When do I have to pay VAT when I sell goods from Finland or to Finland?

Selling goods from Finland to another EU-country is an intra-community supply. You sell without VAT. The seller and the buyer have to be in local VAT register. You have to report the sales in your VAT return and separately you have to report the sales for each buyer in a recapitulative statement. Deadline issuing the recapitulative statement differs from the deadline reporting VAT.

Selling goods to export outside EU is without VAT. Customs clearance and export documents prove the export. VAT return has to be filled accordingly.

Purchasing goods from another EU-country to Finland is an intra community acquisition. Liable for VAT is the buyer in Finland. Seller and buyer have to be business operators and in VAT register. Intra community acquisition has to be reported as such in the VAT return.  When buying for business purposes, payable VAT is also deductible.

Importing goods outside EU to Finland: The competent authority dealing with import is the Finnish Customs which issues the clearance decision and levies customs duty and other fees excluding VAT.

As a VAT registered business operator your competent authority in VAT is the tax administration. You count and report VAT on import in your VAT return.