All goods transported from Åland to mainland Finland or from mainland Finland to Åland must be presented to Customs and a national tax border declaration must be submitted for them.
- The transport company is responsible for submitting the presentation notification.
- The importer is responsible for submitting the tax border declaration to Customs and the VAT return to the Finnish Tax Administration.
A tax border declaration is not required when a company with a tax border number sells goods to private individuals.
Do you lodge many declarations?
Using the Customs Clearance Service may be time-consuming if you lodge many customs declarations. In that case, submitting the declarations to Customs via message exchange could be a better option.
Yes, you do need to lodge a customs declaration for consignments that are exempt from VAT.
There is nothing in the legislation to indicate that own goods or transfers between the head office and a branch office would be exempt from VAT, when goods are transported across the tax border.
A consignor in Åland can lodge the required customs declaration, i.e. the national tax border declaration, with their own details under both “Exporter” and “Representative” and the details of the consignee under “Importer”. The form of representation is direct representation.
If the credit note concerns a purchase that took place during the same month, the transaction is entered in the recapitulative statement on two rows, one for the purchase (+) and one for the credit (-). If the return took place during a different month than the purchase, a deduction can’t be made in the tax declaration.
In October. You must declare the preceding periods to the Finnish Tax Administration. If the ALA system does not allow you to make a recapitulative statement for October, contact Mariehamn Customs.
Fill in a customs declaration in the Customs Clearance Service for businesses. At goods item level, choose the additional procedure code “C41 – Coffins, funerary urns and ornamental funerary articles”. As the total amount invoiced, you can enter 0 euros.