VAT EU Recapitulative Statement – how to complete and submit the form
Sellers of goods and services to EU customers must submit the VAT recapitulative statement. In addition to the recapitulative statement, you must also submit your usual VAT return to declare the selling to the EU.
Submit the recapitulative statement
Enter the amounts of money and other data:
- When you sold goods (= carried out an intra-Community supply) or when you transferred goods in such a way that it is treatable as an intra-Community supply
- When you participate in a VAT triangulation arrangement, also including a role as the second seller in the triangulation
- When you sold services in situations where the buyer must pay VAT in another EU country (a reverse charge mechanism).
Declare your EU sales not only on the recapitulative statement but also on the VAT return. Please note that your usual VAT return and the recapitulative statement have different due dates. Read more about the deadlines and due dates.
Fill in your entries buyer-for-buyer
Use one line for one customer on the statement to give details on the sales of goods, services, triangulation events.
Buyer’s country code and VAT registration number
- Enter the country code of your customer’s country (the 2 leading alphabetic characters). Check the country code.
- After the country code, enter the VAT number, and do not repeat the country code.
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 one customer for the calendar month.
Enter the total sum of payments (consideration) you received for all goods sales to the EU during the month. The meaning of ‘consideration’ for having sold goods is the price based on an agreement between the seller and the buyer, including all the surcharges charged from the buyer (invoice fees, postage, other delivery costs, etc.) and any freight costs the seller requires the buyer to pay.
If a business enterprise transfers goods – for a business purpose – from Finland to another EU country, this also is a reportable event equal to intra-Community supply of goods. As for the value of goods, enter:
- The purchase price, or a probable lower selling price, of the purchased good – this means the ‘fair market value’ (VAT should be excluded).
- The value-added tax base (VAT on importation) for a purchased good that you imported yourself, or the probable selling price, whichever is lower.
- If the good was manufactured by your company itself, the value is the direct and indirect production expenses added together.
In situations involving an enterprise’s transferral of goods for a business purpose, the VAT number to enter into the space is the VAT number you have received from another EU country, i.e. the country where the goods get transferred.
Please note: Northern Ireland (part of the UK) continues to be subject to EU VAT rules on goods trading up to 31 December 2028.
Sales of services
Enter the total value of your intra-Community supplies of goods to one customer for the calendar month. Enter the total sum of payments (consideration) you received for all rendering of services to the EU during the month. ‘Consideration' means the price agreed between the seller and the buyer, including all surcharges the buyer of the service is expected to pay.
Triangulation
There are three VAT taxpayers from different EU countries that participate to set up a triangulation arrangement: A (first seller of the good), B (buyer no.1 and second seller of the good), and C (buyer no.2).
The following is a brief summary of the reporting requirements (roles A, B, and C) of a Finnish-registered VAT taxpayer participating in a triangulation arrangement.
If you have a VAT registration in Finland, and your role is A, B, or C, follow the instructions below:
- The first seller = A
- enter the value of your selling to B into “Sales of goods” on the recapitulative statement, and “Sales of goods to other EU Member States” on your VAT return.
- Buyer no.1 and second seller = B
- complete the recapitulative statement, in order to indicate the value of your selling to C, and enter that value into “VAT Triangulation”. This selling is not reported on your VAT return.
- enter the other intra-Community sales to C, if any, that are not part of the triangulation into “Sales of goods” on the recapitulative statement and also into “Selling of goods to other EU Member States” on your VAT return.
- Buyer no.2 = C
- report the purchase from B on your VAT return, under “Purchases of goods from other EU Member States”.
- enter the amount of VAT for these goods into “VAT on goods purchased from other EU Member States”.
- assuming that your purchase from B is for a VAT-deductible business purpose, enter the amount of VAT to pay into “Tax deductible for the tax period”.
Matching the reporting periods of VAT-taxable selling
Under the main rule, after an intra-Community supply took place, it should be reported during the month that comes after the month of delivery of goods.
However, if the buyer was given an invoice or similar document during the month of delivery, the intra-Community supply should be reported during that month instead.
However, if the invoice was given pre-delivery, i.e. for an advance payment, it should be reported during the month that comes after the month of delivery of goods.
Example: Goods are delivered to another EU country in March. The seller sends the invoice in April. For purposes of monthly accounting, the right period to report this intra-Community supply is April: it should show on the seller’s recapitulative statement for April. If the seller were to demand advance payment, presenting the invoice before March, the right period to report this intra-Community supply is April, as well. The recapitulative statement for April must be submitted by 20 May.
Example: Goods are delivered to another EU country in March. The seller sends the invoice in March. The period to report this intra-Community supply is March: it should show on the recapitulative statement for March. The recapitulative statement for March must be submitted by 20 April.
Under the main rule, an intra-Community supply of services must be reported for the month when the services are rendered or provided. However, if consideration or part of it is made before the month when services are rendered or provided, the obligation to pay VAT will arise during that month instead.
Example: The seller renders a service to a service recipient in another EU country, and the buyer pays the invoice in March. This intra-Community supply must be reported for March: it should show on the recapitulative statement that the seller of services submits for March. The recapitulative statement for March must be submitted by 20 April.
Example: Full payment of consideration took place in advance in February. In March, the seller renders a service to the recipient in another EU country. Because the seller received consideration in February, this intra-Community supply must be reported for February: it should show on the recapitulative statement that the seller of services submits for February. The recapitulative statement for February must be submitted by 20 March.
