Periodic filing i.e. consolidated invoice

You can receive customs invoices with periodic filing, i.e. a consolidated invoice, if your company has been granted a comprehensive guarantee authorisation and a payment deferment authorisation. The periodic filing allows you to use one payment to pay invoices for different customs clearance decisions, taxation decisions and payment decisions due at the same time.

The periodic filing is sent as an e-invoice or alternatively as a paper invoice by post. Please note that the term of payment of a periodic filing is 10 days from the date of the invoice and, when sent as an Economy letter by post, it takes longer to arrive than as an e-invoice. The periodic filing is not available in the Customs Clearance Service nor can it be paid there.

If you wish to receive the periodic filing separately from one of your company’s offices, enter the trader office identifier in the customs declaration.

Invoicing timetable for the periodic filing and payment

Invoicing timetable for the periodic filing:

  • Week 1
    • Week of release, when the goods are released for free circulation and the company or its representative makes the customs declaration.
    • Week of arrival of the seagoing vessel, if you pay shipping dues with periodic filing.
  • Week 2
  • Week 3
  • Week 4
    • For goods released during week 1, the periodic filing is sent to the company on Tuesday of week 4.
  • Week 5
    • For goods released during week 1, the due date of the periodic filing is Friday of week 5.
  • Week 6
  • Week 7
  • Week 8
    • For a seagoing vessel that arrived during week 1, the due date of the shipping dues is Friday of week 8.

Pay the periodic filing by the due date. If you don’t pay the periodic filing by the due date, the company must pay

  • additional tax on the national taxes for each customs clearance and taxation decision of the periodic filing or
  • interest for late payment 

If your company’s customs declaration was made by a direct representative, the periodic filing is sent to the company. If your company’s customs declaration was made by an indirect representative or a direct representative under the guarantor’s responsibility, the periodic filing is sent to the representative. Read more about representatives.

If your company is a Customs message exchange customer, you can receive individual customs invoices as a message or with periodic filing. Individual customs invoices are also available in the Customs Clearance Service as pdf documents of the customs declaration, and the message exchange customer can send them to the company.

Individual invoices of the periodic filing

You can pay the customs invoices either with periodic filing or as individual invoices. Individual customs invoices are available in the Customs Clearance Service as pdf documents of the customs declaration. If you pay the invoices as individual invoices, use the reference number of the individual invoice.

The individual invoices and the periodic filing have the same due date. Take into account that if you pay an individual invoice earlier than 10 days before the due date, the invoice is not shown in the periodic filing. However, if the invoice shows up in the periodic filing, subtract the amount paid from the total of the periodic filing. 

Periodic filing as an e-invoice

Customs sends the periodic filing as an e-invoice to Posti Messaging Oy’s partner operators (tieke.fi).

If you entered your company’s e-invoice address with the FIVER additional information code, you will receive the periodic filing to the e-invoice address you provided. If Customs’ e-invoice operator can’t find a recipient for the e-invoice address, the operator will search for another e-invoice address.

If you have provided you company’s e-invoice address in the customs declaration, you will receive the periodic filing to the e-invoicing address in Customs’ customer register or to the postal address of the trader office identifier in the customs declaration.

If you did not provide your company’s e-invoice address in the customs declaration and you have not provided the e-invoice address to Customs customer register, but you company has enabled Suomi.fi messages, you will receive the periodic filing as a Suomi.fi message.

If you entered the e-invoice address in the wrong format in the customs declaration or if the e-invoice address does not correspond with the business ID, the periodic filing will be sent to the postal address of the trader office identifier. 

If no trader office identifier has been provided in the customs declaration, the periodic filing will be sent to the head office address registered in the Finnish Business Information System (BIS).

In other cases, the periodic filing will be sent by post. Primarily, we recommend that the customers provide the e-invoice address and intermediary ID to Customs’ customer register.

Forms of e-invoice addresses

We recommend the use of one of the following as e-invoice address:

  • EDI/OVT identifier.
  • EDI/OVT identifier with a specifier. In this case, the recipient of the e-invoice is free to determine the specifier with 1 to 5 characters after the EDI/OVT identifier. It is advisable to use numbers. The EDI/OVT identifier with a specifier best ensures that the e-invoice will be sent successfully.
  • EDI/OVT identifier beginning with TE.
  • IBAN.

Changing the e-invoice address

Please note that your company’s e-invoice address and the intermediary identifier must be up-to-date in Customs’ customer register. If one or the other is changed, make an amendment request

Enter the following details of your company in the amendment request:

  • old e-invoice address
  • new invoice address
  • new intermediary identifier
  • which business ID and trader office identifier you wish to amend if you company has several trader offices

Note that the processing of the amendment request may take a while.

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