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Types of representation in the national tax border declaration 

Direct representation

If you use a direct representative for lodging the national tax border declaration for you, you are personally responsible for paying the VAT. VAT-registered importers are responsible for filing the VAT return to the Finnish Tax Administration.  If you are a VAT-registered importer, you will pay the VAT to the Finnish Tax Administration. Other importers pay the VAT to Customs.

Direct representation on guarantor’s responsibility

If you are an importer not registered for VAT, you can agree with your representative that your representative will pay the VAT to Customs. In that case, the additional information code FITAK must be used in the national tax declaration.

Indirect representation

If you are an importer not registered for VAT, you can agree with your representative that your representative will lodge the declaration in its own name and pay the VAT to Customs. VAT-registered importers shall themselves file the VAT return to the Finnish Tax Administration, even if they had used an indirect representative to lodge the customs declaration on their behalf.

The Finnish Tax Administration’s Instructions on import VAT