Arrivals in and dispatches from warehouse
Arrivals in and dispatches from consignment stocks, sales stocks and similar warehouses
Intra-Community goods acquired or received by a company registered in the Finnish VAT register to be stored in consignment stocks, sales stocks or similar warehouses in Finland are declared in the statistical declaration at the moment of entering the warehouse. The supplier or receiver of the goods may also be a foreign company registered in Finland.
When a Finnish company buys goods that are delivered to a warehouse in Finland by a foreign company, and if a statistical declaration for these goods has already been submitted in Finland, this acquisition is considered domestic trade and need not be declared.
When a company registered for VAT in Finland dispatches goods to another EU member state, and the goods are to be placed in storage in that country for sale, further delivery or some other purpose, the goods must be declared by submitting an Intrastat declaration on dispatches in Finland.
A Finnish export company delivering stock goods to its own warehouse located in another Community country usually has to register for VAT in the country in question and submit a statistical declaration on the goods transfer both in Finland and in the Country of destination in question (in Finland = dispatches; in the Country of destination = arrivals).
Transaction code 31 is used to refer to the above storage transfers. The value of the goods at the time of the delivery shall be entered as the value.
If a company dispatches goods to a warehouse located in another EU member state, the trading partner’s VAT number is the company’s own foreign VAT number if the company is registered for VAT in the country of destination. The company owns the exported goods and imports them to another EU member state.If the Finnish company does not have a VAT number of the destination country, the VAT number of the trading partner is declared as QV999999999999.
For example: A Swedish company delivers goods to its sales warehouse in Finland, from where the goods are further sold to different customers in Finland. The Swedish company is registered for VAT in Finland and SE makes Intrastat declarations for the imported goods. The code of transaction code is 31. Selling goods to different Finnish customers is domestic trade.
Arrivals and dispatches to a call-off stock
"Call-off stock" refers to a storage facility located in the premises of a previously known buyer of goods from where goods are delivered exclusively to the sole buyer in question. The seller transfers goods to a storage facility located in another EU country for delivery to a particular buyer. Right of ownership is not yet transferred at the stage of dispatch. The buyer takes on ownership of the goods only after they remove the goods from storage.
When a company that is included in the Finnish VAT register acquires or receives community goods, which is to be entered into a call-off stock in Finland, the import transaction is to be indicated in the statistical declaration when the storage takes place. Transferring goods to this type of storage does not require the foreign company to register for VAT in Finland.
When a Finnish company purchases goods delivered by a foreign company for storage in Finland, and a statistical declaration has already been issued on the goods in Finland, such a declaration is no longer required for the goods.
When a company registered for VAT in Finland exports goods to another EU member state, and the goods are to be placed into call off stock in that country, the goods must be declared by submitting an export Intrastat declaration in Finland. In storage transfers of this type, the transaction type is reported with the code 32. The value of the goods at the time of the delivery is entered as the invoice value.
The VAT number of the trading partner is that of the consignee based in another EU member state in whose facilities the call-off stock is located, and who subsequently buys the goods after taking them into use.
For example: A Swedish company sells goods to a Finnish company, goods that are delivered from Sweden to a warehouse located on the Finnish company´s premises. FI uses the goods in its business when needed. SE invoices FI monthly according to the quantity taken from the warehouse. There are no personnel under SE's control in the warehouse and there are only goods for sale to FI. FI makes an Intrastat declaration for arrivals according to deliveries. The code of transaction is 32.