FinlandManual

Intrastat returns in Finland

Frequency of filing and due date of Intrastat returns in Finland

Like in most EU countries, Finnish Intrastat returns are filed monthly. They follow the calendar month.

Intrastat returns are due on the 10th day of the following month. However, the exact deadlines shall be verified in the Intrastat calendar published by the tax authorities.

Separate reports are required for the flows of arrivals (intra-Community acquisitions) and dispatches (intra-Community supplies).

Intrastat returns must be completed in EUROS currency in Finland.

The exact deadlines must be verified in the Intrastat calendar published by the tax authorities. Check the Intrastat calendar for 2023 and 2024.

Finnish Intrastat thresholds

The following annual Intrastat thresholds apply in Finland (calendar year):

  • Arrivals: EUR 800,000
  • Dispatches: EUR 800,000

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2022 on arrivals, Intrastat returns for arrivals are due until December 2023. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Have a look at our overview of Intrastat thresholds. Also, you can find here the official information about Intrastat thresholds in Finland.

Reporting of specific scenarios in Finland

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.

The nature of transaction code in the Finland have been recently updated and have now two digits.

Intrastat reporting of distance sales in Finland?

If the Supplier is not registered under OSS scheme, then the distance sales of goods will be considered to calculate the Intrastat thresholds (arrival and dispatches), and reported if such thresholds are exceeded. However, if a Supplier submitting Intrastat returns including amounts of distance sales of goods and now registers under OSS, it will be necessary to inform the Statistics authority to cease reporting those transactions under Intrastat returns. 

The obligation of a company engaged in distance selling to provide information on internal sales within the EU is defined according to the same general principles that apply to others subject to the obligation to provide information, i.e. when the threshold value set for the respective calendar year is exceeded.

If a company registers in the OSS system in another member state and the company's business ID is terminated in Finland (the company no longer has a Finnish business ID), the company must contact Customs Statistics at intrastat@tulli.fi in order to terminate the Intrastat reporting obligation.

Find more information in the following link.

Nil and corrective Intrastat returns in Finland

If no transactions are to be reported, a nil Intrastat return must be filed.

If an Intrastat return has been submitted showing wrong or incomplete information, you will generally need to correct the return:

  • Usually, a corrective Intrastat return may not be required when the correction refers to transactions of a value less than EUR 2,000, unless it is a considerable error in quantity. For example if the value of the good is 900 EUR and the declared quantity is 200,000 kg when it should be 200 kg. The change in value or quantity (1st or 2nd quantity) of the commodity code should usually be at least 10% (+ or -).
  • However, a corrective return must always be submitted in case of i) an incorrect VAT registration number; ii) in case of reporting the values in the wrong flow – e.g., arrivals have been declared as dispatches and vice versa; iii) if you reported the values under the wrong reporting period; iv) or if you must delete transactions because the movement of the goods does not belong to an Intrastat return (e.g., an import or export).

When a correction is required, the incorrect items must be deleted and the correct data must be submitted in a new declaration.

As for the way of filing, the returns sent via the Intrastat declaration service are corrected in the service. If you are sending the declaration as direct message, it can be corrected with a correction form.

Find here all the official information about corrective Intrastat returns.

Intrastat Penalties in Finland

Due to the late submission or correction of Intrastat returns a penalty ranging from EUR 10 to EUR 2,500 may be imposed.

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