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Finland – Intrastat / EC Sales list

“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.

VAT guide Finland

EC sales list in Finland

Under Article 162 of the Finnish VAT Act, VAT-registered persons in Finland engaged in intra-Community transactions must submit EC Sales Lists (referred to in some jurisdictions, including Finland, as “recapitulative statements”) for both intra-Community supplies of services and intra-Community supplies of goods.

The ESL must include the aggregate value, in euros, of the supplies made to each of the filer’s clients who are residents and registered for VAT in an EU authority other than Finland during the applicable taxable period.

On or after January 1, 2020, under one of EU’s “Quick Fixes,” the recapitulative statement must include information regarding the recipients of products in call-off stock arrangements. Taxpayers must comply with recapitulative statement reporting responsibilities to get a zero rate on intra-Community dispatches under Article 72a. Article 72a requires that taxpayers comply with recapitulative statement reporting responsibilities to achieve a zero rate on intra-Community dispatches.

The ESL must be filed with the Finnish Tax Authority by the 20th day of the month after the applicable reporting period, using the Authority’s e-service or file transfer service. If the business has made intra-Community supplies of services or intra-Community supplies of commodities, the recapitulative statement must be filed for each month.

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Intrastat in Finland

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

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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