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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.

Read more about the declaration procedure with the tax border number.