Digital platform operator outside the EU: How to register in the EU
These instructions are intended for digital platform operators located outside the EU, whose trading platform can also be used by sellers operating in the EU. The term “digital platform operator outside the EU” means a digital platform economy operator that has no domicile, headquarters or permanent establishment in any EU Member State.
Digital platform operators operating in the EU are obligated to report information about sales and leases carried out through their platform, as well as the individuals and companies that have received income from sales and leases, to the tax administration of the country in which they are located. In practice, companies that provide a digital platform for the transfer of products and services, including apartment renting, are obligated to report information.
The obligation to report information also applies to digital platform operators outside the EU that provide a trading platform for sellers operating in the EU. Such digital platform operators must register in the EU Member State they have selected and report information to the country’s tax administration.
How to submit a registration notice
If a digital platform operator outside the EU selects Finland as the country of registration, the operator must register in the Finnish Tax Administration’s register of digital platform operators outside the EU. The registration must be made when the digital platform operator starts operating in the EU. Once the operator has registered, it must report the platform services it has provided annually to the Finnish Tax Administration.
The registration notice has no fixed format, but it must be made in writing. In the registration notice, indicate that you want to register in the register of digital platform operators outside the EU. Also indicate the date on which operations in the EU started.
Enter the following information about the digital platform operator in the registration notice:
- postal address
- state of domicile
- websites and other electronic addresses (e.g. email address)
- tax identification numbers (tax identification number (TIN) in the state of domicile, other registration number or business ID in the state of domicile)
- VAT number given in an EU Member State
- states of residence of sellers operating on the digital platform operator’s platform (only enter EU Member States)
Attach a foreign document similar to trade register extract with the application, as well as the Articles of Association, a partnership agreement or another similar document to supplement the trade register extract, if required.
The foreign trade register extract must indicate the company’s name, state of domicile, line of business, financial period and rights to sign for the company. If the trade register extract or another similar extract does not include this information, also attach a copy of the Articles of Association, a partnership agreement or other similar rules that indicate the missing information with the application. In addition to the original document, a Finnish, Swedish or English translation of all documents is required if a document has been prepared in any other language.
The registration notice can be signed by an authorised signatory. If the signatory is another individual, a power of attorney must be attached with the application.
Send the registration notice to
Finnish Tax Administration
Southern Finland Tax Office 3
ATH Process Manager
PO Box 30
You will receive a registration decision once your notice has been processed.
If there are any changes in the information given during the registration or if the registration is no longer necessary, submit a free-form written notice.
Information must be submitted annually to the Finnish Tax Administration
Once a digital platform operator has registered in Finland, information about provided digital platform services must be submitted to the Finnish Tax Administration on an annual information return once a year by the end of January. Submit the electronic annual information return via Ilmoitin.fi.