will receive the payment details on a separate invoice from the Customs e-service. Customs clearance decisions will not include payment details in the future. In Customs e-service, your invoice will be displayed as an attachment to your customs declaration. A message exchange customer can request an invoice for an individual customs clearance by sending a separate message to the Customs system.
No changes in the invoicing of declarations submitted to the ITU system
After 21 November 2020, the current import system will continue to receive simplified import declarations and declarations on special procedures. There will not be any changes to the invoice processing related to the declarations. If the holder of a payment deferment has customs clearances for the both current and the new import system, they will receive two separate periodic filings.
More information: UCC(at)tulli.fi