VAT EU Recapitulative Statement, instructions
VAT Recapitulative Statements must be filed electronically. You can file your statement on paper only if there is a special reason: for example, if electronic filing is impossible due to technical difficulties.
- Note: Because of a system upgrade, the MyTax e-service is down from Thursday 18 November 3.30 pm to Monday 22 November 12 noon.
You can also submit the information via Ilmoitin.fi or via the company’s accounting software, provided that it has an interface with the Tax Administration.
Instructions for filling out the form
You must enter the information customer-by-customer.
All intra-Community supplies of goods and/or services to a customer are reported as a total sum on one line (supply of goods, supply of services, triangulation). This way, one filled-in line of the statement gives the same details as a customer-specific VAT EU Recapitulative Statement would give.
When making corrections to previously submitted information you must submit a full replacement of what had been specifically reported for the customer concerned. There is no need to repeat the lines where specific reporting on other customers has been correct. Read more about making corrections.
You must always fill in your Business ID when an electronic or a paper-printed form has a "Business ID" field. If you use a paper form, include the hyphen in your Business ID entries.
Month and year
Always indicate the month and the year in the reports. Fill in (1–12) to denote months, and fill in full four-digit years. Read more about what calendar month is the right reporting period for your selling of goods and services to EU customers.
This field is for the customer's country according to their VAT number. Check the country code.
Customer's VAT number
Only enter the VAT number, not the country code. No punctuation, no blankspace characters. VAT numbers have a different appearance from country to country.
Sales of goods
Enter the total value of your intra-Community supplies of goods to each specific customer for the calendar month.
As a seller with customers in other EU countries, you must enter customer-specific total sums of payments received on all sales during the month. "Payment" means the price agreed between the seller and the buyer. This must include all extra charges, such as delivery costs and service fees.
Discounts and similar adjustment items allocated to the period can be deducted from the value. If the value is negative because of such deduction, add a minus sign.
If a business enterprise transfers goods from Finland to another EU country, this also is a reportable event equal to intra-Community supply of goods. If your business enterprise has done that, you must fill in the following facts and information:
- Purchase price of the goods or their fair market value, whichever is lower (excluding VAT).
- If the enterprise itself imports the goods, the tax base, within the meaning of § 9, VAT Act, or the fair market value of the goods, whichever is lower.
- If the goods were manufactured by the enterprise itself, the base is their direct and indirect production expenses.
Sales of services
Enter the total value of your intra-Community supplies of services to each specific customer for the calendar month.
If you have been the second seller in a triangulation arrangement, enter the total value of your intra-Community supplies to each specific customer for the calendar month.
Total sales of goods and services
This line is for the total values of selling to the EU of goods and services, specified by each commercial transaction type.