You can select the period after you log on to the programme.
As a rule, the same arrivals and dispatches as for the corresponding VAT period belong to the period of compilation. Period of compilation refers to the calendar month during which the goods are imported to Finland or exported from Finland, provided that the invoicing of the goods has taken place during the month in question or during the preceding months. Goods that are invoiced within the month following the delivery month shall be declared in the statistical declaration of the month indicated by the invoice date. If the invoicing takes place later, the period of compilation is defined according to the month in which the goods were delivered. If no invoice is associated with the goods delivery (e.g. goods supplied free of charge), the statistical period is the calendar month during which the goods have arrived or been dispatched.
Deliveries of goods to consignment stocks, merchandise inventories and similar warehouses are declared according to the month of delivery.
Invoicing in several instalments:
- The statistical period of deliveries for construction and similar projects is defined by the month the goods are imported to Finland or exported from Finland.
- Partial deliveries are declared all at once, regardless of when they are invoiced, that is, when all partial deliveries of the goods in question have been received or sent.
Intrastat period of compilation (+ due date) in 2024
The trading partner is the buyer or recipient of the goods in the country of destination for the dispatches. Therefore, the trading partner is the company that is the importer of the goods in another EU country. The VAT number of the company is the detail to be collected.
Example 1: The goods and the invoice related to the same customer
A Finnish company FI sells goods to a Swedish company SE, and the goods are delivered to the Swedish company. FI submits an Intrastat declaration for export where the country of destination is SE and the VAT number of the Swedish company is provided as the VAT number of the trading partner.
Example 2: Delivery of goods and the invoice to different EU countries
A Finnish company FI sells goods to a French company FR. The goods are delivered to Italy, to the company IT. FI submits an Intrastat export declaration in which the country of destination is IT and the VAT number of the Italian company is declared in the Intrastat declaration.
Example 3: Delivery of goods to an EU country and the invoice to a non-member country
A Finnish company FI sells goods to a Swiss company CH. The goods are delivered to Portugal, to the company PT. FI submits an Intrastat export declaration in which the country of destination is PT and the VAT number of the Portuguese company is declared in the Intrastat declaration.
Example 4: Delivery of goods and invoicing to the same EU country but to different companies
A Finnish company FI sells goods to a Swedish company SE1, and the goods are delivered to the Swedish company SE2. FI submits an Intrastat export declaration in which the country of destination is SE and the VAT number of the Swedish company SE1 is provided as the VAT number of the trading partner. SE1 declares the intra-Community acquisition in Sweden.
Example 5: Delivery of goods for processing
A Finnish FI company delivers goods for processing under contract to a German company DE. After processing the goods are delivered from Germany to Belgium, where the Finnish company FI sells them to the Belgian company BE. FI submits an Intrastat declaration for export where the country of destination is DE and the VAT number of the German company is provided as the VAT number of the trading partner (transactions type 42).
Example 6: Delivery of goods to a warehouse
A Finnish company FI belongs to a group of companies. The group has central warehouses in Germany, Italy and Spain. FI delivers goods to a warehouse in Germany. FI invoices the group whose VAT number is on the invoice. The country of destination is declared as DE and the VAT number of the trading partner is the German VAT number of the recipient of the goods. The transaction code is 11.
Example 7: Online store
A company DE sells a product to a private consumer in Germany. The product has been purchased from a Finnish company FI. A private consumer makes a purchase in the company's DE online store. A Finnish company FI sells the goods to DE and delivers the goods directly to the private person in Germany. FI submits an Intrastat declaration for dispatches, where the destination country is and DE and the trade partner's QN999999999999. The nature of transaction is 11 because it is a trade between two companies.
NB: The transaction code 12 is only used in direct trade with a private person.
Example 8: A Finnish company buys goods from a Swedish private consumer who sends the goods to the company in Finland. FI is a data provider for arrivals. FI submits an Intrastat declaration for arrivals using transaction code 12.
