Export means taking Union goods out of the EU. The goods must be cleared for export before they are taken out of Finland, i.e. the exporter must submit an export declaration to Customs. Intangible assets and services do not need to be cleared through Customs.
The exporter needs a decision on release with certification of exit
The selling of goods to countries outside the EU is exempt from value added tax. The Tax Administration requires that the seller’s records show proof that the goods have been exported to a country outside the EU.
The decision on release with certification of exit provided by Customs is the most common approved form of verification of a sale free of value added tax. Read more in the Tax Administration’s instruction on value added tax on exports (in Finnish).
Export goods may be granted preferential treatment in the country of destination
The EU has many bilateral free trade or preferential tariff agreements with different countries. These countries grant reduced or zero tariff rates on products originating in the EU. In these cases, the import taxes on the export goods decrease in the country of destination for the export.