VAT and Customs Clearance on Goods from Non-EU Countries
When shopping from an online store based in a non-EU country, you can in some cases pay the VAT (value-added tax) directly on your purchased items in the online store, provided the seller has an IOSS number.
How IOSS Works
A seller with an IOSS number charges Finnish VAT directly when you purchase the item. This means you do not need to pay VAT in connection with the customs clearance. This applies to shipments with a value of up to €150.
If the seller does not have an IOSS number, or if the shipment's value exceeds €150, you are responsible for the customs clearance and paying the VAT.
Remember!
It is important that you to provide accurate recipient details, such as name, address, and mobile number, in the online store when making your purchase. This ensures that the customs clearance and notification process runs smoothly.
This applies when the seller has an IOSS number and you have paid VAT in the online store:
- The shipment must be cleared through customs. Even if you have paid VAT in the online store, you must complete the customs clearance when the shipment arrives in Åland. However, you do not need to pay VAT during customs clearance if the online store's IOSS number is provided.
- If Åland Post has received the IOSS number:
We forward it to the Finnish Customs. In this case, you do not need to enter the IOSS number yourself, and no VAT will be charged during customs clearance. - If Åland Post does not receive the IOSS number from the seller:
You need to enter the IOSS number yourself during customs clearance. If you do not have the IOSS number, you can contact the seller and request it. Åland Post cannot assist in obtaining the IOSS number. - If neither Åland Post nor you receive the IOSS number from the seller:
You will need to pay VAT again during customs clearance before Åland Post can release your shipment. After completing customs clearance, you can contact the seller to request a refund of the VAT paid in the online store.