Recapitulative statements for tax border customers (ALA)

ALA is Customs’ system for VAT taxation pertaining to the Åland tax border. It can be used by a business with a tax border number and which provides private customers with recapitulative statements for goods sold across the tax border.

Notice: Changes to recapitulative statements in autumn 2023

  • In the service Recapitulative statements for tax border customers (ALA), you can only submit recapitulative statements for goods imported across the tax border before September 2023.
    • Via the online service of the ALA system, a summary of import VAT declarations (recapitulative statement) can be provided electronically. The VAT declarations are provided using form 118A or similar and are submitted in paper format to Mariehamn Customs. In addition, using the online service requires the user to register as a customer.
    • When the summary of declarations is saved in the online service, the system generates a payment reference that must be used when paying the VAT to Customs. Customers, who submit the summary of declarations to Mariehamn Customs in paper format instead of electronically, must also obtain a payment reference from the ALA online service.
    • The service contains links to the most common online banks, and via these, the VAT due can be paid straight away.
  • If you are submitting a statement for goods transported across the tax border on 1 September 2023 or thereafter, submit it via the Customs Clearance Service. You cannot submit statements for transactions for September 2023 until from 1 October 2023.

Read more: Sales to private individuals – declaration procedure with the tax border number

Telephone support of the online service

Telephone support for users of the online service of the ALA system is provided by Mariehamn Customs. Advice is given in Finnish and Swedish.

By calling this number, you can ask for advice in questions concerning the online service and the content of the declarations. Customs will inform about service disruptions separately.

Read more

Any questions?

Street address: Hamnterminalen, Hamngatan 24, 22100 Mariehamn
Postal address: PO Box 40, AX-22101 Mariehamn, Åland
Mon and Fri 12.00-16.15. Other weekdays, service is only available by appointment. Please book your appointment no later than the day before via e-mail at
Åland Islands tax border information

In this customs office, you can pay your customs invoice in cash or by card