Invoices relating to national tax border declarations submitted by representatives will be aligned correctly on periodic clearances
In the future, invoices relating to national tax border declarations submitted by representatives are aligned on the representatives’ periodic clearances when representatives submit declarations on behalf of importers who are not registered as VAT payers. This applies to goods traffic between the Åland Islands and the rest of Finland. On 21 December 2021, Finnish Customs notified customers about a delay in the alignment that has forced representatives, for the time being, to retrieve invoices separately for each declaration either in message format or from the Customs Clearance Service.
Customs has corrected the system error and, as of 2 April 2022, payments relating to national tax border declarations submitted by representatives are aligned correctly on periodic clearances. The first corrected period concerns taxation decisions confirmed between 14 and 20 March 2022 for which the due date is 19 April 2022.
Mariehamn Customs, atp.skattegrans(at)tulli.fi
Customer notice, 21 December 2021: Error in the invoicing of periodic filings, when the representative submits a national tax border declaration