Trade with Åland and customs formalities


Åland in the EU and a third territory

Åland belongs to the EU and the customs union, but is outside of the EU fiscal territory. In taxation, Åland is therefore considered a third territory when trading with the rest of the EU, including the rest of Finland – in everyday language we say that Åland has a tax border. Therefore, goods trade across the tax border is import and export and customs formalities are applied, even within the EU.
 

Goods trade between Åland and EU countries

Åland being outside of the EU fiscal territory, trade between Åland and EU countries is foreign trade. In foreign trade, export sales are tax free. Therefore, a company in the EU that delivers goods to Åland must invoice the Åland consignee without VAT (0 %), and the Åland consignee pays the taxes upon import.

The EU company selling to Åland has to submit an export declaration to the customs authority in the country of export. The Åland consignee submits an import declaration and pays the taxes on import. This works in both ways.
 

Intra-Community trade

Åland being outside of the EU fiscal territory, Åland companies can't generally use their Finnish VAT number when trading with other EU countries: goods crossing the tax border is export and import.

However, even Åland companies can engage in intra-Community trade with their Finnish VAT number when the goods are located in the EU fiscal area and transported to or from mainland Finland.
 

Customs advice

The Åland Chamber of Commerce tax border office, Skattegränskontoret, offers free of charge customs advice on customs clearance and customs formalities.
 

Please note that the free of charge tax border advice on the Åland tax border provided by The Åland Chamber of Commerce is not personalised tax advice but a general information service. The Åland Chamber of Commerce does not guarantee the accuracy, completeness or usefulness of the information provided within the framework of the tax border advisory. The Åland Chamber of Commerce is not responsible for the results of the information provided. The user of the information service understands that the application of the information provided depends on several factors, including the user's own behaviour and decisions. The user understands and accepts that all decisions based on the information provided are the user's own responsibility. If the user wishes individual tax or tax border advice, the user needs to contact the Finnish Customs, the Finnish Tax Administration or a professional tax advisor.
 

More information