B2C ALCOHOL EXCISE FINLAND
FINNISH ALCOHOL EXCISE DUTIES FOR B2C
Excise duties are indirect taxes on alcoholic beverages, applied in the country where the goods are consumed (Finland). This also includes cross-border business-to-consumer (B2C) transactions.
Who is responsible? While the cost is ultimately passed on to consumers, the legal duty to declare and pay lies with producers, importers, or fiscal representatives acting on behalf of foreign sellers.
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Alcohol excise duties rates
- Beer 0.5 – 3.5% €2835 per HLAP
- Beer > 3.5%: €3620 per hectolitre
- Still & Sparkling wine/ fermented 2.8 – 5.5%: €(36-198) per hectolitre
- Still & Sparkling wine/ fermented 5.6 – 15%: €(308 – 456) per hectolitre
- Wines Strong: € 456 per hectolitre
- Intermediate products: € (568 – 902) per hectoliter
- Spirits: €(3090 – 5730) per HLAP
Legal background for B2C sales in Finland
In Finland, the EU Directive 2020/262 is transposed to the local Excise Duty Act (182/2010) (valmisteverotuslain), which prevails that companies, selling alcohol to Finish individuals, should be registered in Finland under status of consignor within the system of distance sales and subject to ongoing reporting obligations.
In Finland a container tax applies for the sales of alcoholic beverages as well, calculated based on the volume of litres.
Eurotax declares this tax on your behalf together with the excise duties.
Also be aware, that in Finland the obligations for packaging taxes for extended producer responsibility (EPR) has recently become an obligation. Our team can discuss with you this matter separately.
Concept & How it works
During the registration process, Eurotax will complete and submit your application.
The registration in Denmark takes around one month and includes request of security deposit by the Danish Customs.
Eurotax will then request an advance payment amount, to be able to pay the excise duties on your company’s behalf on an ongoing basis.
The reporting of excise duties is monthly, as well as the payment of the excise duties.
Acompanying documents
The SAD form or an equivalent document with all the information relating to the shipped alcoholic beverages is necessary.
This document must accompany each box, with one copy inside the box,and another one outside the box, and one to be provided to the recipient.
After your registration is completed, Eurotax will provide you with the values to be used in the SAD form and with a suggested template you could use.
Data Provision
For ongoing reporting purposes, Eurotax will need a detailed overview of all the transactions.
This data can be provided in an Excel spreadsheet or via APIsolution.
