You can send the new contact information to intrastat@tulli.fi.
Customs needs to be informed about the matter. Declarations can continue without interruption if the activity under the new VAT ID continues to be the same.
Customs keeps track of the Community trade of companies obliged to provide information through VAT and statistics information. If the company’s total annual exports stay below the threshold value, Customs regards the company’s obligation to provide information as expired, and informs the company of this with a letter. In practice, this takes place in the spring based on the information of the entire preceding year.
A company can choose if each of its offices provides its own declaration or if the information of all offices is combined into a single declaration. If declarations are to be submitted by individual offices, the company should apply for reporting unit IDs (INT codes) for them. The application can be informal and it should state the contact information of the offices. The application can be sent by e-mail to intrastat@tulli.fi.
You can correct declarations until mid-August of the year following the statistical reference year.
Declarations concerning the year 2024 must corrected by 14th of August 2025 at latest.
The exceptions are statistical periods 01 and 02, which you can correct or submit an addition only until the turn of the year in the Intrastat Declaration Service.
You can submit a normal Intrastat declaration on such a consignment for the month from where the consignment is missing. Additional declarations do not substitute previously sent declarations, which means that a company can submit several declarations per month. You can submit additional declarations until mid-August of the year following the statistical reference year.
Concerning the year 2024 the additional declarations must made by 14th of August 2025 at latest.
The exceptions are statistical periods 01 and 02, which you can correct or submit an addition only until the turn of the year in the Intrastat Declaration Service.
Yes you should. An Intrastat declaration is a monthly declaration, and it must be submitted every month. If no EU arrivals or dispatches to be included in statistics have occurred during a specific month, submit a so-called “empty” declaration.
We can grant extension for declaring only for a justified reason in exceptional cases, eg. denial-of-service attack. In order to receive an extension, a company should be able to estimate their total value of EU arrivals and/or EU dispatches during the month in question. To apply for more reporting time, please contact Intrastat customer service intrastat@tulli.fi.
Include the cost of transportation in the invoice value of the goods if the seller includes the freight on the commercial invoice. If the invoice contains goods classified under different commodity codes (CN8), the value of the freight must be divided between the commodity codes. Freight is therefore not declared as a separate line.
Example: A Finnish company FI buys goods from a Swedish company SE.
a) The total amount of the invoice sent by SE is 9 000 euros, which includes both the value of the goods and the transport costs to FI in Finland. The transport costs are not specified separately in the invoice.
The invoice value: 9 000 €
b) In the invoice sent by SE, the value of the goods is 8 000 euros and the transport costs are specified as a separate row of 1 000 euros.
The invoice value: 9 000 €
c) The invoice sent by SE includes only the value of the goods 8 000 euros, because FI collects the goods from Sweden itself.
The invoice value: 8 000 €
d) The invoice sent by SE includes only the value of the goods 8 000 euros. FI receives a separate freight invoice for 1 000 euros from the transport company.
The invoice value: 8 000 €
If you have already submitted an Intrastat declaration and the seller subsequently sends an invoice for the transport costs, the invoice is ignored and the declaration does not need to be corrected.