Instructions for uploading files – VAT Special Scheme

You can also use a file of your own to submit the requested data for the VAT period. Specify the data in the order given in the example file below.

The file must be in the CSV format (*.csv). This format is compatible with e.g. Excel.

Example file:

A B C D E F G H
1

FI12345678

AT 1 20 10 000 2 000  
2

FI12345678

BE 1 20 10 000,00 2 000,00  
3

FI12345678

BG 1 20 15 123,23 3 024,65  
4

FI12345678

DK 1 20 22 311,00 4 462,20  
5

FI12345678

PL 1 20 34 223,00 6 844,60 SE12345678
6

FI12345678

FR 1 20 5 033,00 1 006,60 SE12345678
7

FI12345678

DE 1 20 1 313,00 262,60 EE87654321
8

FI12345678

EL 1 20 300,00 60,00 EE87654321
9

FI12345678

HU 1 20 10 011,00 2 002,20 EE87654321
10

FI12345678

IE 1 20 10 012,00 2 002,40 EE87654321
11

FI12345678

IE 1 10 100 10 EE87654321

Columns:

A

Consecutive row number. The row number is used for locating possible uploading errors.

B

The VAT number by which the company filing is registered in the VAT Special Scheme. The number either has the format FInnnnnnny (where nnnnnnny is the Finnish Business ID without the hyphen) or EU246nnnnnnnn.

C

The code of the Member State of consumption (EU member state other than Finland). Look up the code in the List of VAT numbers in EU member states.

D

Type of VAT rate.
Permissible values: 1 = standard VAT rate, 2 = reduced VAT rate.

E

The VAT rate at which the service was sold. You may use a maximum of two decimals. Separate the decimals with a comma, not a dot.

F

Taxable amount

G

VAT amount

H

If a fixed establishment was used for the sales, enter its code in column H. The Taxpayer details must include the data for the fixed establishment before the file is uploaded. If data is missing for the fixed establishment, you need to add it under Taxpayer details in the online service before uploading the file. Leave column H empty if you have had no sales from fixed establishments.

Columns A–G are mandatory.

In the example file the company reports the following sales:

  • From Finland  to Austria, Belgium, Bulgaria and Denmark (rows 1–4)
  • From a fixed establishment in Sweden (SE12345678) to Poland and France (rows 5–6)
  • From a fixed establishment in Estonia (EE987654321) to Germany, Greece, Hungary and Ireland. On rows 10 and 11 the sales to Ireland are specified separately according to the standard and the reduced VAT rate.

When the file has been uploaded a summary of the upload is displayed. The summary specifies which rows of the file were uploaded and which were not. There are two ways of correcting faulty rows:

  • Correct the rows in the csv file and upload it again or
  • add the missing rows one by one in the online service. After uploading you can edit the data in the online service before filing your report.

You can use a file of your own for uploading data only the first time that you give a VAT return for a VAT period.  If you wish to correct data that you have already submitted (i.e. file a substituting return), you must correct the data online by altering previous data. You cannot correct already submitted data by uploading a file.

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