Value added taxation to be transferred from the Customs to the Tax Administration
As from 1 January 2018, those registered as VAT liable must pay and report VAT on imported goods to the Tax Administration. After the transfer, businesses liable to VAT will deal with the Tax Administration in VAT matters. Which authority is to be contacted depends on whether the importing entity is entered in the VAT register. This can be checked from the Business Information System [linkki ytj.fi] by using the company’s Business ID.
In the future, businesses will file import VAT reports on their own initiative. You can report and pay import VAT electronically
- in MyTax, where you can also pay the taxes
- In Ilmoitin.fi by submitting a file that your accounting software has created
- via commercial Tyvi services.
Corporations report all value added taxes at the same time
Corporations report all value added taxes on one single tax return for the tax period. In order to report and pay import VAT, you must calculate the tax basis and the amount of the tax yourself. On the VAT report there are two new fields:
- tax basis
- VAT amount.
You no longer need to pay the VAT before you deduct it, if you report the tax and its possible deduction for the appropriate customs month.
In general, import VAT includes customs value, tax debited by the Customs and domestic freight. The customs value is based on a customs decision issued by the Customs.
Private individuals continue to manage their matters with the Customs
Private persons and businessess not entered in the VAT register continue to manage their imports-related VAT affairs with the Customs.
However, the Tax Administration is the competent authority in imports by private individuals registered for VAT conducted for business purposes. In these situations, private individuals must give their Business ID when submitting their customs report. In other imports they must give their personal identity code and the Customs is the competent authority.