“Intrastat” and “EC Sales List” are two systems used in the European Union for monitoring trade and sales activities, particularly for VAT (Value Added Tax) purposes.
Intrastat is a system used by businesses to report statistics on the movement of goods between EU member states.
EC Sales List (ECSL) refers to the European Community Sales List, which is a report that businesses must complete to declare the sale or transfer of goods and services to VAT-registered companies in other EU countries.
Learn more about Intrastat and ESL in Finland in our comprehensive guide below.
Taxable individuals who engage in intra-Community transactions in goods may need to provide statistical information to Finnish Customs if certain reporting thresholds are met. The reporting threshold for both arrivals and dispatches in 2022 is EUR 700,000 annually.
The Finnish Customs Authority offers several electronic methods for providing statistical information, and instructions for filing are available on their portal. While paper filing is possible, it is not recommended. The information must be submitted monthly.
The due dates for submission are published on the portal of the Finnish Customs Authority.
Last Updated:20/12/2023
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