VAT registration

Commentary

Consignment and call-off stock

13 Finland
13 Finland | Commentary

Consignment and call-off stock

13 Finland | Commentary

Consignment and call-off stock

Where a business in another EU member state dispatches consignment stock to Finland with a view to future sales of those goods, Finland treats these arrivals into Finland as normal intra-EU acquisitions of goods. As such, the business will have to register at least as liable for VAT reporting.

Alternatively, the business may appoint a Finnish fiscal agent to account for the VAT due when the goods arrive in Finland and account for any VAT due on the subsequent sale of the goods.

If a business in another EU member state dispatches call-off stock to Finland and that

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