Newspapers and magazines sent to Åland from another EU country and from mainland Finland 

When a VAT-registered company or organisation receives newspapers or magazines from another EU country or from mainland Finland to Åland, a customs declaration must be submitted. VAT is paid to the Finnish Tax Administration for the newspapers and magazines, according to the normal procedure. The company can declare the issues for the whole subscription period at the same time.

Alternatively, the company can submit a customs declaration in two stages for each issue. The sender of the magazine can also see to the customs clearance and payment of tax on behalf of the recipient. Some Finnish newspaper and magazine publishers act in this way.
 
Do this when you declare the issues for a whole subscription period at the same time and the newspapers or magazines are sent from another EU country:

As the tax determination date, provide the day when you took out the subscription.

• At goods item level, provide the additional procedure code 680.
• Under “Description of goods”, enter the name of the newspaper or magazine, the subscription invoice due date and the subscription period for which you are paying VAT. 

Do this when you declare the issues for a whole subscription period at the same time and the newspapers or magazines are sent from mainland Finland:

• As the tax determination date, select the day when you complete the declaration.
• Under “Additional information”, add a new row and select the additional information code FIXXX.
• Under “Description”, enter the name of the newspaper or magazine, the invoice due date and the subscription period for which you are paying VAT.   

You don’t have to submit a customs declaration for membership magazines from organisations or for magazines that are free of charge, such as advertisement catalogues.

You must submit a customs declaration for all the newspapers and magazines you receive after 1 July 2021. If your newspaper or magazine subscription started before 1 July 2021, you will only have to pay VAT for the newspapers or magazines that arrive on 1 July 2021 or after that date. Such subscriptions must be declared by the end of July 2021. 

If newspapers or magazines are sent to you from outside the EU, you must declare each newspaper or magazine individually to Customs and pay the VAT due for it. You can declare the newspaper or magazine in the Import Declaration Service for private persons once you have received the notice of arrival from Posti or other transport company. The newspaper or magazine will be delivered to you only after you have paid the VAT due.