Transactions where code 12 should not be used
Example 9: A private consumer in Germany makes a purchase from an online store of a German reseller DE. The German reseller DE orders goods from a Finnish company FI which sends the goods directly to the German private consumer. However, FI invoices the German reseller DE. FI submits an Intrastat declaration for dispatches, where the destination country is Germany DE.
The transaction code is 11, since the trade in question is between two companies. The trading partner’s VAT number in the dispatch declaration is the VAT number of the German company.
Example 10: A private consumer in Sweden buys goods from a Swedish company’s SE online store. The Swedish company has a distribution centre in Finland. The goods are delivered from a distribution centre to a warehouse in Sweden, and then to the buyer. This is not considered as a direct sale to a private consumer; instead, the goods movement is classified as a warehouse transfer. The transaction code is 31 or 32, and the trading partner’s VAT number in the export declaration is the VAT number of the Swedish company.
In the VAT number of the trading partner, the destination country must be the same, except in following special cases:
- The goods are delivered to a private person (QN999999999999):
Eg. A Finnish company FI sells goods to a private person in Germany. The goods are delivered to Germany. - An unknown trading partner (QV999999999999):
The trading partner is unknown for some other reason or the VAT-number is not known. Eg. A Finnish company FI delivers their own goods into a warehouse in Sweden. FI does not have a VAT number in Sweden. - The VAT number is greek (EL):
If the VAT number of the trading partner is Greek, the country code is EL. The country of destination is yet GR. - Tringular trade:
Triangulation refers to an arrangement where goods are sold twice consecutively so that all parties to the transaction are companies registered for VAT in the respective Member States.
In triangular trade the VAT identification number of the actual receiver of the goods is used first, if known. If the VAT number of the actual receiver of the goods is not known, the VAT number of the trading partner is exceptionally used according to the invoice the country code + 999999999999.
Eg. A Finnish company sells goods to an Austrian company AT, which sells them on to a German company DE. The goods are delivered directly from Finland to Germany. The Finnish company submits an Intrastat declaration for export. The country of destination is DE.
a.If the VAT identification number of the actual receiver of the goods is known, the VAT identification number of the German DE will be used in the declaration.
b. If the VAT identification number of the actual receiver of the goods is not known, the VAT identification number of the trading partner is exceptionally used according to the invoice AT999999999999.
Declaring the statistical value is optional, and if it is declared, it must be determined correctly.
The statistical value is declared as an integer, without decimals (whole euros, no cents) for example 750,45 € is declared as 750 €. The statistical value can never be zero (0) or a negative number.
Discounts granted in the invoice may be deducted in full when declaring the statistical value.
The statistical value of standard software saved in a data medium should be the total value of the data medium and the software at the Finnish border, according to the invoice.
The statistical value for arrivals is the taxable value which forms the basis for calculating the value added tax. When excise tax in connection with the taxable value is levied in connection with arrivals into Finland, this excise tax should be deduced from the taxable value. Freight and insurance costs up to the first crossing point at the Finnish border shall be included in the statistical value (CIF value). In the example below, delivery costs A are included in the statistical value for arrivals, but not delivery costs B.
For dispatches, the tax free selling price of the good is used as statistical value. Freight and insurance costs for the goods up to the place of exportation at the Finnish border shall be included in the statistical value (FOB value). In the example below, delivery costs C are included in the statistical value for dispatches, but not delivery costs D.
The statistical value of goods supplied entirely or partly free of charge is defined according to the price that would be charged for the goods in the event of normal purchase to Finland (arrivals) or sale from Finland (dispatches).
The statistical value of goods delivered for manufacturing under contract or repair work should be the value of the goods at the Finnish border. When the goods are returned after the manufacturing or repair work, the statistical value shall be the value of the goods plus the work expenses and other such extra costs according to the invoice, as well as freight and insurance costs up to the Finnish border.
The statistical value of goods for renting or leasing should be the value of the goods at the Finnish border at the time of delivery, not the rent or other compensation to be paid.