The Åland Islands are one of the special fiscal territories of the EU, separated from the VAT and excise territory of the EU by a so-called tax border. According to Finnish legislation, VAT and excise duty are levied for goods imported to Åland.
The company needs an EORI number
In goods traffic to and from Åland, the importer, representative, declarant or transport company needs an EORI-number.
- Check the Commission’s validation service to see if your company has valid EORI number.. In the service, enter the Finnish Business ID preceded by the country code FI (example: FI1234567-8)
- If your company doesn’t have an EORI number, obtain it from Customs.
Goods transports between The Åland Islands and mainland Finland
Goods transported between the region of Åland Islands and mainland Finland must be presented and declared to Customs. Declarations to be submitted to Customs on traffic between Åland and mainland Finland:
- presentation notification
- national tax border declaration (customs declaration)
- recapitulative statements for tax border customers (customs declaration)
Tax border number
The tax border number is only used in the trade between Åland and mainland Finland. The number can be applied for by VAT-registered companies that sell goods to private individuals or to organisations or companies not registered for VAT. Read more: Tax border number and tax border customer
Åland and non-EU countries
Trade between Åland and non-EU countries is subject to the same regulations and instructions as trade between the EU and third countries. Read more Trade between Åland and non-EU countries
Åland and EU countries
The goods traffic between Åland and other EU countries is subject to the same declaration formalities as trade with non-EU countries. Read more: