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Goods – intra-EU arrivals

Commentary

Supplies of goods by businesses elsewhere in the EU to Finnish consumers

13 Finland
13 Finland | Commentary

Supplies of goods by businesses elsewhere in the EU to Finnish consumers

13 Finland | Commentary

Goods – intra-EU arrivals

Supplies of goods by businesses elsewhere in the EU to Finnish consumers

Businesses established in other EU member states that supply goods to Finnish consumers must comply with the distance selling regulations.

From 1 July 2021, the distance selling rules changed and a unified (EU-wide) distance sales threshold is now applicable.

A business may, however, register and account for Finnish VAT voluntarily before exceeding the threshold. In order to do so, it must:

  1.  

    •     inform the fiscal authority in its home country;

  2.  

    •     provide written evidence of this;

  3.  

    •     register for VAT in Finland from the date of the

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Supplies of goods by businesses elsewhere in the EU to Finnish consumers