It is typical for continuous services that the consideration is largely based on the time elapsed, as in the case of renting out an asset of some kind. If a continuous service is rendered, the right month to report it is the end month of each payment period.
Example: If there is a leasing agreement involving three-month intervals of paying rent, the period to report it is the third month, i.e. the month when rent is paid. If a payment is made in advance of the third month of the 3-month period, the reportable period of the service supply is the month when the advance arrived.
However, if consideration is being paid to the seller in several installments, it does not mean that the service is a continuous service. In the same way, if the size of consideration is based on a measured amount of rendered services, instead of being based on the passing of time, the service is not a continuous service. This means that a contract to erect a building, for example, is not treated as a continuous delivery of goods or services.
If a continuous service is agreed to go on longer than a year but no invoicing or payment has taken place during that period, the supply of services is treated as completed at the end of each calendar year, up to the time when the contract terminates. This kind of supply of services must always be reported on the recapitulative statement for December. For a supply carried out after the calendar year has ended, the month to declare the supply on the recapitulative statement is the month when services were rendered for the final time.
For goods as well as for services, any sales-related annual discounts and exchange discounts, sales rebates, surplus reimbursements or credits etc. must be reported for the same month as when they are entered in the company’s accounting books. If a price adjustment causes the value of a supply to become negative, add a minus sign.
Due date for submitting the recapitulative statement
Submit the statement by the 20th of the month following the month for which the selling is reported – for example, you would nneed to submit the statement for September by 20th October. When the due date falls on a Saturday, Sunday or a public holiday, the due date will be the next business day.
Late submission
If you are late in submitting the recapitulative statement, or if you do not submit it at all, you may have to pay a penalty charge for negligence. The amount varies between €100 and €200. The amount you must pay depends on how many days the statement is late. Read more about negligence penalties (detailed guide, available in Finnish and Swedish, link to Finnish)
Making corrections
If you sent the Tax Administration a recapitulative statement and then you notice that it contained a mistake – such as a wrong VAT number of the buyer or a wrong sales total – you should submit a replacement in MyTax, filling in the correct VAT number or amount into the line where you reported the buyer concerned. This will replace the earlier submission of the recapitulative statement. You should make corrections only to the incorrect information on the appropriate lines – leave the other lines intact.
In the same way, if you send corrections on a paper form, only the buyer concerned should be included in the corrections you make. There is no need to repeat the lines where specific reporting on other buyers had been correct.
The Tax Administration imposes no penalty charge for negligence in connection with corrections made for a recapitulative statement.
Making corrections to mistakes and errors
For this reporting month, you need to submit a replacement recapitulative statement to make the corrections as needed. This involves changing the sales value down to zero for this buyer.
The sales will be treated as domestic sales in VAT assessment. For this tax period, you will also need to send a replacement VAT return where you enter the sales amounts (previously reported as intra-Community supply) into domestic sales. For more information, see the instructions for completing the VAT return
File a replacement that contains the data and amounts for the buyer as they should be. For the data and sales amounts that refer to the wrong VAT number, enter zeroes. After that, add a new line where you enter the VAT number and the sales as they should be.
If you had reported some values for a wrong month, you must file a replacement statement, where the information is put right (for example, if there were no sales, enter a zero).
You must also send a recapitulative statement again for the month that the values actually relate to.
File a replacement that contains the data and amounts for the buyer as they should be. For the data and sales amounts that refer to the wrong buyer, enter zeroes as appropriate. If no other sales where carried out to this customer you change the sales value into zero. Then add the right data and amounts for the right buyer.
You must submit a new recapitulative statement for this buyer, now with the sales values as they should be.
In the event that you had left out all the sales to a certain customer, you must fill in a new buyer-specific line for the month concerned.
Options for submitting the recapitulative statement
Submit your EU VAT recapitulative statement in MyTax Alternatively, you can submit it through an API or through the Ilmoitin.fi e-service.
How to find the recapitulative statement in MyTax
Select the Tax matters tab on MyTax home page. Go to Self-assessed taxes, and click Tax returns on self-assessed taxes. Select “EU VAT recapitulative statement”.
Remember your usual VAT return, too
You are required to declare the sales not only on the Recapitulative Statement but also on your VAT return (line “Sales of goods to other EU Member States” and line “Sales of services to other EU Member States”, as appropriate). Please note that the usual VAT return and the recapitulative statement have different due dates.
If it is not possible for you to send the recapitulative statement or the VAT return electronically, you can authorise another person or company to represent you and send the return in MyTax or through other e-services: Authorising someone else to deal with taxes on your behalf
You should use the paper forms in exceptional circumstances only. Only the original form, issued by the Tax Administration, should be used.
Enter a digit to indicate the reporting month (1–12). Example: If you are submitting the recapitulative statement or VAT return for March, enter tax period “3”.
Fill in the year in four digits (as in 2025) in the appropriate space.
Fill in values into the line “Sales of goods and services in the EU, total” by reference to each commercial transaction type.
Paper form: VAT EU Recapitulative Statement
Remember your usual VAT return, too
You are required to declare the sales not only on the recapitulative statement but also on your VAT return (line “Sales of goods to other EU Member States” and line “Sales of services to other EU Member States”, as appropriate). Please note that the usual VAT return and the recapitulative statement have different due dates.