Special cases
If goods are sent to another EU country from Finland, but the invoice is addressed to a country outside the EU, this dispatch should also be included in the statistical declaration for dispatches (example 1). Correspondingly, if goods are delivered to Finland from another EU country and the invoice has been sent from a country outside the EU, this should be included in the statistical declaration for arrivals (example 2).
Goods sold to another EU country but sent from Finland to a country outside the EU are not included in the Intrastat declaration for dispatches (example 3). An export declaration is submitted for these goods in Finland. Goods bought from another EU country but delivered to Finland from a country outside the EU are not included in the Intrastat declaration for arrivals (example 4). An import declaration is submitted for these goods in Finland.
Example 1
The Finnish company (FI) sells goods to the Norwegian company (NO). The goods are delivered from Finland to Sweden.
FI includes these deliveries of goods in its Intrastat declaration, although the invoice is addressed to a country outside the EU.
Example 2
The Finnish company (FI) buys goods from the Swiss company (CH), but the goods are delivered from Germany to Finland.
FI includes these deliveries of goods in its Intrastat declaration, although the invoice has been sent from a country outside the EU.
Example 3
The Finnish company (FI) sells goods to the Danish company (DK), but the goods are delivered from Finland to Russia.
FI does not include these goods in its Intrastat declaration, because the goods are delivered from Finland to a country outside the EU and an export declaration is submitted for them in Finland.
Example 4
The Finnish company (FI) buys goods from a Swedish company (SE), but the goods are delivered to Finland from the USA.
FI does not include these goods in its Intrastat declaration, because the goods are delivered to Finland from a country outside the EU and an import declaration is submitted for them in Finland.
