Arrivals in and dispatches from commission 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 commission stocks, sales stocks or similar warehouses in Finland shall be 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 that is registered in the Finnish VAT register dispatches goods from Finland to another Community country, and the goods are stored there for sale, forwarding etc., these goods must be declared with an Intrastat declaration on dispatches, and the declaration is to be submitted 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 shall be 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.