Intra-EU acquisitions in Finland: VAT on goods bought from another EU country

Karma Accounts · Published 24 October 2026

When a VAT-registered business in Finland buys goods from a VAT-registered seller in another EU country and the goods are transported here, the seller invoices without VAT and the purchase is an intra-EU acquisition (yhteisöhankinta). The buyer calculates the Finnish VAT at the rate the goods would carry in Finland and reports it. If the goods are for its VAT-liable business, it can usually deduct the same amount on the same return, so the net effect is zero, but the purchase must still be reported.

When a purchase is an intra-EU acquisition

An intra-EU acquisition is a purchase of goods that the seller, the buyer or someone on their behalf transports from one EU country to another (AVL 26 a §). It is taxed in Finland when:

the transport ends in Finland (AVL 63 f §)
the seller is a business that is not exempt as a small business in the country where the transport starts (AVL 26 c §)
the buyer is a business or another legal person.

The seller's sale is then zero-rated in the country where the transport starts, for which the seller needs your valid VAT number from another country, normally your Finnish one (VAT Directive, Article 138). A private person makes an acquisition only of a new means of transport. Not acquisitions: margin-scheme sales of second-hand goods, art or antiques noted on the seller's document, goods the seller installs in Finland, distance sales to consumers and network electricity or gas.

What the buyer does

You are liable for the VAT (AVL 2 b §). It is calculated on the price without VAT, including the seller's charges for packing and transport, but not transport bought from a separate carrier. The rate depends on the goods: 25.5 % for most, 13.5 % for example for food and books, 10 % for newspapers and magazines.

The deduction follows the rules for Finnish purchases (AVL 102, 114 and 117 §): in full for VAT-liable or zero-rated sales such as exports, only the matching share when the goods also serve VAT-exempt activity or private use, and none where AVL 114 § bars it, such as entertainment or a passenger car not used only in the business. See our article on the VAT deduction.

Where it goes on the VAT return

Field in MyTax	What you enter
Purchases of goods from other EU Member States	value without VAT, also tax-exempt acquisitions
Tax on goods purchased from other EU Member States	the VAT, all rates added together
Tax deductible for the tax period	the same VAT, if deductible

Acquisitions are not reported on the EC Sales List (yhteenvetoilmoitus).

Which month the VAT belongs to

The VAT arises when you receive the goods (AVL 16 a §). It goes on the return for the month after the month of receipt, or for the month of receipt if the invoice also arrived that month (AVL 138 b §). An invoice arriving before the goods or later, or an advance payment, changes nothing. The deduction goes to the same month (AVL 141 a §); the cash basis cannot be used.

The 15th of the following month is the seller's invoicing deadline (AVL 209 c §). An invoice in another currency is converted at the latest ECB or commercial bank selling rate on the 15th of the month after the VAT arose, or at the invoice date if the invoice arrived earlier (AVL 80 a §).

The invoice and the VAT numbers

Under the common EU rules (VAT Directive, Article 226) the invoice shows, among other things, both VAT numbers, an exemption note such as "VAT 0 % intra-Community supply", a sequential number, the goods, the delivery date and the price without VAT, and no foreign VAT.

Your Finnish VAT number is FI and your business ID without the hyphen: 0765432-1 becomes FI07654321. Check the seller's number in the European Commission's VIES service before the first purchase and regularly after. A number starting with EU is not valid for trade in goods between businesses.

Worked example and bookkeeping entry

An Oy in Helsinki, fully VAT-liable and filing monthly, buys tools for 8 000 euros and coffee for resale for 2 000 euros from a German wholesaler, without VAT. The goods arrive on 20 October 2026; the invoice, dated 3 November, arrives that day. So the acquisition belongs to November, on the return due Tuesday 12 January 2027; with an October invoice it would go on the October return, due Monday 14 December 2026. The VAT is 2 040 euros (25.5 % of 8 000) plus 270 euros (13.5 % of 2 000), 2 310 euros in all. The November return shows 10 000, 2 310 and 2 310 euros in the three fields: nothing extra to pay.

