Subscriptions of newspapers and magazines

Newspapers and magazines sent to Åland from another EU country and from mainland Finland

Newspapers and magazines imported to Åland across the tax border must also be declared.

If you receive a newspaper or magazine from another EU country or from mainland Finland to Åland, you must declare it and pay the VAT for it to Customs. You can declare all the issues included in the same subscription period at the same time in advance. You must submit the declaration no later than on the due date of the subscription invoice. You can also submit a customs declaration individually for each issue.

You will have the issues of the beginning of the subscription period and the issues declared individually delivered to you before paying the VAT. You don’t have to provide any guarantee to Customs for unpaid VAT.

You don’t have to submit a customs declaration for membership magazines from organisations or for magazines that are free of charge, such as advertisement catalogues.

Newspapers and magazines sent from another EU country

You can declare newspapers and magazines sent to Åland from another EU country in the Import Declaration Service for private persons. However, you don’t have to declare a newspaper or magazine or pay the VAT if the sender has notified you that they will declare the consignment on your behalf.

Under “Goods description”, enter the name of the newspaper or magazine, the subscription invoice due date and the subscription period for which you are paying VAT. Under “Price and currency”, enter the price of the subscription period and select “10% books, newspapers and magazines” as the VAT rate.

Newspapers and magazines sent from mainland Finland

Many Finnish newspaper and magazine publishers will declare the newspapers or magazines you have subscribed to on your behalf, e.g. by using the tax border number. In that case, you don’t have to declare them or pay the VAT to Customs; instead, the VAT will be included in the subscription invoice. If the sender hasn’t declared the newspaper or magazine issues, you must declare them in the Customs Clearance Service for businesses.

When you are submitting a customs declaration, select the date when you complete the declaration as the tax determination date. Provide the reference number of the additional document (e.g. invoice number or order confirmation number). You don’t have to upload the document as an attachment. Under “Additional information”, add a new row and select the additional information code FIXXX. Under “Description”, enter the name of the newspaper or magazine, the invoice due date and the subscription period for which you are paying VAT. Select 10% as the VAT rate, enter the price of the whole subscription period as the price of the goods and select the currency. When the declaration details are correct, submit the declaration. When the declaration has been accepted, pay the VAT on the page “Summary and submission” by clicking on the button “Pay now”. If you wish, you can also pay the invoice within 10 days.

Newspaper and magazine subscriptions paid before 1 July 2021

You must submit a customs declaration for all the newspapers and magazines you receive after 1 July 2021. If your newspaper or magazine subscription started before 1 July 2021, you will only have to pay VAT for the newspapers or magazines that arrive on 1 July 2021 or after that date. Such subscriptions must be declared by the end of July 2021.

Example
How to calculate the value of the goods declared in the customs declaration: The subscription period is 1 May–30 October 2021, that is, six months. The value of the subscription is 60 euros and the magazine is delivered once a month, so the value of one magazine is 10 euros. As the price/value of the goods, enter only the value of the magazines delivered from July onwards, that is, 40 euros.

Newspapers and magazines arriving from outside the EU must be declared individually

If newspapers or magazines are sent to you from outside the EU, you must declare each newspaper or magazine individually to Customs and pay the VAT due for it. You can declare the newspaper or magazine in the Import Declaration Service for private persons once you have received the notice of arrival from Posti or other transport company. The newspaper or magazine will be delivered to you only after you have paid the VAT due. However, you don’t have to declare the newspaper or magazine or pay the VAT if the sender has declared it on your behalf.

See instructional videos

When you receive a newspaper or magazine from outside the EU

You must declare each newspaper or magazine individually to Customs and pay the VAT due for it. Even if you have subscribed for the newspaper or magazine for a longer period, each newspaper or magazine issue included in the subscription must be declared separately.

In the service, select that you wish to declare “goods I’ve purchased”.

If your newspaper or magazine subscription started before 1 July 2021, you will only have to pay VAT for the newspapers or magazines that arrive after that date. You can calculate the value of a single newspaper or magazine issue by dividing the total price of the subscription with the number of issues included in it.

  • Example: The subscription period is 12 months, that is, 1 January–31 December 2021. The magazine is delivered once a month. The price of the subscription period is USD 80. Divide the price of the subscription period, USD 80, with the number of magazine issues. The price of an individual magazine issue is USD 6.67 (80 : 12 = 6.67).

On the page “Consignment details”, under “Value of the consignment without transport costs”, enter the price and currency of a single magazine issue.

On the page “Goods details”, enter “magazine” in the search field and select “magazines and comics”. Under “Price and currency”, enter the price and currency of the individual magazine issue.

Fill in the missing details and submit the declaration. You can pay the VAT straight away.

If an undeclared newspaper or magazine is delivered to you, be sure to submit the declaration afterwards.

When you receive a newspaper or magazine sent from another EU country to the Åland Islands

You can submit a declaration and pay the VAT for all newspapers or magazines included in the subscription period (or for remaining issues of the subscription period) at the same time.

In the service, select that you wish to declare “an undeclared purchase already delivered to me/a newspaper or magazine subscription”.

Under “Goods description”, enter the name of the newspaper or magazine, the invoice due date and the subscription period for which you are paying VAT.

Under “Price and currency”, enter the price and currency of the subscription period.

  • Example: The subscription period is 12 months, that is, 1 January–31 December 2021. The magazine is delivered once a month. The price of the subscription period is EUR 80. Divide the price of the subscription period, EUR 80, with the number of magazine issues. The price of an individual magazine issue is EUR 6.67 (80 : 12 = 6.67). As the price of the subscription period, enter only the value of the magazines delivered from July onwards, that is, 40 euros (6 x 6.67 = 40), and EUR as the currency.

Select “10% books, newspapers and magazines” as the VAT rate.

Fill in the missing details and submit the declaration. You can pay the VAT straight away.

You can also declare each magazine issue individually and pay the VAT for it.

  • Example: The subscription period is 12 months, that is, 1 January–31 December 2021. The magazine is delivered once a month. The price of the subscription period is EUR 80. Divide the price of the subscription period, EUR 80, with the number of magazine issues. The price of an individual magazine issue is EUR 6.67 (80 : 12 = 6.67). Enter 6,67 as the price and EUR as the currency.

On the page “Consignment details”, under “Value of the consignment without transport costs”, enter the price and currency of a single magazine issue.

Fill in the missing details and submit the declaration. You can pay the VAT straight away.

When you receive a magazine sent from mainland Finland to the Åland Islands

Many Finnish newspaper or magazine publishers will declare the newspapers or magazines you have subscribed to on your behalf. In that case, you don’t have to declare them or pay the VAT to Customs; instead, the VAT will be included on the subscription invoice.

If the sender has not declared the newspaper or magazine issues, you must declare them in the Customs Clearance Service. You can declare the issues for the whole subscription period at the same time or each issue individually. You cannot declare the magazine subscription in the Import Declaration Service for private persons.



Contact information

 

Contact Customs Information Mon–Fri 8 am–4.15 pm

Please have a look at the frequently asked questions.

If you have a question about the arrival of parcels, its contents or the handling fee, please contact Posti.

Customs Information Service