Invoicing – businesses
Businesses that have a payment deferment authorisation are granted a term of payment
A business that has a payment deferment authorisation (so-called credit customers) issued by Customs receives the decision on the release of the goods and the customs clearance decision at the same time.
Such a business will receive a periodic filing, which is a so-called consolidated invoice for paying all the invoices due (that is, customs clearance decisions, taxation decisions and payment decisions) at the same time. Read more about periodic filing below.
Cash customers must first pay the customs invoice (customs clearance decision) in the Customs Clearance Service, and they will receive the decision on the release of the goods only after payment.
How do I get an individual customs invoice?
Customs sends individual invoices only to message declarants. When necessary, our customers can retrieve individual invoices from the Customs Clearance Service where the invoice is displayed as a separate document related to the customs declaration. It is not possible to apply for periodic filings in the Customs Clearance Service.
Message declarants can retrieve PDF invoices specific to individual customs declarations and send them to client importers who have payment deferment authorisations.
The holder of the payment deferment authorisation can pay the import declaration charges with a consolidated invoice, i.e. a periodic filing, or with an individual invoice. If the charges are paid with an individual invoice, it is important to use the reference number of the that invoice, not the reference of the periodic filing.
The individual invoice and the periodic filing have the same due date. The billing run is 10 days before the due date. If an individual invoice is paid earlier than 10 days before the due date, the invoice is not shown in the periodic filing. However, if an invoice that has already been paid shows up in the periodic filing, the amount paid should be subtracted from the total of the periodic filing.
The invoice indicates the customs duties, taxes and charges due as well as the up-to-date bank details (account number and reference number). If the invoice is paid using incorrect or insufficient payment details the allocation of the payment may be delayed.
Businesses that have an authorisation for a comprehensive guarantee and payment deferment can receive a consolidated invoice, i.e. periodic filing. Periodic filing allows customers to pay invoices falling due at the same time, that is, customs clearance decisions, taxation decisions and payment decisions, with one payment.
Periodic filing is sent as an e-invoice (recommendation) or by post as a paper invoice. Paper invoices are sent as Economy letters, which doesn’t necessarily leave very much time for processing the invoice before the due date. The term of payment is 10 days of the invoice date.
Periodic filing schedule
- Week 1. Week of release = customs declaration to be submitted
- Week 2
- Week 3
- Week 4. The periodic filing (consolidated invoice) will be generated on Tuesday and sent to the business
- Week 5. The due date for the periodic filing is Friday
Invoice due dates
- The due date for the payment of customs duties, taxes and charges for the goods released during a calendar week is the fourth Friday following the week of release.
- The due date for the payment of shipping dues is the seventh Friday following the week of the arrival of the vessel.
To whom will the invoice be sent?
- If the company uses direct representation, the periodic filing will be sent to the declarant.
- If the type of representation is indirect, or direct on guarantor’s responsibility, the periodic filing will be sent to the representative.
Only the periodic filing can be received as an e-invoice
If the e-invoice address has been provided in the import declaration using the additional information code FIVER, the clearance will be invoiced with periodic filing sent as an e-invoice. It is important to provide the e-invoice address in the correct format, so that the e-invoice can be sent.
- If no e-invoice address has been provided or if it has been provided in incorrect format, the periodic filing will be sent by post to the postal address according to the trader office identifier provided in the customs declaration. If no trader office identifier has been provided, the periodic filing will be sent to the head office address registered in the Finnish Business Information System (BIS).
- If the e-invoice address has been provided in correct format, but Customs’ e-invoice operator can’t find a recipient for it, the operator will search for another e-invoice address to which the e-invoice can be sent. If no such address is found, the periodic filing will be sent by post.
You can check the trader office identifiers and addresses in Customs’ electronic “My details” service.
Forms of e-invoice address
Customs recommends the use of an EDI identifier or an EDI identifier with a specifier as the e-invoice address. In an EDI identifier with a specifier, the recipient of the e-invoice is free to determine the specifier with 1 to 5 characters after the EDI identifier (it is advisable to use numbers). The identifier with a specifier best ensures that the e-invoice will be sent successfully.
Forms of e-invoice address approved by Customs
- EDI identifier
- EDI identifier with a specifier
- EDI identifier beginning with TE
Sending of the e-invoice
Customs can send the periodic filing as an e-invoice to partner operators (tieke.fi) of Posti Messaging Oy. If the company’s e-invoice address is not in a form approved by Customs, we recommend the following to ensure that invoices will be successfully sent:
An e-invoice recipient who has an e-invoice address with a form not approved by Customs, an EDI identifier with a specifier has to be provided in the customs declaration. When starting to use it, you should contact the Service Desk of the intermediator of Customs’ e-invoices, Posti Messaging Oy (messaging.fi(at)posti.com), and provide the following details:
- EDI identifier with a specifier
- e-invoice operator
- e-invoice address.
Where can I get more information?
Telephone 0295 52 331, veroreskontra(at)tulli.fi
- periodic filing
- payment transactions