Account	Debit	Credit
Purchases, tools	8 000
Purchases, goods for resale	2 000
Accounts payable, German supplier		10 000
VAT receivable (deductible VAT)	2 310
VAT payable, EU acquisitions		2 310

On the accrual basis (costs booked when goods are received, KPL 2:3) the first three lines go to October and the VAT lines to November; booking by invoice puts all five in November. Had 30 % of the tools served VAT-exempt work, only 70 % of their VAT would be deductible.

Small buyers, new means of transport and excise goods

Buyers outside the VAT register. A business with no right of deduction, such as an unregistered small business under the 20 000 euro limit, or a non-profit without sales, makes no acquisitions while its EU goods purchases stay at 10 000 euros or less without VAT this year and last (AVL 26 c §), not counting new means of transport and excise goods. The seller then charges VAT, usually as a distance sale. From the delivery that crosses the limit, the buyer registers and pays the VAT without deduction, for the rest of that year and the next; opting in below the limit binds for at least two calendar years. A business registered only for EU services that buys goods with its VAT number makes a taxable acquisition with no deduction.

New means of transport. A new means of transport is an acquisition whoever buys it, including a private person. A car or motorcycle is new if sold within six months of first use or with at most 6 000 km; a boat or aircraft within three months, or at most 100 hours at sea or 40 in the air. The full definition is in AVL 26 d § and Vero's guidance (in Finnish). A buyer outside the VAT register declares the VAT in MyTax.

Excise goods. For alcoholic beverages, tobacco products, liquid fuels, coal and liquefied natural gas (AVL 26 e §) the 10 000 euro limit does not apply. A buyer outside the VAT register reports this VAT in MyTax on a separate return, without registering; the excise duty is part of the VAT base and reported separately.

Foreign companies. A foreign company buying goods delivered to Finland from another EU country usually registers here, for VAT or only for the notification duty (registration guide). An EU company using the EU SME scheme for its Finnish sales does not, while its acquisitions stay within 10 000 euros a year.

Not the same as imports or services

Goods from outside the EU VAT area, which excludes for example Åland, are imports: Customs clears them, and a VAT-registered importer buying for its business reports the taxable amount under "Imports of goods from outside the EU" and the VAT under "Tax on imports of goods from outside the EU". Northern Ireland follows the EU rules for goods. Services from EU businesses use the reverse charge fields.

Common mistakes

The seller charged its own VAT. It can still be an acquisition in Finland; the foreign VAT stays out of the Finnish base and cannot be deducted here. Send your VAT number and proof of transport and ask for a corrected invoice.
No VAT number given. The seller cannot zero-rate without one. Give yours to every EU supplier.
Reporting by invoice date. Use the month after arrival, or the month of arrival if the invoice came then too.
Your FI number for goods shipped elsewhere. If goods go from Germany straight to Poland but you buy with your Finnish number, Finland taxes the acquisition too, with no deduction, unless you show it was taxed or reported in Poland (AVL 63 g §).

What we do

Karma Accounts keeps the books and files VAT returns for Finnish companies and for foreign companies registered for VAT in Finland, checking the invoice, VAT numbers and month of each EU purchase. See our Finnish VAT services; each client gets a quote through our quote request form.

Frequently asked questions

What is an intra-EU acquisition (yhteisöhankinta)?

Goods a Finnish business buys from a VAT-registered business in another EU country and has transported to Finland. The buyer reports the Finnish VAT.

Do I pay VAT on goods bought from another EU country?

You report it, and for goods used in your VAT-liable business you can usually deduct it on the same return.

Where do I report an intra-EU acquisition on the Finnish VAT return?

Under "Purchases of goods from other EU Member States", "Tax on goods purchased from other EU Member States" and, if deductible, "Tax deductible for the tax period".

Which month does the VAT on EU goods purchases belong to?

The month after you received the goods, or the month of receipt if the invoice also arrived then.

Sources

Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.

VAT returns off your desk?

We keep the books, file the VAT return by its due date and tell you the amount before it is due. A sole trader pays from 69 € a month and a limited company from 199 €, plus VAT.

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