Tax border number and tax border customer
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.
A company using the tax border number is called a tax border customer.
A company using the tax border number
- can lodge a private person’s import declaration on behalf of a private individual.
- see to the payment of VAT to Customs. The VAT has been taken into account in the price of the goods.
How to apply for a tax border number
- Fill in the application for a tax border number 580s (available in Finnish and Swedish, link to Finnish) and send it to the following address: Mariehamns tull, PB 40, 22101 Mariehamn.
- If your company changes its business ID, apply for a new tax border number using the above-mentioned form.