VAT relief and deferment of payment
Tax relief
In cases where the customs authorities have levied tax, Customs may, for special reasons and on application, reduce or totally repeal the paid or payable value added tax, penal interest for delayed payment or other such payment.
You should specify in a free-form application the basis for seeking a reduction, as well as the matter in question. Send the application to the Customs registry office.
The application should contain the name of the applicant/company and contact information. The application must be signed. If the applicant is a company or other entity, a person/persons authorised to sign should sign the application. If the application was drafted by an agent, the power of attorney must be enclosed.
Send the free-form application to Customs to the address Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 or by email to kirjaamo(at)tulli.fi.
Customs sends the applicant a free-of-charge written decision. This decision cannot be appealed against.
Applying for relief will not interrupt the collection of outstanding taxes. The collection will only be interrupted if the relief is granted, and only for the part covered by the relief.
Postponement of payment
If Customs has levied the VAT, it can also grant deferment of payment of the VAT. Postponement of payment is applied for with a written application. The customer receives a written decision free of charge regarding the application. This decision cannot be appealed against.
If deferment of payment is granted, payment delay interest is incurred and is usually the same amount as the interest rate on the outstanding taxes.
The following information should be provided in the application:
- the applicant’s company details and contact information
- suggestion on a payment plan and grounds
- the customs clearance decision for which deferment of payment is requested must be specified.
If the application was drafted by an agent, the power of attorney must be enclosed.
Send the application to Customs Debt Collection perinta@tulli.fi or to the Customs registry office at PL 512, 00101 Helsinki.