Åland Tax Border Declaration Service (submitting a summary of declarations)
- Public service
Åland belongs to EU’s customs territory, but is outside EU’s fiscal territory. It is one of the so-called special fiscal territories of the Union.
The special fiscal territories of the Union are separate from EU’s VAT and excise duty territories. In accordance with Finnish legislation, excise duty and VAT are collected for goods brought to Åland.
Goods that cross a tax border must be cleared through customs even if they are not sales goods.
If your company has regular consignments and you are an indirect representative of a private person or a juristic person who belongs to the VAT register, you can apply to become a registered tax border customer of Customs. This way the company will gain more time to pay the VAT.
A registered tax border customer submits a tax return for each of their consignments, as well as a summary of declarations for all the consignments of each calendar month. The summary of declarations must be submitted no later than the 12th of the second month that follows the month of delivery. VAT is determined based on the summary of declarations and Customs will assign a reference number to the company for paying the tax.
Submit a summary of declarations online in Customs’ Åland Tax Border Declaration Service (ALA).
Do the following
Identify as a user and sign in to the Åland Tax Border Declaration Service.
Before using the service, please read the instructions for identification and how to use the services on the Customs website.
You can find instructions on how to use the service on the main page of the Åland Tax Border Declaration Service.
To whom and on what terms
The service is free of charge.